Surplus participation of the insured

(1) Section 139(1) and (2), first and second sentences, and section 140(1), with the exception of section 140(1), second sentence, points 2 and 3, apply correspondingly to health insurance contracts providing for a profit-related premium refund to the insured.
(2) In health insurance conducted in the manner of life insurance, a deficiency endangering the interests of the insured also exists where no adequate allocation is made to the provision for profit-related premium refunds. This is to be assumed, in particular, insofar as surplus participation is not excluded by the nature of the business, where the allocation to the provision for profit-related premium refunds of a health insurance undertaking does not correspond to the allocation rate fixed by the statutory instrument under section 160, first sentence, point 6.
(3) The supervisory authority may require that a plan to ensure adequate allocations to the provision for profit-related premium refunds (allocation plan) be submitted to it, where the allocation to the provision does not meet the minimum requirements of the statutory instrument under section 160, first sentence, point 6.