Premium calculation in life insurance; equal treatment

(1) Premiums in life insurance must be calculated on the basis of appropriate actuarial assumptions and must be high enough for the life insurance undertaking to be able to meet all its obligations and, in particular, to establish adequate premium reserves for the individual contracts. In doing so, the financial position of the insurance undertaking may be taken into account, without permitting funds not derived from premium payments to be used systematically and on a lasting basis.
(2) Under equal conditions, premiums and benefits may be determined only according to equal principles.