Actuarial implementation of IDW Accounting Guideline IDW RH FAB 1.021 on the measurement of provisions for pension obligations from reinsured direct commitments under commercial law

Overview

The results report deals with issues relating to the actuarial implementation of IDW RH FAB 1.021 dated April 30, 2021 on the valuation of provisions for pension obligations from reinsured direct commitments under commercial law. It concerns actuaries who, in the role of actuarial experts for the annual financial statements of companies, value claims from reinsurance policies and associated pension commitments in accordance with the German Commercial Code (HGB) or advise companies on the accounting treatment of these claims.

The results report is addressed to the members and committees of the DAV for information on the status of the discussion and the findings obtained and does not represent a professionally legitimized position of the DAV.