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Merkblatt 02/2023 (VA) zur Anwendung des Zuordnungsansatzes durch Lebensversicherungsunternehmen im engeren Sinne sowie Pensionskassen und Pensionsfonds im Rahmen der EU-Offenlegungsverordnung

Der optionale Zuordnungsansatz beschreibt, wie konkrete Kapitalanlagen bestimmten Finanzprodukten nur für Zwecke der Offenlegung zugeordnet werden können.

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