Sonstige Rückstellungen
Entsprechend den handelsrechtlichen Regelungen im Handelsgesetzbuch (HGB) sind nach § 253 Abs. 2 HGB sonstige Rückstellungen (zum Beispiel für Jubiläumsverpflichtungen und Altersteilzeitverpflichtungen) mit einer Laufzeit von mehr als einem Jahr mit einem Zins abzuzinsen, der zum einen ihrer Restlaufzeit und zum anderen einem durchschnittlichen Marktzinssatz der vergangenen sieben Jahre entspricht.
Altersversorgungsverpflichtungen
Eine Sonderregelung gilt für Altersversorgungsverpflichtungen. Hierzu zählen zum Beispiel die Bewertungen für: Pensionszusagen, Deputatzusagen und mittelbare Versorgungszusagen (HGB Zinssatz | 10 Jahres-⌀).
GBG-Prognose
Die GBG-Consulting hat für die mittel- und langfristige Aufwandsplanung ein Tool entwickelt, dass anhand möglicher Szenarien die zukünftige Entwicklung des BilMoG-Rechnungszinses herleitet (HGB Zinssatz | GBG-Prognose), da die Deutsche Bundesbank keine Hochrechnung anbietet.
Abzinsungssätze gemäß § 253 Abs. 2 HGB
Immer am ersten Geschäftstag eines Monats aktualisiert die Deutschen Bundesbank die PDF-Tabellen und stellt diese zur Verfügung.
Hier der entsprechende Link: Abzinsungszinssätze gemäß § 253 Abs. 2 HGB / 7-Jahres-⌀
Unser Auszug aus diesen Tabellen:
(Alle Angaben ohne Gewähr, Quelle: Deutsche Bundesbank)
| Jahr | Monat | 7-Jahres-⌀ Zinssatz bei Restlaufzeit von … Jahren (Stand am Monatsende) | ||||
| 5 | 10 | 15 | 20 | 30 | ||
| 2024 | September | 1,46% | 1,72% | 1,91% | 1,94% | 1,82% |
| August | 1,43% | 1,70% | 1,89% | 1,92% | 1,81% | |
| Juli | 1,40% | 1,68% | 1,87% | 1,91% | 1,80% | |
| Juni | 1,37% | 1,66% | 1,86% | 1,89% | 1,79% | |
| Mai | 1,34% | 1,63% | 1,84% | 1,88% | 1,78% | |
| April | 1,31% | 1,61% | 1,82% | 1,86% | 1,77% | |
| März | 1,27% | 1,58% | 1,80% | 1,85% | 1,75% | |
| Februar | 1,24% | 1,56% | 1,78% | 1,83% | 1,74% | |
| Januar | 1,21% | 1,53% | 1,76% | 1,81% | 1,73% | |
| 2023 | Dezember | 1,18% | 1,51% | 1,74% | 1,80% | 1,72% |
| November | 1,15% | 1,49% | 1,72% | 1,78% | 1,70% | |
| Oktober | 1,12% | 1,46% | 1,70% | 1,76% | 1,69% | |
| September | 1,08% | 1,43% | 1,66% | 1,73% | 1,66% | |
| August | 1,03% | 1,39% | 1,63% | 1,70% | 1,63% | |
| Juli | 0,99% | 1,35% | 1,60% | 1,67% | 1,61% | |
| Juni | 0,95% | 1,32% | 1,57% | 1,64% | 1,59% | |
| Mai | 0,91% | 1,29% | 1,54% | 1,62% | 1,57% | |
| April | 0,88% | 1,27% | 1,52% | 1,60% | 1,56% | |
| März | 0,85% | 1,24% | 1,50% | 1,59% | 1,55% | |
| Februar | 0,82% | 1,22% | 1,48% | 1,57% | 1,53% | |
| Januar | 0,78% | 1,19% | 1,46% | 1,55% | 1,52% | |
| 2022 | Dezember | 0,75% | 1,17% | 1,44% | 1,54% | 1,51% |
| November | 0,72% | 1,15% | 1,43% | 1,53% | 1,51% | |
| Oktober | 0,70% | 1,13% | 1,42% | 1,53% | 1,51% | |
| September | 0,67% | 1,11% | 1,40% | 1,52% | 1,51% | |
| August | 0,65% | 1,09% | 1,39% | 1,51% | 1,51% | |
| Juli | 0,63% | 1,08% | 1,38% | 1,50% | 1,51% | |
| Juni | 0,62% | 1,08% | 1,38% | 1,50% | 1,51% | |
| Mai | 0,61% | 1,07% | 1,37% | 1,50% | 1,51% | |
| April | 0,60% | 1,06% | 1,36% | 1,49% | 1,51% | |
| März | 0,58% | 1,05% | 1,35% | 1,48% | 1,50% | |
| Februar | 0,58% | 1,04% | 1,35% | 1,48% | 1,50% | |
| Januar | 0,57% | 1,04% | 1,34% | 1,48% | 1,51% | |
| 2021 | Dezember | 0,58% | 1,04% | 1,35% | 1,49% | 1,52% |
| November | 0,58% | 1,05% | 1,36% | 1,50% | 1,53% | |
| Oktober | 0,59% | 1,06% | 1,37% | 1,51% | 1,55% | |
| September | 0,60% | 1,07% | 1,39% | 1,53% | 1,57% | |
| August | 0,61% | 1,09% | 1,41% | 1,55% | 1,59% | |
| Juli | 0,62% | 1,10% | 1,42% | 1,57% | 1,61% | |
| Juni | 0,63% | 1,12% | 1,45% | 1,59% | 1,64% | |
| Mai | 0,65% | 1,14% | 1,47% | 1,62% | 1,66% | |
| April | 0,66% | 1,16% | 1,49% | 1,64% | 1,69% | |
| März | 0,68% | 1,18% | 1,51% | 1,66% | 1,71% | |
| Februar | 0,69% | 1,21% | 1,54% | 1,69% | 1,74% | |
| Januar | 0,71% | 1,23% | 1,57% | 1,72% | 1,77% | |
| 2020 | Dezember | 0,74% | 1,26% | 1,60% | 1,75% | 1,80% |
| November | 0,76% | 1,29% | 1,64% | 1,79% | 1,84% | |
| Oktober | 0,78% | 1,33% | 1,68% | 1,83% | 1,88% | |
| September | 0,80% | 1,36% | 1,71% | 1,86% | 1,91% | |
| August | 0,83% | 1,39% | 1,74% | 1,90% | 1,95% | |
| Juli | 0,85% | 1,42% | 1,78% | 1,93% | 1,98% | |
| Juni | 0,87% | 1,45% | 1,81% | 1,97% | 2,01% | |
| Mai | 0,89% | 1,47% | 1,84% | 2,00% | 2,05% | |
| April | 0,91% | 1,50% | 1,87% | 2,03% | 2,08% | |
| März | 0,92% | 1,52% | 1,89% | 2,05% | 2,10% | |
| Februar | 0,93% | 1,53% | 1,91% | 2,07% | 2,12% | |
| Januar | 0,95% | 1,56% | 1,94% | 2,10% | 2,16% | |
| 2019 | Dezember | 0,97% | 1,59% | 1,97% | 2,13% | 2,19% |
| November | 0,98% | 1,61% | 2,00% | 2,16% | 2,21% | |
| Oktober | 1,00% | 1,64% | 2,02% | 2,19% | 2,24% | |
| September | 1,02% | 1,66% | 2,05% | 2,22% | 2,27% | |
| August | 1,04% | 1,69% | 2,08% | 2,25% | 2,30% | |
| Juli | 1,07% | 1,72% | 2,12% | 2,28% | 2,33% | |
| Juni | 1,09% | 1,75% | 2,15% | 2,31% | 2,36% | |
| Mai | 1,12% | 1,78% | 2,18% | 2,34% | 2,39% | |
| April | 1,14% | 1,80% | 2,20% | 2,36% | 2,41% | |
| März | 1,17% | 1,84% | 2,23% | 2,39% | 2,43% | |
| Februar | 1,20% | 1,87% | 2,26% | 2,42% | 2,46% | |
| Januar | 1,22% | 1,90% | 2,29% | 2,44% | 2,48% | |
| 2018 | Dezember | 1,25% | 1,93% | 2,32% | 2,47% | 2,51% |
| November | 1,29% | 1,96% | 2,36% | 2,51% | 2,54% | |
| Oktober | 1,33% | 2,00% | 2,40% | 2,54% | 2,57% | |
| September | 1,36% | 2,04% | 2,43% | 2,58% | 2,61% | |
| August | 1,40% | 2,08% | 2,48% | 2,62% | 2,64% | |
| Juli | 1,44% | 2,12% | 2,52% | 2,66% | 2,68% | |
| Juni | 1,48% | 2,16% | 2,56% | 2,70% | 2,71% | |
| Mai | 1,52% | 2,20% | 2,60% | 2,74% | 2,75% | |
| April | 1,56% | 2,24% | 2,64% | 2,77% | 2,79% | |
| März | 1,60% | 2,28% | 2,68% | 2,81% | 2,82% | |
| Februar | 1,64% | 2,32% | 2,72% | 2,85% | 2,86% | |
| Januar | 1,68% | 2,36% | 2,76% | 2,89% | 2,90% | |
| 2017 | Dezember | 1,73% | 2,40% | 2,80% | 2,94% | 2,93% |
| November | 1,76% | 2,45% | 2,84% | 2,98% | 2,97% | |
| Oktober | 1,80% | 2,49% | 2,88% | 3,01% | 3,00% | |
| September | 1,84% | 2,52% | 2,91% | 3,04% | 3,02% | |
| August | 1,87% | 2,55% | 2,94% | 3,07% | 3,05% | |
| Juli | 1,89% | 2,58% | 2,97% | 3,10% | 3,07% | |
| Juni | 1,93% | 2,61% | 3,00% | 3,13% | 3,10% | |
| Mai | 1,96% | 2,65% | 3,04% | 3,17% | 3,13% | |
| April | 1,99% | 2,69% | 3,08% | 3,20% | 3,16% | |
| März | 2,03% | 2,72% | 3,12% | 3,24% | 3,20% | |
| Februar | 2,06% | 2,76% | 3,16% | 3,28% | 3,23% | |
| Januar | 2,10% | 2,80% | 3,20% | 3,32% | 3,27% | |
| 2016 | Dezember | 2,14% | 2,84% | 3,24% | 3,36% | 3,31% |
| November | 2,18% | 2,89% | 3,28% | 3,40% | 3,34% | |
| Oktober | 2,22% | 2,93% | 3,32% | 3,44% | 3,38% | |
| September | 2,26% | 2,97% | 3,37% | 3,49% | 3,43% | |
| August | 2,30% | 3,02% | 3,42% | 3,54% | 3,47% | |
| Juli | 2,35% | 3,07% | 3,47% | 3,59% | 3,52% | |
| Juni | 2,39% | 3,12% | 3,52% | 3,65% | 3,57% | |
| Mai | 2,45% | 3,18% | 3,58% | 3,70% | 3,63% | |
| April | 2,50% | 3,24% | 3,64% | 3,76% | 3,68% | |
| März | 2,56% | 3,29% | 3,70% | 3,82% | 3,74% | |
| Februar | 2,62% | 3,36% | 3,76% | 3,88% | 3,80% | |
| Januar | 2,68% | 3,42% | 3,83% | 3,95% | 3,85% | |
| 2015 | Dezember | 2,74% | 3,48% | 3,89% | 4,00% | 3,90% |
| November | 2,80% | 3,54% | 3,94% | 4,05% | 3,95% | |
| Oktober | 2,86% | 3,60% | 4,00% | 4,11% | 4,00% | |
| September | 2,93% | 3,67% | 4,07% | 4,17% | 4,05% | |
| August | 3,00% | 3,73% | 4,12% | 4,22% | 4,10% | |
| Juli | 3,05% | 3,78% | 4,17% | 4,27% | 4,14% | |
| Juni | 3,11% | 3,83% | 4,21% | 4,31% | 4,18% | |
| Mai | 3,17% | 3,88% | 4,26% | 4,36% | 4,22% | |
| April | 3,23% | 3,93% | 4,31% | 4,41% | 4,27% | |
| März | 3,28% | 3,99% | 4,37% | 4,46% | 4,33% | |
| Februar | 3,34% | 4,04% | 4,43% | 4,52% | 4,39% | |
| Januar | 3,40% | 4,10% | 4,48% | 4,58% | 4,44% | |
| 2014 | Dezember | 3,45% | 4,15% | 4,53% | 4,63% | 4,49% |
| November | 3,50% | 4,20% | 4,58% | 4,67% | 4,53% | |
| Oktober | 3,55% | 4,24% | 4,62% | 4,71% | 4,57% | |
| September | 3,59% | 4,28% | 4,66% | 4,75% | 4,63% | |
| August | 3,64% | 4,32% | 4,70% | 4,78% | 4,63% | |
| Juli | 3,69% | 4,36% | 4,73% | 4,82% | 4,67% | |
| Juni | 3,73% | 4,40% | 4,76% | 4,84% | 4,69% | |
| Mai | 3,77% | 4,43% | 4,79% | 4,87% | 4,72% | |
| April | 3,81% | 4,46% | 4,81% | 4,89% | 4,74% | |
| März | 3,84% | 4,48% | 4,83% | 4,91% | 4,75% | |
| Februar | 3,87% | 4,50% | 4,85% | 4,93% | 4,77% | |
| Januar | 3,90% | 4,52% | 4,86% | 4,94% | 4,78% | |
| 2013 | Dezember | 3,93% | 4,54% | 4,88% | 4,95% | 4,79% |
| November | 3,95% | 4,56% | 4,89% | 4,96% | 4,80% | |
| Oktober | 3,98% | 4,57% | 4,90% | 4,97% | 4,81% | |
| September | 4,00% | 4,58% | 4,91% | 4,98% | 4,82% | |
| August | 4,02% | 4,60% | 4,92% | 4,99% | 4,83% | |
| Juli | 4,05% | 4,61% | 4,93% | 5,00% | 4,84% | |
| Juni | 4,07% | 4,63% | 4,94% | 5,01% | 4,85% | |
| Mai | 4,10% | 4,65% | 4,96% | 5,03% | 4,87% | |
| April | 4,13% | 4,67% | 4,98% | 5,05% | 4,89% | |
| März | 4,16% | 4,70% | 5,00% | 5,07% | 4,91% | |
| Februar | 4,18% | 4,72% | 5,02% | 5,08% | 4,92% | |
| Januar | 4,20% | 4,73% | 5,03% | 5,09% | 4,93% | |
| 2012 | Dezember | 4,22% | 4,74% | 5,04% | 5,10% | 4,94% |
| November | 4,24% | 4,76% | 5,05% | 5,11% | 4,95% | |
| Oktober | 4,26% | 4,77% | 5,06% | 5,12% | 4,97% | |
| September | 4,28% | 4,79% | 5,07% | 5,13% | 4,98% | |
| August | 4,30% | 4,79% | 5,08% | 5,14% | 4,99% | |
| Juli | 4,31% | 4,81% | 5,09% | 5,15% | 5,00% | |
| Juni | 4,32% | 4,82% | 5,10% | 5,16% | 5,01% | |
| Mai | 4,33% | 4,82% | 5,10% | 5,17% | 5,02% | |
| April | 4,34% | 4,83% | 5,12% | 5,19% | 5,04% | |
| März | 4,35% | 4,84% | 5,12% | 5,20% | 5,05% | |
| Februar | 4,36% | 4,85% | 5,13% | 5,21% | 5,06% | |
| Januar | 4,36% | 4,85% | 5,13% | 5,21% | 5,07% | |
| 2011 | Dezember | 4,37% | 4,86% | 5,14% | 5,22% | 5,08% |
| November | 4,37% | 4,86% | 5,14% | 5,22% | 5,09% | |
| Oktober | 4,36% | 4,85% | 5,13% | 5,22% | 5,09% | |
| September | 4,36% | 4,85% | 5,13% | 5,22% | 5,10% | |
| August | 4,36% | 4,85% | 5,13% | 5,22% | 5,10% | |
| Juli | 4,36% | 4,85% | 5,13% | 5,22% | 5,11% | |
| Juni | 4,36% | 4,85% | 5,13% | 5,23% | 5,12% | |
| Mai | 4,36% | 4,85% | 5,13% | 5,23% | 5,12% | |
| April | 4,36% | 4,86% | 5,14% | 5,24% | 5,13% | |
| März | 4,36% | 4,86% | 5,14% | 5,24% | 5,14% | |
| Februar | 4,36% | 4,86% | 5,15% | 5,25% | 5,15% | |
| Januar | 4,35% | 4,86% | 5,15% | 5,25% | 5,16% | |
| 2010 | Dezember | 4,36% | 4,86% | 5,15% | 5,26% | 5,17% |
| November | 4,36% | 4,87% | 5,15% | 5,26% | 5,18% | |
| Oktober | 4,37% | 4,87% | 5,16% | 5,27% | 5,20% | |
| September | 4,38% | 4,89% | 5,17% | 5,29% | 5,22% | |
| August | 4,39% | 4,90% | 5,19% | 5,30% | 5,24% | |
| Juli | 4,40% | 4,91% | 5,20% | 5,32% | 5,26% | |
| Juni | 4,41% | 4,92% | 5,21% | 5,33% | 5,28% | |
| Mai | 4,41% | 4,92% | 5,22% | 5,34% | 5,29% | |
| April | 4,42% | 4,93% | 5,22% | 5,34% | 5,30% | |
| März | 4,42% | 4,94% | 5,23% | 5,35% | 5,32% | |
| Februar | 4,43% | 4,94% | 5,24% | 5,36% | 5,33% | |
| Januar | 4,44% | 4,95% | 5,24% | 5,37% | 5,34% | |
| 2009 | Dezember | 4,44% | 4,95% | 5,25% | 5,39% | 5,35% |
