Numbers and percentages

Here are some figures and percentages that may be useful for those who work with the book reserve method and ITP.
2023 2022 2021 2020 2019
General percentages
Financial expence 3,0% 3,0% 4,0% 4,0% 4,0%
Discount rate 2,85% 2,85% 3,84% 3,84% 3,84%
Paid-up policy indexation 10,84% 2,51% 0,39% 1,45% 2,32%
Pension supplement 10,84% 2,51% 0,39% 1,45% 2,32%
Operating cost ITP 2
- monthly provisions 0,6462% 0,6814% 0,6168% 0,5684%
- opening balance 0,0389% 0,0374% 0,0390% 0,0384%
Balance interest ITP 2 -0,13% 0,2% -0,50%
Credit insurance
0,225%
0,135%
0,045%
Yield tax
Yield tax 0,075%* 0,075%* 0,075%* 0,075%*
Tax rate 15% 15% 15% 15%
Payroll tax
Deduction percentage 0,136% 0%** 0,0255% 0,408%
Payroll tax 24,26% 24,26% 24,26% 24,26%
Average government borrowing rate the year before 0,16% -0,07%* 0,03%* 0,48%*
Income base amount (iba)
1 iba 74,300 71,000 68,200 66,800 64,400
7,5 iba 557,250 532,500 511,500 501,000 483,000
10 iba 743,000 710,000 682,000 668,000 644,000
20 iba 1,486,000 1,420,000 1,364,000 1,336,000 1,288,000
30 iba 2,229,000 2,130,000 2,046,000 2,004,000 1,932,000
Price base amount (pba)
1 pba 52,500 48,300 47,600 47,300 46,500
7,5 pba 393,750 362,250 357,000 354,750 348,750
10 pba 525,000 483,000 476,000 473,000 465,000
20 pba 1,050,000 966,000 952,000 946,000 930,000
30 pba 1,575,000 1,449,000 1,428,000 1,419,000 1,395,000