allea We are pleased to present our study of trends based on 239 Swiss companies’ reporting at 31 December 2025 here: 2026 Review of employee benefits accounting Some highlights of this edition: The average funding level under accounting standards improved from 92% to 96% over 2025, mainly due to higher discount rates (from 0.97% to 1.14% … Read more
Judgment 9C_462/2025 of 17 August 2026 This judgment concerns a woman who worked part-time and was insured with the Pension Fund of the City of Zurich. Following health problems, the federal Disability Insurance (DI) recognised a degree of disability of 58% for the gainful-employment component. Following the Di Trizio judgment of the European Court of … Read more
Judgment 5A_24/2024 A separation, regardless of its duration, is not equivalent to a petition for divorce. (Publication in the official collection of Federal Supreme Court decisions [ATF] planned) A (born in 1980), a Senegalese national, and B (born in 1985), a Swiss national, were married in Switzerland in 2011; they had no children. On July … Read more
Judgment 9C_430/2023 A French national born in 1964 settled in Switzerland as a Chief Financial Officer. He made several buy-ins, but the last one for CHF 250,000 was rejected by the pension fund because it exceeded the limit of 20% of the maximum insured salary, which amounted to CHF 860,040. Following the rejection of his … Read more
We are pleased to present our study of trends based on about 210 Swiss companies’ reporting at 31 December 2024 here: 2025 Review of employee benefits accounting Accounting for employee benefit plans under IAS 19, ASC 715 and IPSAS 39 remains a hot topic in Switzerland. Difficulties in applying Defined Benefit accounting methodology to hybrid … Read more
We are pleased to present our study of trends based on about 200 Swiss companies’ reporting at 31 December 2022 here: 2023 Review of employee benefits accounting Accounting for employee benefit plans under IAS 19, ASC 715 and IPSAS 39 remains a hot topic in Switzerland. Difficulties in applying Defined Benefit accounting methodology to hybrid … Read more
European Actuarial Academy – EAA Pension Days 2023 – 9 October 2023 – Detailed Progam and registration The supreme body of the pension fund (board of trustees) is responsible for the overall management of the pension fund. The non-transferable and inalienable duties of the supreme body include the following tasks among others: the setting of … Read more
We’ve implemented the nested stochastic modelling approach for liability modelling and then extended this approach to forecasting international accounting results based on a 3-factors affine term structure stochastic model for discount rates. We presented these at the Paris International Actuarial Conference (Program), which took place online. AFIR: Threshold portfolio return corresponds to the minimum portfolio return … Read more
Added value of implementing risk sharing thanks to its positive impact on IFRS key figures The use of risk-sharing assumptions for the measurement of pension obligations in the IFRS financial statements allows the regulatory requirements of Swiss pension plans to be reflected more realistically with regard to the employer\’s share of the total funding of … Read more
Actuarially advanced and market-based forecasting method This article was published in Expert Focus Fluctuations in the liability in the IFRS financial statements are recognized either in the income statement or in other comprehensive income, depending on the cause. Forecasts of this variability of the obligation could be made realistically and in line with market conditions … Read more
La réforme de la loi sur les prestations complémentaires aura des conséquences sur la LPP. Dès le 01.01.2021, un assuré de plus de 58 ans qui perd son emploi pourra rester dans sa caisse de pensions en payant soit les cotisations pour risques et frais, soit toutes les cotisations, y compris pour l’épargne. Il pourra … Read more
