Calculation of risk-bearing funding ratio

At a glance

  • Calculation of the risk-bearing funding ratio of your pension fund

Calculation of risk-bearing funding ratio

Details according to the annual report as of
Pension capital of active insured persons m CHF
Pension capital of pensioners m CHF
Provision for increase in life expectancy of pensioners m CHF
Pension assets m CHF
Mortality table
Technical interest rate
 
Economic pension capital of pensioners
Risk-bearing funding ratio
 

 


Calculation factors

The market value of the pension capital for pensioners is determined by using a calculation factor. This is based on the cash flows of a representative pensioner portfolio and the biometric risks according to technical principles. For calculations from 31 December 2016 onwards, the technical principles of BVG 2015 (generation tables with Menthonnex model) are used (previously: BVG 2005, generation tables with Nolfi approach). The risk-based valuation of cash flows is based on the current (maturity-congruent) spot interest rates of Swiss federal bonds (source: SNB).