At a Glance
- Calculation of the risk-bearing funding ratio of your pension fund
Calculation of Risk-Bearing Funding Ratio
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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 2021 onwards, the technical principles of BVG 2020 (generation tables with Menthonnex model) are used (previously: BVG 2015, 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).