- Under Point 3.1 the sum of the entitlements of all active insured persons (cover or savings capital) must be shown (not the vested benefits effectively paid out during an assessment year).
- In the event of a change of the benefit scheme at the end of the ac-counting year, the leaving benefits for that year must still be declared to the old scheme even if the credit balances have already been transferred to the new scheme before 31.12
- Persons who voluntarily continue their insurance after leaving the compulsory insurance scheme based on Art. 47a LOB, must must include their savings credit balances until retirement in Part B under point 3.1.
- The pension credit balance under the LOB shadow calculation for active insured persons must be entered at Point 3.2. This point corresponds to the figure to be stated under heading B41 of the Pension Fund Statistics of the Federal Office of Statistics.
- Point 3.3 shows all types of pension benefits (old age, death, disability and early retirement) including cost of living adjustment. Pension benefits which are paid by a insurance company also give rise to contributions. Should the contributions already be stated via the insurer’s scheme, this must be noted with an indication of the scheme and contract number.
- The degree of cover must be entered under point 3.4 and the technical interest rate under point 3.5. Both of these values must also be indicated in the notes accompanying the annual account statement of every occupational benefit scheme (degree of cover: Point 5.9; technical interest rate: Point 5.6). For the degree of cover within the meaning of Art. 44 BVV 2 the calculation formula is given in the annex to Ordinance BVV2. The technical interest rate (also known as the basic interest rate) is required for the actuarial calculation of the occupational benefit capital of the pensioners.
If there are no active insured persons within the benefit scheme the form must be completed by a note of affiliation to a group or cooperative scheme with simultaneous confirmation that no pension benefits are paid out via the scheme in the assessment year and that no capital is being kept on behalf of insured persons at the end of the assessment year.