Numbers and percentages

Here are some figures and percentages that may be useful for those who work with the book reserve method and ITP.
2019 2018 2017 2016 2015
General percentages
Financial expence 4,0% 4,0% 4,0% 4,0% 3,7%
Discount rate 3,84% 3,84% 3,84% 3,84% 3,84%
Paid-up policy indexation 2,32% 2,12% 0,59% 0% 0%
Pension supplement 2,32% 2,12% 0,59% 0% 0%
Operating cost ITP 2
- monthly provisions 0,6038% 0,5800% 0,5916% 0,5960%
- opening balance 0,0394% 0,0392% 0,0400% 0,0392%
Balance interest ITP 2 -0,50% -0,50% 0,00% -0,27%
Credit insurance
Premium 0,4% 0,4% 0,4% 0,4% 0,4%
Reduced premium 0,1% 0,1% 0,1% 0,1% 0,1%
Yield tax
Yield tax 0,075%* 0,0765% 0,075%* 0,087% 0,243%
Tax rate 15% 15% 15% 15% 15%
Payroll tax
Deduction percentage 0,408% 0,4335% 0,289% 0,493% 1,377%
Payroll tax 24,26% 24,26% 24,26% 24,26% 24,26%
Average government borrowing rate the year before 0,48%* 0,51% 0,34%* 0,58% 1,62%
Income base amount (iba)
1 iba 64,400 62,500 61,500 59,300 58,100
7,5 iba 483,000 468,750 461,250 444,750 435,750
10 iba 644,000 625,000 615,000 593,000 581,000
20 iba 1,288,000 1,250,000 1,230,000 1,186,000 1,162,000
30 iba 1,932,000 1,875,000 1,845,000 1,779,000 1,743,000
Price base amount (pba)
1 pba 46,500 45,500 44,800 44,300 44,500
7,5 pba 348,750 341,250 336,000 332,250 333,750
10 pba 465,000 455,000 448,000 443,000 445,000
20 pba 930,000 910,000 896,000 886,000 890,000
30 pba 1,395,000 1,365,000 1,344,000 1,329,000 1,335,000