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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } Grundsatz der Bilanzierung in geschlossener Kasse

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Term, Validated Entry

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Prinzip, nach dem eine Vorsorgeeinrichtung zur Sicherung des finanziellen Gleichgewichts nur den vorhandenen Bestand an Versicherten und Rentenbezügern berücksichtigen darf, soweit sie die Risikodeckung selbst übernimmt.

SELECT ?property ?value WHERE { BIND (?? AS ?s) ?s ?property ?value . FILTER (isLiteral(?value)) } LIMIT 1000

Attributes

Name
Grundsatz der Bilanzierung in geschlossener Kasse
Name
principle of balanced accounts within a closed group
Name
principe du bilan en caisse fermée
Name
principio del bilancio in cassa chiusa
Description
Prinzip, nach dem eine Vorsorgeeinrichtung zur Sicherung des finanziellen Gleichgewichts nur den vorhandenen Bestand an Versicherten und Rentenbezügern berücksichtigen darf, soweit sie die Risikodeckung selbst übernimmt.
Description
Principle according to which an occupational benefits scheme may consider only the current number of active participants and pensioners in order to safeguard financial equilibrium provided it is covering the risks itself.
Description
Principe selon lequel une institution de prévoyance qui assume elle-même la couverture des risques ne peut se fonder, pour garantir l'équilibre financier, que sur l'effectif du moment des assurés et des rentiers.
Description
Principio secondo il quale un istituto di previdenza, nella misura in cui assume esso stesso la copertura dei rischi, può tener conto, ai fini della sicurezza dell'equilibrio finanziario, soltanto dell'esistente effettivo di assicurati e di beneficiari di rendite.
dateModified
2017-07-31T09:10:47.3670000Z
Identifier
46290
URL
https://www.termdat.bk.admin.ch/entry/46290
citation
BG Berufliche Alters-, Hinterlassenen- und Invalidenvorsorge, Art. 69 Abs. 1 (aufgehoben, SR 831.40, Stand 2008-01)
citation
Swiss Federal Law on Occupational Retirement, Survivor's and Disability Pension Plans, 69 para. 1 (repealed, transl. PRASA Hewitt, 2001)
citation
LF Prévoyance professionnelle vieillesse, survivants et invalidité, art. 69 al. 1 (abrogé, RS 831.40, état 2008-01)
citation
LF Previdenza professionale per la vecchiaia, i superstiti e l'invalidità, art. 69 cpv. 1 (abrogato, RS 831.40, stato 2008-01)
position
1
Term Note
USG: altes Recht; EXP: öffentlich-rechtliche Vorsorgeeinrichtungen können mit Ermächtigung der Aufsichtsbehörde von diesem Grundsatz abweichen
Term Note
USG: previous law; EXP: the supervisory authority may exempt public sector occupational benefits schemes from compliance with this principle
Term Note
USG: ancien droit; EXP: l'autorité de surveillance peut autoriser les institutions de prévoyance de droit public à déroger à ce principe
Term Note
USG: diritto previgente; EXP: l'autorità di vigilanza può autorizzare gli istituti di previdenza delle corporazioni di diritto pubblico a derogare a tale principio
termNoteCitation
(EXP) BG Berufliche Alters-, Hinterlassenen- und Invalidenvorsorge, Art. 69 Abs. 2 (aufgehoben, SR 831.40, Stand 2008-01)
termNoteCitation
(EXP) Swiss Federal Law on Occupational Retirement, Survivor's and Disability Pension Plans, 69 para. 2 (repealed, transl. PRASA Hewitt, 2001)
termNoteCitation
(EXP) LF Prévoyance professionnelle vieillesse, survivants et invalidité, art. 69 al. 2 (abrogé, RS 831.40, état 2008-01)
termNoteCitation
(EXP) LF Previdenza professionale per la vecchiaia, i superstiti e l'invalidità, art. 69 cpv. 2 (abrogato, RS 831.40, stato 2008-01)
descriptionCitation
nach BG Berufliche Alters-, Hinterlassenen- und Invalidenvorsorge, Art. 69 Abs. 1 (aufgehoben, SR 831.40, Stand 2008-01)
descriptionCitation
SwissLife, Language Services, 2006 after Swiss Federal Law on Occupational Retirement, Survivor's and Disability Pension Plans, 69 para. 1 (repealed, transl. PRASA Hewitt, 2001)
descriptionCitation
d'après LF Prévoyance professionnelle vieillesse, survivants et invalidité, art. 69 al. 1 (abrogé, RS 831.40, état 2008-01)
descriptionCitation
secondo LF Previdenza professionale per la vecchiaia, i superstiti e l'invalidità, art. 69 cpv. 1 (abrogato, RS 831.40, stato 2008-01)
SELECT ?property ?object WHERE { BIND (?? AS ?s) ?s ?property ?object . FILTER (isIRI(?object)) FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Outgoing Relationships

property object
seeAlso actuarial underfunding
inDefinedTermSet Terminology of the Legislation on Occupational Pension Funds
inDefinedTermSet Swiss Federal Administration
has part principle of balanced accounts in a closed fund
Reliability code Checked by specialist
termDomain FINANCE
termDomain SOCIETY
termDomain INSURANCE
termDomain Social insurance
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Incoming Relationships

property subject
seeAlso actuarial underfunding
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