Lebensversicherung — stille Reserven — Überschussbeteiligung

Hidden reserves play an important role in life insurance policies; the values of the bonus as well as the value of the final bonus are dependent on them. The article points out that insured people in the German system do not have a claim in respect of hidden reserves. The authors of the article also suggest a resolve may be sought by reflecting on the ?fair market value“ idea; an idea originating from the latest suggestions in Brussels (Regulation on the application of IAS)