+49 2236 961 3300 info@opticura.gmbh

Abzinsungszinssätze gem. § 253 Abs. 2 HGB

Quelle: Deutsche Bundesbank, Stand 04 Februar 2023

§ 253 Abs. 2 HGB 

(2) Rückstellungen mit einer Restlaufzeit von mehr als einem Jahr sind abzu­zin­sen mit dem ihrer Restlaufzeit ent­spre­chen­den durch­schnitt­li­chen Marktzinssatz, der sich im Falle von Rückstellungen für Altersversorgungsverpflichtungen aus den ver­gan­ge­nen zehn Geschäftsjahren und im Falle sons­ti­ger Rückstellungen aus den ver­gan­ge­nen sie­ben Geschäftsjahren ergibt. Abweichend von Satz 1 dür­fen Rückstellungen für Altersversorgungsverpflichtungen oder ver­gleich­ba­re lang­fris­tig fäl­li­ge Verpflichtungen pau­schal mit dem durch­schnitt­li­chen Marktzinssatz abge­zinst wer­den, der sich bei einer ange­nom­me­nen Restlaufzeit von 15 Jahren ergibt. 

Die Sätze 1 und 2 gel­ten ent­spre­chend für auf Rentenverpflichtungen beru­hen­de Verbindlichkeiten, für die eine Gegenleistung nicht mehr zu erwar­ten ist. Der nach den Sätzen 1 und 2 anzu­wen­den­de Abzinsungszinssatz wird von der Deutschen Bundesbank nach Maßgabe einer Rechtsverordnung ermit­telt und monat­lich bekannt gege­ben. In der Rechtsverordnung nach Satz 4, die nicht der Zustimmung des Bundesrates bedarf, bestimmt das Bundesministerium der Justiz und für Verbraucherschutz im Benehmen mit der Deutschen Bundesbank das Nähere zur Ermittlung der Abzinsungszinssätze, ins­be­son­de­re die Ermittlungsmethodik und deren Grundlagen, sowie die Form der Bekanntgabe.

10-Jahresdurchschnitt

Restlaufzeit 15 Jahre
%1,78

  • 31. Dezember 2022

7‑Jahresdurchschnitt

Restlaufzeit 15 Jahre
%1,44

  • 31. Dezember 2022

Auf Basis der zuletzt ver­öf­fent­lich­ten Abzinsungszinsätze und des anhal­ten­den Trends ist zum Bilanzstichtag 31.12.2023 mit den fol­gen­den Prognose-Abzinsungszinssätzen, für die ver­si­che­rungs­ma­the­ma­ti­sche Bewertung von Pensionsverpflichtungen mit einer (durch­schnitt­li­chen) Restlaufzeit von 15 Jahren, zu rech­nen: im 7‑Jahres-Durchschnitt um 1,70% und im 10-Jahres-Durchschnitt um 1,79%.

versicherungsmathematische Gutachten

zur betrags­mä­ßi­gen Ermittlung der Pensionsrückstellungen für die Steuer- und Handelsbilanz und nach inter­na­tio­na­len Rechnungslegungsgrundsätzen für Pensionszusagen, mit­tel­ba­re Altersversorgungszusagen und ähn­li­che Verpflichtungen

ab 170 EUR

Abzinsungszinssätze 10-Jahresdurchschnitt

12345678910
31.01.20230,620,700,770,870,971,081,181,281,381,47
31.12.20220,590,680,760,860,961,071,171,271,371,47
30.11.20220,570,660,740,840,941,051,161,261,361,46
31.10.20220,560,640,730,830,931,041,151,261,361,45
30.09.20220,540,620,710,810,921,031,141,251,351,45
31.08.20220,530,610,690,800,911,021,131,241,341,44
31.07.20220,520,600,690,790,901,021,131,241,341,44
30.06.20220,520,600,690,790,901,021,131,241,351,44
31.05.20220,530,600,680,790,901,021,131,241,351,45
30.04.20220,540,600,690,790,901,021,141,251,351,45
31.03.20220,550,610,690,800,911,031,141,261,361,46
28.02.20220,570,620,700,810,921,051,161,271,381,48
31.01.20220,590,640,720,830,941,061,181,291,401,50
31.12.20210,610,660,740,850,961,081,21,321,421,52
30.11.20210,640,680,760,870,991,111,231,351,451,56
31.10.20210,670,710,790,91,021,151,271,381,491,59
30.09.20210,70,740,820,931,051,181,31,411,521,62
31.08.20210,730,770,850,961,081,211,331,451,561,66
31.07.20210,760,80,880,991,121,241,371,481,591,7
30.06.20210,790,830,911,021,151,281,41,521,631,73
31.05.20210,820,860,941,061,181,311,431,551,661,77
30.04.20210,840,880,971,091,211,341,471,591,71,8
31.03.20210,870,9111,121,241,381,51,621,731,83
28.02.20210,90,941,031,151,281,411,541,651,761,87
31.01.20210,920,971,061,181,311,441,571,691,81,9
31.12.20200,9411,091,221,351,481,611,731,841,94
30.11.20200,971,021,121,251,381,511,641,761,871,98
31.10.20200,991,051,151,281,411,551,681,81,912,02
30.09.20201,011,071,171,31,441,581,711,831,942,05
31.08.20201,031,091,191,331,461,61,731,861,972,08
31.07.20201,051,111,211,351,491,631,761,8822,11
30.06.20201,071,131,241,371,511,661,791,912,032,14
31.05.20201,091,161,261,41,541,691,821,952,062,17
30.04.20201,111,181,281,421,571,711,851,982,092,2
31.03.20201,121,191,31,451,591,741,882,012,122,23
29.02.20201,131,21,321,461,611,761,92,032,152,26
31.01.20201,151,231,341,491,641,791,932,062,182,3
31.12.20191,171,251,371,521,671,821,972,12,222,33
30.11.20191,191,271,391,551,71,8622,132,252,37
31.10.20191,211,291,421,571,731,892,032,162,292,4
30.09.20191,221,321,451,61,761,922,062,22,322,44
31.08.20191,241,341,471,631,791,952,12,232,362,47
31.07.20191,271,371,51,671,831,992,142,272,42,51
30.06.20191,291,391,531,71,862,022,172,312,432,55
31.05.20191,311,421,571,731,92,062,212,352,472,59
30.04.20191,341,451,61,771,942,12,252,392,522,63
31.03.20191,371,491,641,811,982,142,32,432,562,68
28.02.20191,411,531,681,852,022,192,342,482,612,72
31.01.20191,451,571,721,92,072,232,392,532,652,77
31.12.20181,491,611,761,942,112,282,432,572,72,81
30.11.20181,531,651,811,982,152,322,472,612,742,86
31.10.20181,581,71,852,032,22,372,522,662,782,9
30.09.20181,631,751,92,082,252,422,572,712,832,95
31.08.20181,691,81,962,132,32,472,622,762,883
31.07.20181,751,8522,182,352,512,662,82,923,04
30.06.20181,81,92,052,222,392,552,72,842,963,07
31.05.20181,851,952,12,272,442,62,742,8833,11
30.04.20181,922,152,322,482,642,782,923,043,15
31.03.20181,952,052,192,362,522,682,822,963,083,19
28.02.201822,092,242,42,562,722,8633,123,23
31.01.20182,042,132,282,442,62,752,93,033,153,26
31.12.20172,092,172,322,482,632,792,933,073,193,3
30.11.20172,132,222,362,522,672,832,973,13,223,33
31.10.20172,182,262,42,552,712,873,013,143,263,37
30.09.20172,222,32,432,592,752,93,043,173,293,4
31.08.20172,262,342,472,632,782,943,083,213,323,43
31.07.20172,32,382,512,672,822,973,113,243,363,46
30.06.20172,342,412,552,72,8533,143,273,393,49
31.05.20172,382,452,582,742,893,043,183,33,423,52
30.04.20172,412,492,622,772,923,073,213,333,453,55
31.03.20172,452,522,652,812,963,13,243,363,483,58
28.02.20172,482,562,692,842,993,133,273,393,53,61
31.01.20172,522,592,722,873,023,163,33,423,533,63
31.12.20162,552,622,752,93,053,193,333,453,563,66
30.11.20162,582,662,792,933,083,223,353,483,593,69
31.10.20162,612,692,822,963,113,253,383,53,613,71
30.09.20162,652,722,852,993,143,283,413,533,643,74
31.08.20162,682,752,883,023,173,313,443,563,673,77
31.07.20162,712,782,913,063,23,343,473,593,73,8
30.06.20162,742,812,943,093,233,373,53,623,733,83
31.05.20162,772,842,973,123,263,413,533,653,763,86
30.04.20162,792,8733,153,293,443,563,683,793,88
31.03.20162,822,93,033,183,323,463,593,713,813,91
29.02.20162,842,933,063,23,353,493,623,733,843,93
31.01.20162,872,953,083,233,373,513,643,753,863,96
31.12.20152,892,973,13,253,393,533,663,783,883,97
30.11.20152,92,993,123,273,413,553,683,793,893,99
31.10.20152,923,013,143,293,433,573,73,813,914,01
30.09.20152,943,033,163,313,453,593,713,833,934,02
31.08.20152,953,053,183,333,473,613,733,843,944,04
31.07.20152,973,063,193,343,483,623,743,863,964,05
30.06.20152,993,083,213,363,53,643,763,873,984,07
31.05.201533,093,233,373,513,653,783,893,994,08
30.04.20153,023,113,243,393,533,673,83,914,014,1
31.03.20153,033,133,263,413,563,693,823,934,044,13
28.02.20153,053,153,293,443,583,723,843,964,064,16
31.01.20153,073,173,313,463,63,743,873,984,094,18
11121314151617181920
31.01.20231,551,621,691,741,781,811,841,861,881,90
31.12.20221,551,621,681,741,781,811,841,861,881,90
30.11.20221,541,611,681,731,781,811,841,861,881,90
31.10.20221,541,611,681,731,781,811,841,861,881,90
30.09.20221,531,611,671,731,781,811,841,861,881,90
31.08.20221,531,601,671,721,771,811,841,861,881,90
31.07.20221,531,601,671,731,781,811,841,861,891,91
30.06.20221,531,611,681,731,781,821,851,871,901,92
31.05.20221,541,611,681,741,791,821,851,881,901,92
30.04.20221,541,621,681,741,791,831,851,881,901,93
31.03.20221,551,631,701,751,811,841,871,901,921,94
28.02.20221,571,651,721,771,821,861,891,921,941,96
31.01.20221,591,671,741,791,851,881,911,941,961,98
31.12.20211,621,691,761,821,871,911,941,961,992,01
30.11.20211,651,721,791,851,91,941,9722,022,04
31.10.20211,681,761,831,891,941,982,012,032,062,08
30.09.20211,721,791,861,921,982,012,042,072,092,11
31.08.20211,751,831,91,962,012,052,082,12,132,15
31.07.20211,791,871,9422,052,082,112,142,162,19
30.06.20211,831,91,972,032,092,122,152,182,22,22
31.05.20211,861,942,012,072,122,162,192,212,242,26
30.04.20211,891,972,042,112,162,192,222,252,272,29
31.03.20211,932,012,082,142,192,232,262,282,312,33
28.02.20211,962,042,122,182,232,262,292,322,342,36
31.01.202122,082,152,212,262,32,332,352,382,4
31.12.20202,042,122,192,252,32,342,372,392,422,44
30.11.20202,082,162,232,292,342,382,412,432,462,48
31.10.20202,112,192,272,332,382,412,442,472,492,51
30.09.20202,152,232,32,362,412,452,482,52,532,55
31.08.20202,182,262,332,392,452,482,512,532,562,58
31.07.20202,22,282,362,422,472,512,542,562,592,61
30.06.20202,242,322,392,452,512,542,572,62,622,64
31.05.20202,272,352,432,492,542,582,612,632,662,68
30.04.20202,32,392,462,522,582,612,642,672,692,71
31.03.20202,332,422,492,562,612,642,672,72,722,75
29.02.20202,362,452,522,582,642,672,72,732,752,77
31.01.20202,42,482,562,622,682,712,742,772,792,81
31.12.20192,432,522,592,662,712,752,782,82,832,85
30.11.20192,472,552,632,692,752,782,812,842,862,89
31.10.20192,52,592,662,732,792,822,852,882,92,92
30.09.20192,542,622,72,772,822,862,892,912,942,96
31.08.20192,582,662,742,82,862,92,932,952,983
31.07.20192,622,72,782,852,92,942,972,993,023,04
30.06.20192,652,742,822,882,942,983,013,033,063,08
31.05.20192,692,782,862,932,983,023,053,073,13,12
30.04.20192,742,822,92,973,033,063,093,123,143,16
31.03.20192,782,872,953,013,073,13,133,163,183,2
28.02.20192,832,922,993,063,123,153,183,213,233,25
31.01.20192,872,963,043,113,163,23,233,253,273,3
31.12.20182,923,013,083,153,213,243,273,293,323,34
30.11.20182,963,053,133,193,253,283,313,333,363,38
31.10.20183,013,093,173,243,293,323,353,383,43,42
30.09.20183,063,143,223,283,343,373,43,423,443,46
31.08.20183,13,193,263,333,393,423,443,473,493,51
31.07.20183,143,233,33,373,423,453,483,53,523,54
30.06.20183,183,263,343,43,463,493,513,543,563,58
31.05.20183,223,33,383,443,53,523,553,573,593,61
30.04.20183,253,343,413,483,533,563,593,613,633,65
31.03.20183,293,383,453,513,573,63,623,653,673,68
28.02.20183,333,413,493,553,613,633,663,683,73,72
31.01.20183,373,453,523,593,643,673,693,723,743,75
31.12.20173,43,483,563,623,683,73,733,753,773,79
30.11.20173,433,523,593,653,713,743,763,783,83,82
31.10.20173,473,553,623,693,743,773,793,823,843,85
30.09.20173,53,583,663,723,773,83,823,843,863,88
31.08.20173,533,613,693,753,83,833,853,873,893,91
31.07.20173,563,643,723,783,833,863,883,93,923,94
30.06.20173,593,673,743,83,863,883,913,933,953,96
31.05.20173,623,73,773,833,883,913,933,953,973,99
30.04.20173,653,733,83,863,913,943,963,9844,02
31.03.20173,683,763,833,893,943,963,994,014,024,04
28.02.20173,73,783,853,913,963,994,014,034,054,06
31.01.20173,733,813,883,943,994,014,034,054,074,09
31.12.20163,753,833,93,964,014,044,064,084,094,11
30.11.20163,783,863,933,984,034,064,084,14,124,13
31.10.20163,83,883,954,014,064,084,14,124,144,15
30.09.20163,833,913,974,034,084,14,134,144,164,18
31.08.20163,863,9344,064,114,134,154,174,194,2
31.07.20163,893,964,034,094,144,164,184,24,224,23
30.06.20163,923,994,064,124,174,194,214,234,254,26
31.05.20163,954,024,094,154,24,224,244,264,284,29
30.04.20163,974,054,124,174,224,244,274,294,34,32
31.03.201644,084,144,24,244,274,294,314,334,34
29.02.20164,024,14,164,224,274,294,314,334,354,36
31.01.20164,044,124,184,244,294,314,334,354,374,38
31.12.20154,064,144,24,264,314,334,354,374,394,4
30.11.20154,084,154,224,274,324,344,364,384,44,41
31.10.20154,14,174,234,294,334,364,384,44,414,43
30.09.20154,114,194,254,34,354,374,394,414,434,44
31.08.20154,134,24,264,324,364,394,414,434,444,46
31.07.20154,144,214,284,334,384,44,424,444,464,47
30.06.20154,164,234,294,354,394,424,444,464,474,49
31.05.20154,174,244,314,364,414,434,454,474,494,5
30.04.20154,194,264,334,384,434,454,474,494,514,53
31.03.20154,224,294,354,414,464,484,54,524,544,55
28.02.20154,244,324,384,444,484,514,534,554,564,58
31.01.20154,274,344,414,464,514,534,564,574,594,61
21222324252627282930
31.01.20231,901,911,911,911,911,911,901,901,901,89
31.12.20221,911,911,911,911,921,911,911,901,901,90
30.11.20221,911,911,911,921,921,911,911,911,901,90
31.10.20221,911,911,921,921,921,921,921,911,911,91
30.09.20221,911,911,921,921,931,921,921,921,921,91
31.08.20221,911,921,921,931,931,931,921,921,921,92
31.07.20221,911,921,931,931,931,931,931,931,931,93
30.06.20221,921,931,941,941,951,941,941,941,941,94
31.05.20221,931,931,941,951,951,951,951,951,941,94
30.04.20221,931,941,951,951,961,961,951,951,951,95
31.03.20221,951,961,961,971,971,971,971,971,971,97
28.02.20221,971,981,981,991,991,991,991,991,991,99
31.01.20221,992,002,002,012,012,012,012,012,012,01
31.12.20212,022,022,032,042,042,042,042,042,042,04
30.11.20212,052,062,062,072,072,072,072,072,072,07
31.10.20212,092,092,12,12,112,112,112,12,12,1
30.09.20212,122,132,132,142,142,142,142,142,142,14
31.08.20212,162,162,172,172,182,182,172,172,172,17
31.07.20212,192,22,22,212,212,212,212,212,212,21
30.06.20212,232,232,242,252,252,252,252,242,242,24
31.05.20212,272,272,282,282,292,282,282,282,282,28
30.04.20212,32,32,312,312,322,322,312,312,312,31
31.03.20212,332,342,342,352,352,352,352,342,342,34
28.02.20212,372,372,382,382,392,382,382,382,382,37
31.01.20212,42,412,412,422,422,422,422,412,412,41
31.12.20202,442,452,452,462,462,462,452,452,452,44
30.11.20202,482,492,492,492,52,492,492,492,482,48
31.10.20202,522,522,532,532,532,532,522,522,522,51
30.09.20202,552,562,562,562,572,562,562,552,552,54
31.08.20202,582,592,592,592,62,592,592,582,582,57
31.07.20202,612,612,622,622,622,622,612,612,62,6
30.06.20202,652,652,652,662,662,652,652,642,642,63
31.05.20202,682,682,692,692,692,692,682,682,672,67
30.04.20202,722,722,722,722,732,722,722,712,712,7
31.03.20202,752,752,762,762,762,752,752,742,742,73
29.02.20202,782,782,782,792,792,782,782,772,772,76
31.01.20202,822,822,822,822,832,822,812,812,82,8
31.12.20192,852,862,862,862,862,862,852,842,842,83
30.11.20192,892,892,892,892,92,892,882,882,872,87
31.10.20192,922,932,932,932,932,922,922,912,92,9
30.09.20192,962,962,962,972,972,962,952,952,942,93
31.08.201933333,0132,992,982,982,97
31.07.20193,043,043,043,043,053,043,033,023,023,01
30.06.20193,083,083,083,083,083,083,073,063,053,05
31.05.20193,123,123,123,123,123,113,113,13,093,09
30.04.20193,163,163,163,163,163,153,153,143,133,12
31.03.20193,23,213,213,213,213,23,193,183,173,17
28.02.20193,253,253,253,253,253,243,233,223,223,21
31.01.20193,293,293,293,293,293,283,273,263,253,25
31.12.20183,343,333,333,333,333,323,313,33,293,28
30.11.20183,383,373,373,373,373,363,353,343,333,32
31.10.20183,423,413,413,413,413,393,383,373,363,36
30.09.20183,463,463,453,453,453,443,433,423,413,4
31.08.20183,53,53,53,493,493,483,473,463,453,44
31.07.20183,543,533,533,533,523,513,53,493,483,47
30.06.20183,573,573,563,563,563,543,533,523,513,5
31.05.20183,613,63,63,63,593,583,573,563,553,54
30.04.20183,643,643,633,633,633,613,63,593,583,57
31.03.20183,683,673,673,673,663,653,643,633,613,6
28.02.20183,723,713,713,73,73,693,673,663,653,64
31.01.20183,753,743,743,743,733,723,713,73,683,67
31.12.20173,783,783,773,773,773,753,743,733,723,71
30.11.20173,823,813,813,83,83,793,773,763,753,74
31.10.20173,853,843,843,833,833,823,83,793,783,77
30.09.20173,883,873,873,863,863,843,833,823,813,8
31.08.20173,93,93,893,893,893,873,863,853,843,82
31.07.20173,933,933,923,923,913,93,893,873,863,85
30.06.20173,963,953,953,943,943,923,913,93,893,88
31.05.20173,983,983,973,973,963,953,943,923,913,9
30.04.20174,01443,993,993,973,963,953,943,93
31.03.20174,034,034,024,024,0143,983,973,963,95
28.02.20174,064,054,054,044,044,024,0143,983,97
31.01.20174,084,074,074,064,064,044,034,024,014
31.12.20164,14,14,094,094,084,074,054,044,034,02
30.11.20164,134,124,114,114,14,094,074,064,054,04
31.10.20164,154,144,134,134,124,114,094,084,074,06
30.09.20164,174,164,164,154,154,134,124,114,094,08
31.08.20164,24,194,184,184,174,164,144,134,124,11
31.07.20164,234,224,214,214,24,194,174,164,154,14
30.06.20164,264,254,244,244,234,224,24,194,184,17
31.05.20164,284,284,274,274,264,254,234,224,214,2
30.04.20164,314,34,34,294,294,274,264,244,234,22
31.03.20164,334,334,324,324,314,34,284,274,264,24
29.02.20164,364,354,344,344,334,324,34,294,284,27
31.01.20164,384,374,364,364,354,344,324,314,34,29
31.12.20154,394,394,384,374,374,354,344,334,324,3
30.11.20154,414,44,394,394,384,374,354,344,334,32
31.10.20154,424,414,414,44,44,384,374,364,344,33
30.09.20154,444,434,424,424,414,44,384,374,364,35
31.08.20154,454,444,444,434,434,414,44,394,374,36
31.07.20154,464,464,454,454,444,434,414,44,394,38
30.06.20154,484,484,474,464,464,444,434,424,414,39
31.05.20154,54,494,484,484,474,464,454,434,424,41
30.04.20154,524,514,514,54,54,484,474,464,444,43
31.03.20154,544,544,534,534,524,514,54,484,474,46
28.02.20154,574,574,564,564,554,544,524,514,54,49
31.01.20154,64,594,594,584,584,564,554,544,534,52
31323334353637383940
31.01.20231,891,881,881,871,871,861,861,861,851,85
31.12.20221,891,891,881,881,871,871,871,861,861,86
30.11.20221,901,891,891,881,881,881,871,871,871,87
31.10.20221,911,901,901,891,891,891,881,881,881,88
30.09.20221,911,911,901,901,901,891,891,891,891,88
31.08.20221,921,911,911,911,901,901,901,901,891,89
31.07.20221,921,921,921,911,911,911,911,901,901,90
30.06.20221,931,931,931,931,921,921,921,921,921,92
31.05.20221,941,941,941,931,931,931,931,931,931,92
30.04.20221,951,951,941,941,941,941,941,941,931,93
31.03.20221,961,961,961,961,961,961,951,951,951,95
28.02.20221,991,981,981,981,981,981,981,971,971,97
31.01.20222,012,012,002,002,002,002,002,002,001,99
31.12.20212,032,032,032,032,032,032,032,022,022,02
30.11.20212,062,062,062,062,062,062,062,052,052,05
31.10.20212,12,12,12,12,092,092,092,092,092,09
30.09.20212,132,132,132,132,132,132,132,132,122,12
31.08.20212,172,172,172,162,162,162,162,162,162,16
31.07.20212,22,22,22,22,22,22,22,22,22,19
30.06.20212,242,242,242,232,232,232,232,232,232,23
31.05.20212,272,272,272,272,272,272,272,272,262,26
30.04.20212,312,32,32,32,32,32,32,32,32,29
31.03.20212,342,342,332,332,332,332,332,332,332,33
28.02.20212,372,372,372,372,362,362,362,362,362,36
31.01.20212,42,42,42,42,42,392,392,392,392,39
31.12.20202,442,442,442,432,432,432,432,432,432,42
30.11.20202,482,472,472,472,472,472,462,462,462,46
31.10.20202,512,512,512,52,52,52,52,52,492,49
30.09.20202,542,542,542,532,532,532,532,522,522,52
31.08.20202,572,572,562,562,562,562,552,552,552,55
31.07.20202,62,592,592,592,592,582,582,582,582,57
30.06.20202,632,632,632,622,622,622,612,612,612,61
31.05.20202,662,662,662,662,652,652,652,642,642,64
30.04.20202,72,692,692,692,682,682,682,682,672,67
31.03.20202,732,732,722,722,722,712,712,712,72,7
29.02.20202,762,752,752,752,742,742,742,732,732,73
31.01.20202,792,792,782,782,782,772,772,772,772,76
31.12.20192,832,822,822,822,812,812,812,82,82,8
30.11.20192,862,862,852,852,842,842,842,832,832,83
31.10.20192,892,892,882,882,882,872,872,872,862,86
30.09.20192,932,922,922,912,912,912,92,92,92,89
31.08.20192,972,962,962,952,952,942,942,932,932,93
31.07.2019332,992,992,982,982,982,972,972,96
30.06.20193,043,043,033,023,023,023,013,0133
31.05.20193,083,073,073,063,063,053,053,043,043,04
30.04.20193,123,113,113,13,093,093,083,083,083,07
31.03.20193,163,153,153,143,133,133,123,123,113,11
28.02.20193,23,193,193,183,183,173,173,163,163,15
31.01.20193,243,233,223,223,213,213,23,23,193,19
31.12.20183,283,273,263,253,253,243,243,233,233,22
30.11.20183,313,33,33,293,283,283,273,263,263,25
31.10.20183,353,343,333,323,323,313,33,33,293,29
30.09.20183,393,383,373,363,363,353,343,343,333,33
31.08.20183,433,423,413,43,43,393,383,383,373,37
31.07.20183,463,453,443,443,433,423,413,413,43,4
30.06.20183,493,483,483,473,463,453,453,443,433,43
31.05.20183,533,523,513,53,493,493,483,473,473,46
30.04.20183,563,553,543,533,533,523,513,513,53,49
31.03.20183,593,593,583,573,563,553,553,543,533,53
28.02.20183,633,623,613,63,63,593,583,583,573,56
31.01.20183,663,663,653,643,633,623,623,613,63,6
31.12.20173,73,693,683,673,663,663,653,643,643,63
30.11.20173,733,723,713,73,693,693,683,673,673,66
31.10.20173,763,753,743,733,723,723,713,73,73,69
30.09.20173,793,783,773,763,753,743,743,733,723,72
31.08.20173,813,83,793,793,783,773,763,763,753,74
31.07.20173,843,833,823,813,83,83,793,783,773,77
30.06.20173,873,863,853,843,833,823,813,813,83,79
31.05.20173,893,883,873,863,853,843,843,833,823,82
30.04.20173,913,93,893,893,883,873,863,853,853,84
31.03.20173,943,933,923,913,93,893,883,883,873,86
28.02.20173,963,953,943,933,923,913,913,93,893,89
31.01.20173,983,973,963,953,943,943,933,923,913,91
31.12.201643,993,983,973,973,963,953,943,933,93
30.11.20164,034,024,0143,993,983,973,963,963,95
31.10.20164,054,044,034,024,0143,993,983,983,97
30.09.20164,074,064,054,044,034,024,014,0143,99
31.08.20164,14,094,084,074,064,054,044,034,024,02
31.07.20164,124,114,14,094,084,084,074,064,054,05
30.06.20164,164,144,134,124,124,114,14,094,084,08
31.05.20164,184,174,164,154,144,144,134,124,114,11
30.04.20164,214,24,194,184,174,164,154,154,144,13
31.03.20164,234,224,214,24,194,184,184,174,164,15
29.02.20164,264,244,234,234,224,214,24,194,184,18
31.01.20164,284,264,254,244,244,234,224,214,24,2
31.12.20154,294,284,274,264,254,244,244,234,224,21
30.11.20154,34,294,284,274,274,264,254,244,234,23
31.10.20154,324,314,34,294,284,274,264,264,254,24
30.09.20154,344,334,324,314,34,294,284,274,274,26
31.08.20154,354,344,334,324,314,34,294,294,284,27
31.07.20154,374,354,344,334,334,324,314,34,294,29
30.06.20154,384,374,364,354,344,344,334,324,314,31
31.05.20154,44,394,384,374,364,354,344,344,334,32
30.04.20154,424,414,44,394,384,374,374,364,354,34
31.03.20154,454,444,434,424,414,44,394,384,384,37
28.02.20154,484,474,464,454,444,434,424,414,414,4
31.01.20154,54,494,484,474,464,464,454,444,434,43
41424344454647484950
31.01.20231,841,841,831,831,821,821,811,811,801,80
31.12.20221,851,851,841,841,831,831,821,821,811,81
30.11.20221,861,851,851,841,841,841,831,831,821,82
31.10.20221,871,871,861,861,851,851,841,841,841,83
30.09.20221,881,871,871,871,861,861,851,851,851,84
31.08.20221,891,881,881,881,871,871,871,861,861,86
31.07.20221,901,891,891,891,881,881,881,871,871,87
30.06.20221,911,911,901,901,901,901,891,891,891,89
31.05.20221,921,921,911,911,911,911,901,901,901,90
30.04.20221,931,931,921,921,921,911,911,911,911,91
31.03.20221,951,941,941,941,941,931,931,931,931,93
28.02.20221,971,971,961,961,961,961,951,951,951,95
31.01.20221,991,991,991,981,981,981,981,981,971,97
31.12.20212,022,022,012,012,012,012222
30.11.20212,052,052,052,042,042,042,042,032,032,03
31.10.20212,092,082,082,082,082,082,072,072,072,07
30.09.20212,122,122,122,112,112,112,112,112,112,1
31.08.20212,162,152,152,152,152,152,142,142,142,14
31.07.20212,192,192,192,192,182,182,182,182,182,18
30.06.20212,232,222,222,222,222,222,222,212,212,21
31.05.20212,262,262,262,262,252,252,252,252,252,25
30.04.20212,292,292,292,292,282,282,282,282,282,28
31.03.20212,322,322,322,322,322,312,312,312,312,31
28.02.20212,352,352,352,352,352,352,342,342,342,34
31.01.20212,392,382,382,382,382,382,372,372,372,37
31.12.20202,422,422,422,412,412,412,412,412,412,4
30.11.20202,462,452,452,452,452,452,442,442,442,44
31.10.20202,492,492,482,482,482,482,482,472,472,47
30.09.20202,522,522,512,512,512,512,512,52,52,5
31.08.20202,552,542,542,542,542,542,532,532,532,53
31.07.20202,572,572,572,562,562,562,562,562,562,55
30.06.20202,612,62,62,62,62,592,592,592,592,59
31.05.20202,642,642,632,632,632,632,622,622,622,62
30.04.20202,672,672,662,662,662,662,662,652,652,65
31.03.20202,72,72,72,692,692,692,692,692,682,68
29.02.20202,732,722,722,722,722,722,712,712,712,71
31.01.20202,762,762,762,752,752,752,752,752,742,74
31.12.20192,792,792,792,792,782,782,782,782,782,77
30.11.20192,832,822,822,822,822,812,812,812,812,81
31.10.20192,862,852,852,852,852,842,842,842,842,84
30.09.20192,892,892,882,882,882,882,882,872,872,87
31.08.20192,932,922,922,922,922,912,912,912,912,9
31.07.20192,962,962,962,952,952,952,952,942,942,94
30.06.201932,992,992,992,982,982,982,982,982,97
31.05.20193,033,033,033,023,023,023,023,013,013,01
30.04.20193,073,073,063,063,063,053,053,053,053,04
31.03.20193,113,13,13,13,093,093,093,093,083,08
28.02.20193,153,153,143,143,143,133,133,133,133,12
31.01.20193,183,183,183,173,173,173,163,163,163,16
31.12.20183,223,213,213,213,23,23,23,23,193,19
30.11.20183,253,253,243,243,243,233,233,233,223,22
31.10.20183,283,283,283,273,273,273,263,263,263,25
30.09.20183,323,323,323,313,313,313,33,33,33,29
31.08.20183,363,363,353,353,353,343,343,343,333,33
31.07.20183,393,393,383,383,383,373,373,373,363,36
30.06.20183,423,423,423,413,413,43,43,43,393,39
31.05.20183,463,453,453,443,443,443,433,433,433,42
30.04.20183,493,493,483,483,473,473,473,463,463,46
31.03.20183,523,523,513,513,513,53,53,53,493,49
28.02.20183,563,553,553,553,543,543,533,533,533,52
31.01.20183,593,593,583,583,573,573,573,563,563,56
31.12.20173,623,623,623,613,613,63,63,63,593,59
30.11.20173,653,653,643,643,643,633,633,623,623,62
31.10.20173,683,683,673,673,673,663,663,653,653,65
30.09.20173,713,713,73,73,693,693,683,683,683,67
31.08.20173,743,733,733,723,723,713,713,713,73,7
31.07.20173,763,763,753,753,743,743,743,733,733,72
30.06.20173,793,783,783,773,773,763,763,763,753,75
31.05.20173,813,813,83,83,793,793,783,783,783,77
30.04.20173,833,833,823,823,823,813,813,83,83,8
31.03.20173,863,853,853,843,843,833,833,833,823,82
28.02.20173,883,873,873,863,863,863,853,853,843,84
31.01.20173,93,93,893,893,883,883,873,873,873,86
31.12.20163,923,923,913,913,93,93,893,893,893,88
30.11.20163,943,943,933,933,923,923,923,913,913,9
31.10.20163,963,963,953,953,943,943,933,933,933,92
30.09.20163,993,983,983,973,973,963,963,953,953,95
31.08.20164,014,01443,993,993,983,983,983,97
31.07.20164,044,044,034,034,024,024,014,0144
30.06.20164,074,074,064,064,054,054,044,044,044,03
31.05.20164,14,094,094,084,084,084,074,074,064,06
30.04.20164,134,124,124,114,114,14,14,094,094,09
31.03.20164,154,144,144,134,134,124,124,124,114,11
29.02.20164,174,174,164,164,154,154,144,144,144,13
31.01.20164,194,194,184,184,174,174,164,164,164,15
31.12.20154,214,24,24,194,194,184,184,184,174,17
30.11.20154,224,224,214,214,24,24,194,194,194,18
31.10.20154,244,234,234,224,224,214,214,214,24,2
30.09.20154,254,254,244,244,234,234,234,224,224,21
31.08.20154,274,264,264,254,254,244,244,244,234,23
31.07.20154,284,284,274,274,264,264,254,254,254,24
30.06.20154,34,34,294,294,284,284,274,274,274,26
31.05.20154,324,314,314,34,34,294,294,294,284,28
30.04.20154,344,334,334,324,324,324,314,314,34,3
31.03.20154,374,364,364,354,354,344,344,344,334,33
28.02.20154,394,394,394,384,384,374,374,374,364,36
31.01.20154,424,424,414,414,44,44,44,394,394,38

Unterschiedsbetrag gemäß § 253 Abs. 6 HGB

Mit einer Anpassung des § 253 HGB hat der Gesetzgeber auf die anhal­ten­de Niedrigzinsphase reagiert. Der bis­lang zugrun­de geleg­te 7‑Jahres-Durchschnitt des Marktzinses wur­de auf einen 10-Jahres-Durchschnitt umge­stellt. Das führt – zumin­dest vor­über­ge­hend – zu einem höhe­ren Abzinsungssatz und damit zu einer Entlastung der Unternehmen.

Für Bilanzstichtage nach dem 31.12.2015 gilt gemäß § 253 Abs. 2 HGB, dass Rückstellungen mit einer Restlaufzeit von mehr als einem Jahr mit dem ihrer Restlaufzeit ent­spre­chen­den durch­schnitt­li­chen Marktzinssatz abzu­zin­sen sind, der sich im Falle von Rückstellungen für Altersversorgungsverpflichtungen aus den ver­gan­ge­nen zehn Geschäftsjahren und im Falle sons­ti­ger Rückstellungen aus den ver­gan­ge­nen sie­ben Geschäftsjahren ergibt.

Der Unterschiedsbetrag, der sich aus dem Übergang vom 7- auf den 10-Jahres-Durchschnitt des Marktzinses ergibt, unter­liegt gemäß § 253 Abs. 6 HGB einer Ausschüttungssperre (vgl. IDW-Stellungnahme IDW RS HFA 30 Tz. 55a-55d vom 16.12.2016). Im Falle von Rückstellungen für Altersversorgungsverpflichtungen ist der Unterschiedsbetrag zwi­schen dem Ansatz der Rückstellungen nach Maßgabe des ent­spre­chen­den durch­schnitt­li­chen Marktzinssatzes aus den ver­gan­ge­nen zehn Geschäftsjahren und dem Ansatz der Rückstellungen nach Maßgabe des ent­spre­chen­den durch­schnitt­li­chen Marktzinssatzes aus den ver­gan­ge­nen sie­ben Geschäftsjahren in jedem Geschäftsjahr zu ermit­teln. Gewinne dür­fen nur aus­ge­schüt­tet wer­den, wenn die nach der Ausschüttung ver­blei­ben­den frei ver­füg­ba­ren Rücklagen zuzüg­lich eines Gewinnvortrags und abzüg­lich eines Verlustvortrags min­des­tens die­sem Unterschiedsbetrag ent­spre­chen. Der Unterschiedsbetrag ist in jedem Geschäftsjahr im Anhang oder unter der Bilanz darzustellen.

Abzinsungszinssätze 7‑Jahresdurchschnitt

12345678910
31.01.20230,460,550,620,700,780,860,951,031,111,19
31.12.20220,430,520,590,670,750,840,921,011,091,17
30.11.20220,400,480,560,640,720,810,900,981,071,15
31.10.20220,370,460,530,620,700,790,880,971,051,13
30.09.20220,340,430,500,590,670,760,850,941,031,11
31.08.20220,320,400,470,560,650,740,830,921,011,09
31.07.20220,300,380,450,540,630,720,820,911,001,08
30.06.20220,290,370,450,530,620,720,810,900,991,08
31.05.20220,280,350,430,520,610,700,790,890,981,07
30.04.20220,280,340,420,510,600,690,780,880,971,06
31.03.20220,280,340,410,500,580,680,770,870,961,05
28.02.20220,280,330,400,490,580,670,770,860,951,04
31.01.20220,290,330,400,490,570,670,760,860,951,04
31.12.20210,30,340,40,490,580,670,770,860,951,04
30.11.20210,30,340,410,490,580,680,770,870,961,05
31.10.20210,310,350,420,50,590,680,780,880,971,05
30.09.20210,320,360,420,510,60,690,790,890,981,07
31.08.20210,330,370,430,520,610,70,80,90,991,09
31.07.20210,340,380,440,530,620,720,810,911,011,1
30.06.20210,360,390,450,540,630,730,830,931,031,12
31.05.20210,370,40,470,550,650,750,850,951,051,14
30.04.20210,380,420,480,570,660,760,860,971,061,16
31.03.20210,40,430,490,580,680,780,880,991,081,18
28.02.20210,410,440,510,60,690,80,91,011,111,21
31.01.20210,420,460,520,620,710,820,931,031,131,23
31.12.20200,440,470,540,640,740,840,951,061,161,26
30.11.20200,450,490,560,660,760,870,981,091,191,29
31.10.20200,470,510,580,680,780,91,011,121,221,33
30.09.20200,480,520,60,70,80,921,031,151,251,36
31.08.20200,490,540,610,720,830,951,061,171,281,39
31.07.20200,510,550,630,740,850,971,091,21,311,42
30.06.20200,520,570,650,760,870,991,111,231,341,45
31.05.20200,530,580,660,770,891,021,141,251,371,47
30.04.20200,540,590,670,790,911,031,151,281,391,5
31.03.20200,540,60,680,80,921,051,171,291,411,52
29.02.20200,550,60,690,80,931,061,181,31,421,53
31.01.20200,560,610,70,820,951,081,21,331,451,56
31.12.20190,580,630,720,840,971,11,231,361,481,59
30.11.20190,590,650,740,860,981,121,251,381,51,61
31.10.20190,60,660,750,8711,141,271,41,521,64
30.09.20190,620,680,770,891,021,161,291,421,551,66
31.08.20190,630,690,790,911,041,191,321,451,571,69
31.07.20190,650,710,810,931,071,211,351,481,61,72
30.06.20190,670,730,830,961,091,241,371,511,631,75
31.05.20190,690,750,850,981,121,271,41,541,661,78
30.04.20190,710,780,8711,141,291,431,561,691,8
31.03.20190,740,80,91,031,171,321,461,591,721,84
28.02.20190,760,820,921,061,21,351,491,621,751,87
31.01.20190,790,850,951,081,221,371,511,651,781,9
31.12.20180,820,880,981,111,251,41,551,681,811,93
30.11.20180,850,911,011,141,291,441,581,721,841,96
31.10.20180,890,951,051,181,331,481,621,761,882
30.09.20180,930,981,081,221,361,521,661,81,922,04
31.08.20180,981,021,121,261,41,561,71,841,962,08
31.07.20181,021,061,161,31,441,61,741,8822,12
30.06.20181,051,11,21,341,481,641,781,922,042,16
31.05.20181,091,141,241,381,521,681,821,962,082,2
30.04.20181,121,171,271,411,561,721,8622,122,24
31.03.20181,161,211,311,451,61,761,92,042,162,28
28.02.20181,191,251,351,51,641,81,942,082,212,32
31.01.20181,231,291,391,541,681,841,982,122,252,36
31.12.20171,261,331,431,581,731,882,022,162,292,4
30.11.20171,291,361,471,611,761,922,072,22,332,45
31.10.20171,331,391,51,651,81,962,112,242,372,49
30.09.20171,361,421,531,681,841,992,142,282,42,52
31.08.20171,381,451,561,711,872,022,172,312,432,55
31.07.20171,411,481,591,741,892,052,22,342,462,58
30.06.20171,441,511,621,771,932,092,232,372,52,61
31.05.20171,471,541,651,81,962,122,272,412,532,65
30.04.20171,491,561,681,831,992,162,32,442,572,69
31.03.20171,521,591,711,872,032,192,342,482,612,72
28.02.20171,541,621,741,92,062,232,382,522,652,76
31.01.20171,571,651,771,932,12,272,422,562,692,8
31.12.20161,591,671,811,972,142,32,462,62,732,84
30.11.20161,611,711,842,012,182,352,52,642,772,89
31.10.20161,641,741,872,042,222,392,542,682,812,93
30.09.20161,661,771,912,082,262,432,582,732,852,97
31.08.20161,691,81,952,122,32,472,632,772,93,02
31.07.20161,721,841,992,172,352,522,682,822,953,07
30.06.20161,751,872,032,212,392,572,732,883,013,12
31.05.20161,781,912,072,262,452,632,782,933,063,18
30.04.20161,821,952,122,312,52,682,842,993,123,24
31.03.20161,8722,172,372,562,742,93,053,183,29
29.02.20161,922,052,232,432,622,82,963,113,243,36
31.01.20161,972,112,292,482,682,863,033,173,33,42
31.12.20152,022,162,342,542,742,923,093,233,363,48
30.11.20152,082,222,42,62,82,983,143,293,423,54
31.10.20152,142,282,462,672,863,053,213,363,493,6
30.09.20152,212,352,532,732,933,113,283,423,553,67
31.08.20152,292,422,62,833,183,343,493,613,73
31.07.20152,352,482,662,863,053,233,393,543,663,78
30.06.20152,422,542,722,923,113,293,453,593,713,83
31.05.20152,492,612,792,983,173,343,53,643,763,88
30.04.20152,552,672,853,043,233,43,563,693,823,93
31.03.20152,622,732,913,13,283,463,613,753,873,99
28.02.20152,682,82,973,163,343,523,673,813,934,04
31.01.20152,742,853,023,213,43,573,723,863,994,1
31.12.20142,82,93,073,263,453,623,783,914,044,15
30.11.20142,852,963,133,323,53,673,833,964,094,2
31.10.20142,913,013,183,373,553,723,874,014,134,24
30.09.20142,963,063,233,413,593,773,924,054,174,28
31.08.20143,013,113,283,463,643,813,964,14,224,32
31.07.20143,063,153,323,513,693,8544,144,264,36
30.06.20143,13,23,373,553,733,894,044,174,294,4
31.05.20143,153,243,413,593,773,934,084,214,334,43
30.04.20143,193,293,453,633,813,974,114,244,364,46
31.03.20143,233,333,493,673,8444,144,274,384,48
28.02.20143,273,363,523,73,874,034,174,294,44,5
31.01.20143,33,43,563,733,94,054,194,324,424,52
31.12.20133,343,433,593,763,934,084,224,344,454,54
30.11.20133,373,473,623,793,954,14,244,364,464,56
31.10.20133,413,53,653,823,984,124,264,374,484,57
30.09.20133,443,533,683,8444,154,284,394,494,58
31.08.20133,473,563,713,874,024,174,294,414,514,6
31.07.20133,53,593,743,894,054,194,314,424,524,61
30.06.20133,533,623,773,924,074,214,334,454,544,63
31.05.20133,563,653,83,954,14,234,364,474,564,65
30.04.20133,593,683,833,984,134,264,384,494,594,67
31.03.20133,623,713,864,014,164,294,414,524,614,7
28.02.20133,653,743,894,044,184,324,434,544,634,72
31.01.20133,673,773,914,064,24,334,454,564,654,73
31.12.20123,693,793,934,084,224,354,474,574,664,74
30.11.20123,713,813,954,14,244,374,494,594,684,76
31.10.20123,743,833,984,124,264,394,54,64,694,77
30.09.20123,753,8544,144,284,414,524,624,714,79
31.08.20123,773,874,014,164,34,424,534,634,724,79
31.07.20123,783,884,034,174,314,434,544,644,734,81
30.06.20123,793,94,044,194,324,444,554,654,744,82
31.05.20123,83,94,054,194,334,454,564,664,744,82
30.04.20123,813,914,064,214,344,464,574,674,764,83
31.03.20123,813,924,074,214,354,474,584,684,764,84
29.02.20123,823,934,084,224,364,484,594,684,774,85
31.01.20123,823,944,094,234,364,484,594,694,784,85
31.12.20113,823,944,094,244,374,494,64,694,784,86
30.11.20113,813,944,094,244,374,494,64,694,784,86
31.10.20113,83,934,094,234,364,484,594,684,774,85
30.09.20113,793,934,084,234,364,484,594,694,774,85
31.08.20113,783,924,084,224,364,484,594,684,774,85
31.07.20113,773,914,084,224,354,474,584,684,774,85
30.06.20113,773,914,084,234,364,484,594,684,774,85
31.05.20113,763,914,084,234,364,484,594,694,774,85
30.04.20113,763,914,084,234,364,484,594,694,784,86
31.03.20113,763,914,084,234,364,484,594,694,784,86
28.02.20113,753,94,074,224,364,484,594,694,784,86
31.01.20113,753,94,074,224,354,484,594,694,784,86
31.12.20103,753,94,074,224,364,484,594,694,784,86
30.11.20103,753,94,074,224,364,484,64,74,794,87
31.10.20103,753,914,084,234,374,494,64,74,794,87
30.09.20103,763,914,094,244,384,54,614,724,814,89
31.08.20103,763,924,14,254,394,514,624,734,824,9
31.07.20103,773,934,114,264,44,534,644,744,834,91
30.06.20103,773,934,114,274,414,544,654,754,844,92
31.05.20103,773,944,124,284,414,544,654,754,844,92
30.04.20103,773,944,124,284,424,544,654,764,854,93
31.03.20103,783,954,134,294,424,554,664,764,854,94
28.02.20103,83,964,144,294,434,564,674,774,864,94
31.01.20103,813,964,144,34,444,564,674,784,874,95
31.12.20093,823,974,154,314,444,574,684,784,874,95
30.11.20093,833,984,164,314,454,574,694,794,884,96
31.10.20093,8544,174,334,464,584,74,84,894,97
30.09.20093,874,014,184,344,474,64,714,814,94,98
31.08.20093,884,024,194,354,484,64,724,824,914,99
31.07.20093,94,044,24,384,494,614,724,824,914,99
30.06.20093,924,054,224,394,54,624,734,834,925
31.05.20093,934,074,234,44,514,634,744,844,935,01
30.04.20093,954,084,244,414,514,634,744,844,935,01
31.03.20093,954,084,244,414,514,634,744,844,935,01
28.02.20093,944,084,244,414,514,634,744,834,925
31.01.20093,944,084,244,44,514,624,734,834,914,99
31.12.20083,934,074,234,384,54,624,724,824,914,98
11121314151617181920
31.01.20231,261,321,371,421,461,481,501,521,541,55
31.12.20221,241,301,361,401,441,471,491,511,531,54
30.11.20221,221,281,341,391,431,461,481,501,521,53
31.10.20221,211,271,331,381,421,451,471,491,511,53
30.09.20221,191,251,311,361,401,431,461,481,501,52
31.08.20221,171,231,291,341,391,421,441,471,491,51
31.07.20221,161,221,291,341,381,411,441,461,481,50
30.06.20221,161,221,281,331,381,411,441,461,481,50
31.05.20221,141,211,271,321,371,401,431,451,481,50
30.04.20221,131,201,261,311,361,391,421,451,471,49
31.03.20221,121,191,251,301,351,381,411,441,461,48
28.02.20221,121,191,251,301,351,381,411,431,461,48
31.01.20221,121,181,241,301,341,381,411,431,461,48
31.12.20211,121,191,251,31,351,381,411,441,471,49
30.11.20211,131,21,261,311,361,391,421,451,481,5
31.10.20211,141,211,271,331,371,411,441,471,491,51
30.09.20211,151,221,291,341,391,421,461,481,511,53
31.08.20211,171,241,31,361,411,441,471,51,531,55
31.07.20211,181,251,321,371,421,461,491,521,551,57
30.06.20211,21,281,341,41,451,481,511,541,571,59
31.05.20211,221,31,361,421,471,51,541,571,591,62
30.04.20211,251,321,381,441,491,531,561,591,621,64
31.03.20211,271,341,411,461,511,551,581,611,641,66
28.02.20211,291,371,431,491,541,581,611,641,671,69
31.01.20211,321,391,461,521,571,611,641,671,71,72
31.12.20201,351,421,491,551,61,641,671,71,731,75
30.11.20201,381,461,531,591,641,681,711,741,771,79
31.10.20201,421,491,561,621,681,711,751,781,811,83
30.09.20201,451,531,61,661,711,751,781,811,841,86
31.08.20201,481,561,631,691,741,781,821,851,871,9
31.07.20201,511,591,661,721,781,821,851,881,911,93
30.06.20201,541,621,691,761,811,851,881,911,941,97
31.05.20201,571,651,721,791,841,881,911,951,972
30.04.20201,591,681,751,811,871,911,941,9722,03
31.03.20201,621,71,771,841,891,931,9722,032,05
29.02.20201,631,711,791,851,911,951,982,022,042,07
31.01.20201,661,741,821,881,941,982,022,052,082,1
31.12.20191,691,771,851,911,972,012,052,082,112,13
30.11.20191,711,81,871,9422,042,072,12,132,16
31.10.20191,741,821,91,972,022,062,12,132,162,19
30.09.20191,771,851,9322,052,092,132,162,192,22
31.08.20191,81,881,962,032,082,132,162,192,222,25
31.07.20191,831,911,992,062,122,162,192,232,252,28
30.06.20191,861,942,022,092,152,192,222,252,282,31
31.05.20191,891,972,052,122,182,222,252,282,312,34
30.04.20191,9122,082,142,22,242,272,312,332,36
31.03.20191,942,032,112,172,232,272,312,342,362,39
28.02.20191,972,062,142,212,262,32,342,372,392,42
31.01.201922,092,172,242,292,332,362,392,422,44
31.12.20182,032,122,22,272,322,362,392,422,452,47
30.11.20182,072,162,232,32,362,392,432,462,482,51
31.10.20182,112,22,272,342,42,432,472,52,522,54
30.09.20182,152,232,312,382,432,472,52,532,562,58
31.08.20182,192,272,352,422,482,512,542,572,592,62
31.07.20182,232,322,392,462,522,552,582,612,642,66
30.06.20182,272,352,432,52,562,592,622,652,672,7
31.05.20182,312,42,472,542,62,632,662,692,712,74
30.04.20182,352,442,512,582,642,672,72,732,752,77
31.03.20182,392,482,552,622,682,712,742,772,792,81
28.02.20182,432,522,592,662,722,752,782,812,832,85
31.01.20182,472,562,632,72,762,792,822,852,872,89
31.12.20172,512,62,682,742,82,832,862,892,912,94
30.11.20172,552,642,722,792,842,882,912,932,952,98
31.10.20172,592,682,762,822,882,912,942,972,993,01
30.09.20172,632,712,792,862,912,952,9733,023,04
31.08.20172,662,742,822,892,942,9733,033,053,07
31.07.20172,682,772,852,912,9733,033,053,083,1
30.06.20172,722,812,882,9533,043,063,093,113,13
31.05.20172,752,842,922,983,043,073,13,123,153,17
30.04.20172,792,882,963,023,083,113,143,163,183,2
31.03.20172,832,922,993,063,123,153,173,23,223,24
28.02.20172,872,963,033,13,163,193,213,243,263,28
31.01.20172,9133,083,143,23,233,263,283,33,32
31.12.20162,953,043,123,183,243,273,293,323,343,36
30.11.20162,993,083,163,223,283,313,343,363,383,4
31.10.20163,033,123,23,273,323,353,383,43,423,44
30.09.20163,083,173,253,313,373,43,423,453,473,49
31.08.20163,133,223,33,363,423,453,483,53,523,54
31.07.20163,183,273,353,413,473,53,533,553,573,59
30.06.20163,233,323,43,473,523,563,583,613,633,65
31.05.20163,293,383,463,523,583,613,643,663,683,7
30.04.20163,343,443,513,583,643,673,73,723,743,76
31.03.20163,43,493,573,643,73,733,753,783,83,82
29.02.20163,473,563,643,713,763,793,823,843,873,88
31.01.20163,533,623,73,773,833,863,883,913,933,95
31.12.20153,593,683,763,833,893,923,943,963,984
30.11.20153,653,743,823,883,943,9744,024,044,05
31.10.20153,713,83,883,9444,034,054,074,094,11
30.09.20153,783,873,944,014,074,094,114,144,154,17
31.08.20153,843,9244,074,124,154,174,194,214,22
31.07.20153,883,974,054,114,174,194,214,234,254,27
30.06.20153,934,024,094,164,214,244,264,284,34,31
31.05.20153,984,074,144,24,264,284,34,324,344,36
30.04.20154,034,124,194,264,314,344,364,374,394,41
31.03.20154,094,184,254,314,374,394,414,434,454,46
28.02.20154,154,244,314,374,434,454,474,494,514,52
31.01.20154,24,294,364,434,484,54,534,544,564,58
31.12.20144,254,344,414,484,534,564,584,64,614,63
30.11.20144,34,394,464,524,584,64,624,644,664,67
31.10.20144,354,434,514,574,624,654,674,684,74,71
30.09.20144,394,474,544,614,664,684,74,724,734,75
31.08.20144,424,514,584,644,74,724,744,754,774,78
31.07.20144,464,554,624,684,734,754,774,794,84,82
30.06.20144,54,584,654,714,764,784,84,824,834,84
31.05.20144,534,614,684,744,794,814,834,844,864,87
30.04.20144,554,634,74,764,814,834,854,874,884,89
31.03.20144,584,664,724,784,834,854,874,884,94,91
28.02.20144,64,684,744,84,854,874,894,94,914,93
31.01.20144,624,694,764,814,864,884,94,914,934,94
31.12.20134,634,714,774,834,884,94,914,934,944,95
30.11.20134,654,724,794,844,894,914,924,944,954,96
31.10.20134,664,734,794,854,94,914,934,944,964,97
30.09.20134,674,744,814,864,914,924,944,954,974,98
31.08.20134,684,764,824,874,924,934,954,964,974,99
31.07.20134,74,774,834,884,934,944,964,974,995
30.06.20134,724,794,854,94,944,964,984,9955,01
31.05.20134,734,84,864,924,964,984,995,015,025,03
30.04.20134,764,824,884,934,9855,015,025,045,05
31.03.20134,784,854,914,9655,025,035,045,065,07
28.02.20134,84,864,924,975,025,035,055,065,075,08
31.01.20134,814,884,934,985,035,045,065,075,085,09
31.12.20124,824,894,944,995,045,055,075,085,095,1
30.11.20124,844,94,9655,055,065,085,095,15,11
31.10.20124,854,914,975,025,065,075,095,15,115,12
30.09.20124,864,924,985,035,075,095,15,115,125,13
31.08.20124,874,934,995,045,085,095,115,125,135,14
31.07.20124,884,9455,055,095,15,125,135,145,15
30.06.20124,894,955,015,065,15,115,135,145,155,16
31.05.20124,94,965,015,065,15,125,145,155,165,17
30.04.20124,914,975,035,085,125,135,155,165,185,19
31.03.20124,924,985,035,085,125,145,165,175,185,2
29.02.20124,924,995,045,095,135,155,175,185,195,21
31.01.20124,934,995,055,095,135,155,175,195,25,21
31.12.20114,934,995,055,15,145,165,175,195,25,22
30.11.20114,934,995,055,095,145,165,175,195,215,22
31.10.20114,924,985,045,095,135,155,175,195,25,22
30.09.20114,924,995,045,095,135,155,175,195,215,22
31.08.20114,924,985,045,095,135,155,175,195,215,22
31.07.20114,924,985,045,095,135,155,175,195,215,22
30.06.20114,924,995,045,095,135,165,185,25,215,23
31.05.20114,934,995,045,095,135,165,185,25,215,23
30.04.20114,934,995,055,15,145,165,185,25,225,24
31.03.20114,9355,055,15,145,175,195,215,235,24
28.02.20114,9355,055,15,145,175,195,215,235,25
31.01.20114,9455,065,115,155,175,25,225,245,25
31.12.20104,9455,065,115,155,185,25,225,245,26
30.11.20104,9455,065,115,155,185,215,235,255,26
31.10.20104,955,015,075,125,165,195,215,235,255,27
30.09.20104,965,025,085,135,175,25,235,255,275,29
31.08.20104,975,035,095,145,195,225,245,265,285,3
31.07.20104,995,055,115,165,25,235,265,285,35,32
30.06.201055,065,125,175,215,245,275,295,315,33
31.05.201055,065,125,175,225,255,275,35,325,34
30.04.201055,075,135,185,225,255,285,35,335,34
31.03.20105,015,075,135,185,235,265,295,315,335,35
28.02.20105,025,085,145,195,245,275,35,325,345,36
31.01.20105,025,095,155,25,245,275,35,335,355,37
31.12.20095,035,095,155,25,255,285,315,335,365,38
30.11.20095,035,15,165,215,255,285,315,345,365,38
31.10.20095,045,115,175,225,265,295,325,355,375,39
30.09.20095,065,125,185,235,275,35,335,365,385,4
31.08.20095,065,125,185,235,285,315,345,365,395,41
31.07.20095,075,135,195,245,285,315,345,375,395,41
30.06.20095,085,145,195,245,295,325,355,375,45,42
31.05.20095,085,145,25,255,295,325,355,375,45,42
30.04.20095,085,145,25,245,295,325,355,375,395,41
31.03.20095,085,135,195,245,285,315,345,375,395,41
28.02.20095,075,135,185,235,275,35,335,365,385,4
31.01.20095,065,125,175,225,265,295,325,355,375,39
31.12.20085,055,115,165,215,255,285,315,345,365,38
21222324252627282930
31.01.20231,551,551,551,551,551,541,541,531,531,52
31.12.20221,541,541,541,541,541,541,531,531,521,51
30.11.20221,531,541,541,541,541,531,531,521,521,51
31.10.20221,531,531,531,541,541,531,531,521,521,51
30.09.20221,521,521,521,531,531,521,521,521,511,51
31.08.20221,511,511,521,521,521,521,521,511,511,51
31.07.20221,511,511,521,521,521,521,521,511,511,51
30.06.20221,511,511,521,521,531,521,521,521,511,51
31.05.20221,501,511,511,521,521,521,521,511,511,51
30.04.20221,501,501,511,511,521,511,511,511,511,51
31.03.20221,491,501,501,511,511,511,511,511,501,50
28.02.20221,491,491,501,511,511,511,511,511,501,50
31.01.20221,491,501,501,511,511,511,511,511,511,51
31.12.20211,51,51,511,521,521,521,521,521,521,52
30.11.20211,511,511,511,531,531,531,531,531,531,53
31.10.20211,521,531,541,551,551,551,551,551,551,55
30.09.20211,541,551,561,571,571,571,571,571,571,57
31.08.20211,561,571,581,591,591,591,591,591,591,59
31.07.20211,581,591,61,61,611,611,611,611,611,61
30.06.20211,61,611,621,631,641,641,641,641,641,64
31.05.20211,631,641,641,651,661,661,661,661,661,66
30.04.20211,651,661,671,681,681,681,681,681,681,69
31.03.20211,671,681,691,71,711,711,711,711,711,71
28.02.20211,71,711,721,731,741,741,741,741,741,74
31.01.20211,731,741,751,761,771,771,771,771,771,77
31.12.20201,771,771,781,791,81,81,81,81,81,8
30.11.20201,81,811,821,831,841,841,841,841,841,84
31.10.20201,841,851,861,871,871,881,881,881,881,88
30.09.20201,881,891,891,91,911,911,911,911,911,91
31.08.20201,911,921,931,941,941,951,951,951,951,95
31.07.20201,941,951,961,971,981,981,981,981,981,98
30.06.20201,981,99222,012,012,012,012,012,01
31.05.20202,012,022,032,042,042,042,042,052,052,05
30.04.20202,042,052,062,062,072,072,072,072,082,08
31.03.20202,062,072,082,092,12,12,12,12,12,1
29.02.20202,082,092,12,112,122,122,122,122,122,12
31.01.20202,112,122,132,142,152,152,152,152,162,16
31.12.20192,152,162,162,172,182,182,182,192,192,19
30.11.20192,172,182,192,22,212,212,212,212,212,21
31.10.20192,22,212,222,232,232,242,242,242,242,24
30.09.20192,232,242,252,262,262,272,272,272,272,27
31.08.20192,262,272,282,292,32,32,32,32,32,3
31.07.20192,292,32,312,322,332,332,332,332,332,33
30.06.20192,322,332,342,352,352,362,362,362,362,36
31.05.20192,352,362,372,382,382,382,392,392,392,39
30.04.20192,372,382,392,42,42,42,42,412,412,41
31.03.20192,42,412,422,422,432,432,432,432,432,43
28.02.20192,432,442,442,452,462,462,462,462,462,46
31.01.20192,452,462,472,482,482,482,482,482,482,48
31.12.20182,482,492,52,512,512,512,512,512,512,51
30.11.20182,512,522,532,542,542,542,542,542,542,54
31.10.20182,552,562,572,572,582,582,582,582,572,57
30.09.20182,592,592,62,612,612,612,612,612,612,61
31.08.20182,622,632,642,642,652,652,652,642,642,64
31.07.20182,672,672,682,682,692,692,682,682,682,68
30.06.20182,72,712,712,722,722,722,722,722,712,71
31.05.20182,742,752,752,762,762,762,762,762,752,75
30.04.20182,782,792,792,82,82,82,792,792,792,79
31.03.20182,822,822,832,832,842,832,832,832,822,82
28.02.20182,862,862,872,872,882,872,872,872,862,86
31.01.20182,92,92,912,912,912,912,912,92,92,9
31.12.20172,942,942,952,952,952,952,942,942,942,93
30.11.20172,982,982,992,992,992,992,982,982,972,97
31.10.20173,023,023,023,023,023,023,013,0133
30.09.20173,053,053,053,053,053,053,043,033,033,02
31.08.20173,073,073,083,083,083,073,063,063,053,05
31.07.20173,13,13,13,13,13,13,093,083,083,07
30.06.20173,133,133,133,133,143,133,123,113,113,1
31.05.20173,173,173,173,173,173,163,153,143,143,13
30.04.20173,23,23,23,23,23,193,183,183,173,16
31.03.20173,243,243,243,243,243,233,223,213,23,2
28.02.20173,283,283,283,283,283,273,263,253,243,23
31.01.20173,323,323,323,323,323,33,33,293,283,27
31.12.20163,363,363,353,353,353,343,333,323,313,31
30.11.20163,43,43,43,393,393,383,373,363,353,34
31.10.20163,443,443,443,433,433,423,413,43,393,38
30.09.20163,493,483,483,483,483,473,453,443,433,43
31.08.20163,543,533,533,533,533,523,53,493,483,47
31.07.20163,593,593,583,583,583,573,553,543,533,52
30.06.20163,643,643,643,633,633,623,613,63,583,57
31.05.20163,73,73,693,693,693,673,663,653,643,63
30.04.20163,763,753,753,753,743,733,723,73,693,68
31.03.20163,813,813,813,83,83,783,773,763,753,74
29.02.20163,883,873,873,873,863,853,833,823,813,8
31.01.20163,943,933,933,923,923,93,893,883,863,85
31.12.201543,993,983,983,973,963,943,933,913,9
30.11.20154,054,044,034,034,0243,993,973,963,95
31.10.20154,14,094,094,084,074,054,044,024,014
30.09.20154,164,154,144,144,134,114,094,084,064,05
31.08.20154,214,24,194,194,184,164,144,134,114,1
31.07.20154,264,254,244,234,224,24,184,174,154,14
30.06.20154,34,294,284,274,274,254,234,214,24,18
31.05.20154,344,334,324,324,314,294,274,254,244,22
30.04.20154,394,384,374,374,364,344,324,34,294,27
31.03.20154,454,444,434,424,414,394,374,364,344,33
28.02.20154,514,54,494,484,474,454,434,424,44,39
31.01.20154,564,554,544,534,524,54,494,474,454,44
31.12.20144,614,64,594,584,584,564,544,524,54,49
30.11.20144,664,654,644,634,624,64,584,564,554,53
31.10.20144,74,694,684,674,664,644,624,64,594,57
30.09.20144,734,724,714,74,694,674,654,634,624,6
31.08.20144,774,764,754,744,734,74,694,674,654,63
31.07.20144,84,794,784,774,764,744,724,74,684,67
30.06.20144,834,824,814,84,794,764,744,734,714,69
31.05.20144,864,844,834,824,814,794,774,754,734,72
30.04.20144,884,864,854,844,834,814,794,774,754,74
31.03.20144,94,884,874,864,854,834,814,794,774,75
28.02.20144,914,94,894,874,864,844,824,84,794,77
31.01.20144,924,914,94,894,884,854,834,824,84,78
31.12.20134,944,924,914,94,894,874,854,834,814,79
30.11.20134,954,934,924,914,94,884,854,844,824,8
31.10.20134,954,944,934,914,94,884,864,844,834,81
30.09.20134,964,954,934,924,914,894,874,854,834,82
31.08.20134,974,964,944,934,924,94,884,864,844,83
31.07.20134,984,974,964,944,934,914,894,874,854,84
30.06.201354,984,974,964,954,934,914,894,874,85
31.05.20135,0154,994,984,974,944,924,94,894,87
30.04.20135,035,025,014,994,984,964,944,924,914,89
31.03.20135,055,045,035,0154,984,964,944,924,91
28.02.20135,075,055,045,035,0254,984,964,944,92
31.01.20135,085,065,055,045,035,014,994,974,954,93
31.12.20125,095,075,065,055,045,0254,984,964,94
30.11.20125,15,085,075,065,055,035,014,994,974,95
31.10.20125,115,095,085,075,065,045,0254,984,97
30.09.20125,125,115,095,085,075,055,035,014,994,98
31.08.20125,135,115,15,095,085,065,045,0254,99
31.07.20125,145,135,115,15,095,075,055,035,015
30.06.20125,155,145,135,125,115,085,065,045,035,01
31.05.20125,165,155,145,135,125,095,075,055,045,02
30.04.20125,185,165,155,145,135,115,095,075,065,04
31.03.20125,185,175,165,155,145,125,15,085,075,05
29.02.20125,195,185,175,165,155,135,115,15,085,06
31.01.20125,25,195,185,175,165,145,125,115,095,07
31.12.20115,25,195,185,185,175,155,135,115,15,08
30.11.20115,215,25,195,185,175,155,135,125,15,09
31.10.20115,215,25,195,185,175,155,145,125,15,09
30.09.20115,215,25,195,195,185,165,145,135,115,1
31.08.20115,215,25,25,195,185,165,155,135,125,1
31.07.20115,215,25,25,195,185,175,155,135,125,11
30.06.20115,225,215,25,25,195,185,165,145,135,12
31.05.20115,225,215,215,25,25,185,165,155,135,12
30.04.20115,235,225,225,215,215,195,175,165,145,13
31.03.20115,245,235,225,225,215,25,185,175,155,14
28.02.20115,245,235,235,235,225,25,195,185,165,15
31.01.20115,255,245,245,235,235,215,25,195,175,16
31.12.20105,255,255,245,245,245,225,215,25,185,17
30.11.20105,265,255,255,255,255,235,225,215,195,18
31.10.20105,275,275,265,265,265,245,235,225,215,2
30.09.20105,285,285,285,285,285,265,255,245,235,22
31.08.20105,35,35,35,35,295,285,275,265,255,24
31.07.20105,325,325,325,325,315,35,295,285,275,26
30.06.20105,335,335,335,335,335,325,315,35,295,28
31.05.20105,345,345,345,345,345,335,325,315,35,29
30.04.20105,355,355,355,355,355,345,335,325,315,3
31.03.20105,365,365,365,365,365,355,345,335,325,32
28.02.20105,365,375,375,375,375,365,355,345,335,33
31.01.20105,375,375,385,385,385,375,365,355,355,34
31.12.20095,385,385,385,385,395,385,375,365,355,35
30.11.20095,385,395,395,395,395,385,385,375,365,36
31.10.20095,395,45,45,45,45,45,395,385,375,37
30.09.20095,415,415,415,415,425,415,45,395,395,38
31.08.20095,415,415,425,425,425,415,415,45,395,39
31.07.20095,415,425,425,425,435,425,415,45,45,39
30.06.20095,425,425,435,435,435,435,425,415,45,4
31.05.20095,425,425,435,435,435,435,425,415,415,4
30.04.20095,425,425,435,435,435,435,425,415,415,4
31.03.20095,415,425,425,435,435,425,425,415,45,4
28.02.20095,45,415,415,425,425,425,415,45,45,39
31.01.20095,45,45,415,415,425,415,45,45,395,39
31.12.20085,395,395,45,45,415,45,45,395,395,38
31323334353637383940
31.01.20231,511,501,491,491,481,471,471,461,461,45
31.12.20221,511,501,491,481,481,471,471,461,451,45
30.11.20221,501,501,491,481,481,471,471,461,461,45
31.10.20221,511,501,491,491,481,471,471,461,461,45
30.09.20221,501,491,491,481,481,471,471,461,461,45
31.08.20221,501,491,491,481,481,471,471,461,461,45
31.07.20221,501,491,491,481,481,471,471,471,461,46
30.06.20221,501,501,491,491,481,481,471,471,471,46
31.05.20221,501,501,491,491,481,481,471,471,471,46
30.04.20221,501,491,491,491,481,481,471,471,471,46
31.03.20221,501,491,491,481,481,481,471,471,471,46
28.02.20221,501,491,491,491,481,481,481,471,471,47
31.01.20221,501,501,491,491,491,481,481,481,471,47
31.12.20211,511,511,51,51,51,491,491,491,491,48
30.11.20211,531,531,531,531,511,511,511,51,51,5
31.10.20211,551,541,541,541,531,531,531,521,521,52
30.09.20211,571,561,561,561,561,551,551,551,551,54
31.08.20211,591,581,581,581,581,571,571,571,571,56
31.07.20211,611,61,61,61,61,591,591,591,591,59
30.06.20211,631,631,631,631,621,621,621,621,611,61
31.05.20211,661,661,651,651,651,651,641,641,641,64
30.04.20211,681,681,681,671,671,671,671,671,661,66
31.03.20211,711,71,71,71,71,71,691,691,691,69
28.02.20211,741,731,731,731,731,721,721,721,721,72
31.01.20211,771,761,761,761,761,751,751,751,751,75
31.12.20201,81,81,791,791,791,791,791,781,781,78
30.11.20201,841,831,831,831,831,831,821,821,821,82
31.10.20201,871,871,871,871,871,861,861,861,861,86
30.09.20201,911,911,911,91,91,91,91,91,91,89
31.08.20201,941,941,941,941,941,941,931,931,931,93
31.07.20201,981,981,971,971,971,971,971,971,961,96
30.06.20202,012,012,012,012,0122222
31.05.20202,042,042,042,042,042,042,042,032,032,03
30.04.20202,072,072,072,072,072,072,072,062,062,06
31.03.20202,12,12,12,12,12,12,12,092,092,09
29.02.20202,122,122,122,122,122,122,122,122,112,11
31.01.20202,162,152,152,152,152,152,152,152,152,15
31.12.20192,192,192,192,182,182,182,182,182,182,18
30.11.20192,212,212,212,212,212,212,212,212,212,21
31.10.20192,242,242,242,242,242,242,242,242,242,24
30.09.20192,272,272,272,272,272,272,272,272,272,27
31.08.20192,32,32,32,32,32,32,32,32,32,3
31.07.20192,332,332,332,342,342,342,342,342,342,34
30.06.20192,362,362,362,362,362,362,362,372,372,37
31.05.20192,392,392,392,392,392,392,392,392,392,39
30.04.20192,412,412,412,412,412,412,412,412,412,41
31.03.20192,432,442,442,442,442,442,442,442,442,44
28.02.20192,462,462,462,462,462,462,462,472,472,47
31.01.20192,492,492,492,492,492,492,492,492,492,49
31.12.20182,512,512,512,512,512,522,522,522,522,52
30.11.20182,542,542,542,542,542,542,542,552,552,55
31.10.20182,582,582,582,582,582,582,582,582,582,58
30.09.20182,612,612,612,612,612,612,612,612,612,61
31.08.20182,642,642,642,652,652,652,652,652,652,65
31.07.20182,682,682,682,682,682,682,682,682,692,69
30.06.20182,712,712,722,722,722,722,722,722,722,72
31.05.20182,752,752,752,752,752,762,762,762,762,76
30.04.20182,792,792,792,792,792,792,792,792,792,79
31.03.20182,822,822,822,822,822,822,822,822,822,82
28.02.20182,862,862,862,862,862,862,862,862,862,86
31.01.20182,892,892,892,892,892,892,892,892,892,89
31.12.20172,932,932,932,932,932,932,932,932,932,92
30.11.20172,972,972,962,962,962,962,962,962,962,96
31.10.2017332,992,992,992,992,992,992,992,98
30.09.20173,023,023,023,023,013,013,013,013,013,01
31.08.20173,053,043,043,043,043,033,033,033,033,03
31.07.20173,073,063,063,063,063,063,053,053,053,05
30.06.20173,13,093,093,093,093,083,083,083,083,08
31.05.20173,133,123,123,123,123,113,113,113,113,1
30.04.20173,163,163,153,153,153,143,143,143,143,13
31.03.20173,193,193,193,183,183,183,173,173,173,17
28.02.20173,233,223,223,223,213,213,213,23,23,2
31.01.20173,273,263,263,253,253,243,243,243,243,23
31.12.20163,33,293,293,293,283,283,273,273,273,26
30.11.20163,343,333,333,323,323,323,313,313,33,3
31.10.20163,383,373,373,363,363,353,353,343,343,34
30.09.20163,423,413,413,43,43,393,393,383,383,38
31.08.20163,473,463,453,453,443,443,433,433,433,42
31.07.20163,523,513,53,53,493,493,483,483,473,47
30.06.20163,573,563,553,553,543,543,533,523,523,52
31.05.20163,623,613,613,63,593,593,583,583,573,57
30.04.20163,673,663,663,653,643,643,633,633,623,61
31.03.20163,733,723,713,73,73,693,683,683,673,67
29.02.20163,793,783,773,763,763,753,743,743,733,73
31.01.20163,843,833,823,813,813,83,793,793,783,77
31.12.20153,893,883,873,863,863,853,843,833,833,82
30.11.20153,943,933,923,913,93,893,883,883,873,86
31.10.20153,983,973,963,953,953,943,933,923,913,91
30.09.20154,044,034,024,0143,993,983,973,973,96
31.08.20154,094,084,074,064,054,044,034,024,014,01
31.07.20154,134,124,114,14,094,084,074,064,054,05
30.06.20154,174,164,154,144,134,124,114,14,094,09
31.05.20154,214,24,194,184,174,164,154,144,134,13
30.04.20154,264,254,244,234,224,214,24,194,184,17
31.03.20154,314,34,294,284,274,264,254,244,234,23
28.02.20154,374,364,354,344,334,324,314,34,294,28
31.01.20154,424,414,44,394,384,374,364,354,344,33
31.12.20144,474,464,454,444,434,424,414,44,394,38
30.11.20144,524,54,494,484,474,464,454,444,434,42
31.10.20144,564,544,534,524,514,494,484,484,474,46
30.09.20144,594,574,564,554,544,534,524,514,54,49
31.08.20144,624,614,594,584,574,564,554,544,534,52
31.07.20144,654,644,624,614,64,594,584,574,564,55
30.06.20144,684,664,654,644,624,614,64,594,584,57
31.05.20144,74,694,674,664,654,644,634,624,614,6
30.04.20144,724,714,694,684,674,664,654,644,634,62
31.03.20144,744,724,714,74,684,674,664,654,644,63
28.02.20144,754,744,724,714,74,694,684,674,664,65
31.01.20144,774,754,744,724,714,74,694,684,674,66
31.12.20134,784,764,754,744,724,714,74,694,684,67
30.11.20134,794,774,764,744,734,724,714,74,694,68
31.10.20134,794,784,764,754,744,724,714,74,694,68
30.09.20134,84,784,774,764,744,734,724,714,74,69
31.08.20134,814,794,784,774,754,744,734,724,714,7
31.07.20134,824,814,794,784,764,754,744,734,724,71
30.06.20134,844,824,814,794,784,774,764,744,734,72
31.05.20134,854,844,824,814,84,784,774,764,754,74
30.04.20134,874,864,844,834,814,84,794,784,774,76
31.03.20134,894,884,864,854,834,824,814,84,794,78
28.02.20134,914,894,874,864,854,834,824,814,84,79
31.01.20134,924,94,884,874,864,844,834,824,814,8
31.12.20124,934,914,894,884,874,854,844,834,824,81
30.11.20124,944,924,94,894,874,864,854,844,834,81
31.10.20124,954,934,914,94,894,874,864,854,844,83
30.09.20124,964,944,934,914,94,884,874,864,854,84
31.08.20124,974,954,934,924,94,894,884,874,854,84
31.07.20124,984,964,954,934,924,94,894,884,874,85
30.06.20124,994,974,964,944,934,914,94,894,884,87
31.05.201254,984,974,954,944,924,914,94,894,88
30.04.20125,0254,994,974,964,944,934,924,914,89
31.03.20125,035,0154,984,974,954,944,934,924,91
29.02.20125,045,035,0154,984,974,954,944,934,92
31.01.20125,055,045,025,014,994,984,974,954,944,93
31.12.20115,065,045,035,0154,994,974,964,954,94
30.11.20115,075,055,035,025,014,994,984,974,964,94
31.10.20115,075,055,045,025,014,994,984,974,964,95
30.09.20115,085,065,055,035,0254,994,984,974,96
31.08.20115,085,075,055,045,025,0154,984,974,96
31.07.20115,095,075,055,045,035,0154,994,984,97
30.06.20115,15,085,075,055,045,025,0154,994,98
31.05.20115,15,095,075,065,045,035,0254,994,98
30.04.20115,115,15,085,075,055,045,035,025,015
31.03.20115,135,115,095,085,075,055,045,035,025,01
28.02.20115,135,125,15,095,085,065,055,045,035,02
31.01.20115,155,135,125,15,095,085,075,065,055,04
31.12.20105,165,145,135,115,15,095,085,075,065,05
30.11.20105,175,155,145,135,115,15,095,085,075,06
31.10.20105,185,175,165,145,135,125,115,15,095,08
30.09.20105,25,195,185,175,155,145,135,125,115,1
31.08.20105,235,215,25,195,185,175,165,155,145,13
31.07.20105,255,235,225,215,25,195,185,175,165,15
30.06.20105,265,255,245,235,225,215,25,195,185,17
31.05.20105,285,265,255,245,235,225,215,25,195,19
30.04.20105,295,285,275,255,245,235,235,225,215,2
31.03.20105,35,295,285,275,265,255,245,235,225,22
28.02.20105,315,35,295,285,275,265,255,245,245,23
31.01.20105,335,315,35,295,285,275,275,265,255,24
31.12.20095,335,325,315,35,295,285,275,275,265,25
30.11.20095,345,335,325,315,35,295,285,285,275,26
31.10.20095,365,345,335,325,315,315,35,295,285,27
30.09.20095,375,365,355,345,335,325,315,35,35,29
31.08.20095,385,365,355,345,345,335,325,315,35,3
31.07.20095,385,375,365,355,345,335,325,325,315,3
30.06.20095,395,385,375,365,355,345,335,335,325,31
31.05.20095,395,385,375,365,355,345,345,335,325,31
30.04.20095,395,385,375,365,355,355,345,335,325,32
31.03.20095,395,385,375,365,355,345,345,335,325,32
28.02.20095,385,375,365,355,355,345,335,325,325,31
31.01.20095,385,375,365,355,355,345,335,325,325,31
31.12.20085,375,375,365,355,345,335,335,325,325,31
41424344454647484950
31.01.20231,441,431,431,421,411,401,401,391,381,38
31.12.20221,441,431,421,421,411,401,401,391,381,38
30.11.20221,441,431,431,421,411,411,401,391,391,38
31.10.20221,451,441,431,421,421,411,401,401,391,39
30.09.20221,451,441,431,421,421,411,401,401,391,39
31.08.20221,451,441,431,431,421,411,411,401,401,39
31.07.20221,451,441,441,431,421,421,411,411,401,40
30.06.20221,461,451,441,441,431,421,421,411,411,40
31.05.20221,461,451,441,441,431,431,421,421,411,41
30.04.20221,461,451,441,441,431,431,421,411,411,41
31.03.20221,461,451,441,441,431,431,421,421,411,41
28.02.20221,461,451,451,441,431,431,421,421,411,41
31.01.20221,471,461,451,451,441,441,431,431,421,42
31.12.20211,481,471,461,461,451,451,441,441,431,43
30.11.20211,491,491,481,471,471,461,461,451,451,44
31.10.20211,511,511,51,491,491,481,481,471,471,47
30.09.20211,541,531,521,521,511,511,51,51,491,49
31.08.20211,561,551,551,541,541,531,531,521,521,51
31.07.20211,581,571,571,561,561,551,551,541,541,53
30.06.20211,611,61,591,591,581,581,571,571,571,56
31.05.20211,631,621,621,611,611,61,61,61,591,59
30.04.20211,661,651,641,641,631,631,621,621,621,61
31.03.20211,681,681,671,671,661,661,651,651,641,64
28.02.20211,711,71,71,691,691,681,681,681,671,67
31.01.20211,741,741,731,721,721,721,711,711,71,7
31.12.20201,771,771,761,761,751,751,751,741,741,73
30.11.20201,811,811,81,81,791,791,791,781,781,77
31.10.20201,851,851,841,841,831,831,821,821,821,81
30.09.20201,891,881,881,871,871,871,861,861,851,85
31.08.20201,921,921,911,911,911,91,91,891,891,89
31.07.20201,961,951,951,941,941,941,931,931,931,92
30.06.20201,991,991,981,981,981,971,971,971,961,96
31.05.20202,032,022,022,012,012,012221,99
30.04.20202,062,052,052,052,042,042,042,032,032,03
31.03.20202,092,082,082,082,072,072,072,072,062,06
29.02.20202,112,112,12,12,12,092,092,092,092,08
31.01.20202,142,142,142,142,132,132,132,122,122,12
31.12.20192,182,172,172,172,172,162,162,162,162,15
30.11.20192,212,22,22,22,192,192,192,192,192,18
31.10.20192,242,232,232,232,232,222,222,222,222,22
30.09.20192,272,262,262,262,262,262,252,252,252,25
31.08.20192,32,32,32,292,292,292,292,292,292,29
31.07.20192,332,332,332,332,332,332,322,322,322,32
30.06.20192,362,362,362,362,362,362,362,352,352,35
31.05.20192,392,392,392,392,392,392,382,382,382,38
30.04.20192,412,412,412,412,412,412,42,42,42,4
31.03.20192,442,442,442,442,432,432,432,432,432,43
28.02.20192,472,462,462,462,462,462,462,462,462,46
31.01.20192,492,492,492,492,492,482,482,482,482,48
31.12.20182,522,512,512,512,512,512,512,512,512,51
30.11.20182,542,542,542,542,542,542,542,542,542,54
31.10.20182,582,582,582,582,582,572,572,572,572,57
30.09.20182,612,612,612,612,612,612,612,612,612,6
31.08.20182,652,652,652,642,642,642,642,642,642,64
31.07.20182,682,682,682,682,682,682,682,682,682,68
30.06.20182,722,722,722,722,712,712,712,712,712,71
31.05.20182,762,762,752,752,752,752,752,752,752,75
30.04.20182,792,792,792,792,792,792,782,782,782,78
31.03.20182,822,822,822,822,822,822,822,822,822,82
28.02.20182,862,862,852,852,852,852,852,852,852,85
31.01.20182,892,892,892,892,892,882,882,882,882,88
31.12.20172,922,922,922,922,922,922,922,922,922,92
30.11.20172,962,952,952,952,952,952,952,952,952,95
31.10.20172,982,982,982,982,982,982,982,982,982,98
30.09.20173,01333333333
31.08.20173,033,033,023,023,023,023,023,023,023,02
31.07.20173,053,053,053,043,043,043,043,043,043,04
30.06.20173,083,073,073,073,073,073,073,073,073,07
31.05.20173,13,13,13,13,13,13,13,13,13,1
30.04.20173,133,133,133,133,133,133,133,133,133,13
31.03.20173,163,163,163,163,163,163,163,163,163,16
28.02.20173,23,23,193,193,193,193,193,193,193,19
31.01.20173,233,233,233,233,233,233,233,223,223,22
31.12.20163,263,263,263,263,263,263,263,263,253,25
30.11.20163,33,33,33,33,293,293,293,293,293,29
31.10.20163,333,333,333,333,333,333,333,333,323,32
30.09.20163,373,373,373,373,373,373,373,373,363,36
31.08.20163,423,423,423,423,413,413,413,413,413,41
31.07.20163,473,463,463,463,463,463,463,463,463,45
30.06.20163,513,513,513,513,513,513,53,53,53,5
31.05.20163,563,563,563,563,563,563,553,553,553,55
30.04.20163,613,613,613,613,613,63,63,63,63,6
31.03.20163,663,663,663,663,663,663,653,653,653,65
29.02.20163,723,723,723,723,723,713,713,713,713,71
31.01.20163,773,773,773,773,763,763,763,763,763,76
31.12.20153,823,823,813,813,813,813,813,83,83,8
30.11.20153,863,863,863,853,853,853,853,853,843,84
31.10.20153,93,93,93,93,93,893,893,893,893,89
30.09.20153,963,953,953,953,953,943,943,943,943,94
31.08.201544443,993,993,993,993,993,98
31.07.20154,044,044,044,034,034,034,034,034,024,02
30.06.20154,084,084,084,084,074,074,074,074,064,06
31.05.20154,124,124,124,114,114,114,14,14,14,1
30.04.20154,174,174,164,164,164,154,154,154,154,15
31.03.20154,224,224,224,214,214,214,24,24,24,2
28.02.20154,284,284,274,274,274,264,264,264,264,25
31.01.20154,334,324,324,324,314,314,314,314,34,3
31.12.20144,384,374,374,374,364,364,364,354,354,35
30.11.20144,424,414,414,44,44,44,44,394,394,39
31.10.20144,454,454,454,444,444,444,434,434,434,42
30.09.20144,484,484,484,474,474,474,464,464,464,45
31.08.20144,514,514,514,54,54,494,494,494,494,48
31.07.20144,544,544,544,534,534,524,524,524,514,51
30.06.20144,574,564,564,564,554,554,544,544,544,53
31.05.20144,594,594,584,584,574,574,574,564,564,56
30.04.20144,614,614,64,64,594,594,584,584,584,57
31.03.20144,634,624,624,614,614,64,64,64,594,59
28.02.20144,644,644,634,634,624,624,614,614,614,6
31.01.20144,654,654,644,644,634,634,624,624,624,61
31.12.20134,664,664,654,654,644,644,634,634,634,62
30.11.20134,674,664,664,654,654,644,644,644,634,63
31.10.20134,684,674,664,664,654,654,654,644,644,63
30.09.20134,684,684,674,674,664,664,654,654,644,64
31.08.20134,694,684,684,674,674,664,664,654,654,64
31.07.20134,74,74,694,684,684,674,674,664,664,65
30.06.20134,724,714,74,74,694,694,684,684,674,67
31.05.20134,734,734,724,714,714,74,74,694,694,68
30.04.20134,754,744,744,734,724,724,714,714,74,7
31.03.20134,774,764,754,754,744,734,734,724,724,71
28.02.20134,784,774,774,764,754,754,744,744,734,73
31.01.20134,794,784,774,774,764,754,754,744,744,73
31.12.20124,84,794,784,784,774,764,764,754,744,74
30.11.20124,814,84,794,784,784,774,764,764,754,75
31.10.20124,824,814,84,794,794,784,774,774,764,75
30.09.20124,834,824,814,84,84,794,784,784,774,76
31.08.20124,834,834,824,814,84,794,794,784,774,77
31.07.20124,844,844,834,824,814,84,84,794,784,78
30.06.20124,864,854,844,834,824,824,814,84,794,79
31.05.20124,874,864,854,844,834,824,824,814,84,8
30.04.20124,884,884,874,864,854,844,844,834,824,81
31.03.20124,94,894,884,874,864,854,854,844,834,83
29.02.20124,914,94,894,884,874,874,864,854,844,84
31.01.20124,924,914,94,894,894,884,874,864,864,85
31.12.20114,934,924,914,94,894,894,884,874,864,86
30.11.20114,934,934,924,914,94,894,884,884,874,86
31.10.20114,944,934,924,914,94,894,894,884,874,87
30.09.20114,954,944,934,924,914,94,894,894,884,87
31.08.20114,954,944,934,924,924,914,94,894,884,88
31.07.20114,964,954,944,934,924,914,94,94,894,88
30.06.20114,974,964,954,944,934,924,914,914,94,89
31.05.20114,974,964,954,944,944,934,924,914,94,9
30.04.20114,994,984,974,964,954,944,934,934,924,91
31.03.201154,994,984,974,964,964,954,944,934,93
28.02.20115,0154,994,984,984,974,964,954,944,94
31.01.20115,035,025,0154,994,984,974,974,964,95
31.12.20105,045,035,025,01554,994,984,974,97
30.11.20105,055,045,035,035,025,0154,994,994,98
31.10.20105,075,065,055,045,045,035,025,015,015
30.09.20105,095,085,085,075,065,055,045,045,035,02
31.08.20105,125,115,15,095,085,085,075,065,055,05
31.07.20105,145,135,125,125,115,15,095,095,085,07
30.06.20105,165,155,145,135,135,125,115,15,15,09
31.05.20105,185,175,165,155,145,135,135,125,115,11
30.04.20105,195,185,175,165,165,155,145,135,135,12
31.03.20105,215,25,195,185,175,165,165,155,145,13
28.02.20105,225,215,25,195,185,185,175,165,155,15
31.01.20105,235,225,215,25,25,195,185,175,175,16
31.12.20095,245,235,225,215,25,25,195,185,175,17
30.11.20095,255,245,235,225,215,215,25,195,185,18
31.10.20095,265,255,255,245,235,225,215,25,25,19
30.09.20095,285,275,265,255,245,235,235,225,215,2
31.08.20095,295,285,275,265,255,245,235,235,225,21
31.07.20095,295,285,275,265,265,255,245,235,225,22
30.06.20095,35,295,285,275,275,265,255,245,235,23
31.05.20095,35,295,295,285,275,265,255,245,245,23
30.04.20095,315,35,295,285,275,265,265,255,245,23
31.03.20095,315,35,295,285,275,265,255,255,245,23
28.02.20095,35,295,285,275,265,265,255,245,235,23
31.01.20095,35,295,285,275,275,265,255,245,245,23
31.12.20085,35,295,285,275,265,265,255,245,235,23

Hinweise: Wir sind stets bemüht, die Informationen auf die­ser Internetseite zeit­nah aktu­ell zu hal­ten. Die auf die­ser Seite ver­öf­fent­lich­ten Abzinsungszinssätze wer­den aus den Veröffentlichungen der Deutschen Bundesbank über­nom­men. Wir über­neh­men kei­ne Gewähr für deren Richtigkeit, Vollständigkeit oder Rechtzeitigkeit.

Weiterführende Links: Handelsgesetzbuch, § 253 HGB; Rückstellungsabzinsungsverordnung; Deutsche Bundesbank

Prognose

Prognose Stichtag7- Jahres-Durchschnitt10-Jahres-Durchschnitt
31.12.20231,701,79
31.12.20241,911,86
31.12.20252,132,00
Call Now Button