Center for Pensionsret > Pensionsretligt Leksikon > Teknisk grundlag
Teknisk grundlag
Aktuarens beskrivelse af, hvordan pensioner og hensættelser udregnes matematisk på grundlag af et antal vedtagne forudsætninger, f.eks. om grundlagsrente, dødelighed etc. Se også G82.
Retlig regulering: Ifølge FIL § 20 skal det tekniske grundlag m.v. for livsforsikringsvirksomhed anmeldes til Finanstilsynet senest samtidig med, at grundlaget m.v. tages i anvendelse. Det samme gælder enhver efterfølgende ændring i de nævnte forhold. Anmeldelsen skal indeholde angivelse af (1) de forsikringsformer, som selskabet agter at anvende, (2) grundlaget for beregning af forsikringspræmier, tilbagekøbsværdier og fripolicer, (3) regler for beregning og fordeling af realiseret resultat til forsikringstagerne og andre berettigede efter forsikringsaftalerne, (4) selskabets principper for genforsikring, herunder beløbsgrænser, (5) regler for, hvornår såvel de forsikringssøgende som forsikringstagerne skal afgive helbredsoplysninger til bedømmelse af risikoforholdene, (6) grundlaget for beregning af livsforsikringshensættelser såvel for den enkelte forsikringsaftale som for selskabet som helhed og (7) regler, hvorefter pensionsordninger med løbende udbetalinger tegnet eller aftalt som obligatoriske ordninger i et forsikringsselskab eller en pensionskasse kan overføres fra eller til selskabet i forbindelse med overgang til anden ansættelse eller i forbindelse med virksomhedsoverdragelse eller virksomhedsomdannelse.
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