Completion of the pension and technical bases for business pension funds

In accordance with Article 13 (1), 2, section 21, no. 1 and 2 and Section 71 (3). 5 in the Law on the supervision of company pension funds, cf. Law Order no. 1561 of 19. In December 2007 :

Scope of application

§ 1. This notice shall apply to pension funds, registered in Denmark, authorised to operate in accordance with section 10 in the law on the supervision of company pension funds. The notice shall also apply to pension funds in countries outside the European Union and which the Community has not entered into in agreement with the financial area authorised to operate in accordance with the law of Article 10.

Contents and shape

§ 2. Notification of the technical bases of the pension provision and so on and any amendments thereto shall be carried out by using it for the purpose of the Financial Regulation to be drawn up, referred to as the ' Rectification of the technical basis on the basis of the technical basis. `

Paragraph 2. The notification shall :

1) reflect the pensions which the pension fund intends to use, including the description of any guarantees,

2) have such a clear and precise form that it can no further form the basis of a cynical actuan auditing calculations, and

3) in its entirety, it is appropriate to provide a complete picture of the pension pension activities relating to pensions.

Paragraph 3. It must be clearly indicated / marked in the notification, which changes have been made in relation to previous reports of the technical base and so on.

Paragraph 4. The notification must contain a mathematical description and review of the reported circumstances.

Paragraph 5. The notification must also include a statement of the legal and economic consequences of the individual Member and other pension entitlements after the pension agreement. The deposition must, as a minimum, comply with the requirements of section 3 (3). 1-3.

Paragraph 6. The notification must include a statement of the legal, economic and actuarial consequences for the pension fund. The deposition must, as a minimum, comply with the requirements of section 3 (3). 4.

Paragraph 7. Before the end of June, the pension fund, before the end of June, before the end of June, the Pension Fund shall submit a collating of the total applicable reported technical bases in the case of the pension funds and so on to the Financial supervision. The technical basis and so on shall include all reports of the technical base and so on under Article 13 (3). 1, on the supervision of company pension funds, has been submitted to the Finance SEC before the end of the previous year. The technical basis and so on shall not contain previously notified rules and rates which are no longer applicable at the end of the previous year. The form of the Financial supervision drawn up by the Financial Authority (s) referred to as ' Comwriting of the technical background and so on shall be used.

Paragraph 8. If it's in paragraph 3. The technical bases referred to in paragraph 5 (7) shall contain parts which, in accordance with section 5 (2), shall contain the following items 2, not publicly available, the pension fund may choose to submit an additional copy of the composite technical basis and so on to the Financial supervision where these parts are excluded. In such cases, it shall be clearly stated in the composite technical bases and so on which of the basic layers and so on containing parts which, in accordance with section 5 (5), shall be specified. 2 is not publicly available.

§ 3. For notifications after paragraph 13 (1), 1, no. 1-5, on the supervision of company pension funds, the pension fund must state that the notified rules are reassuring and fair to the individual Member and the other pension entitlements after the pension agreement.

Paragraph 2. For the notification of interest-, cost and risk rates in accordance with section 13 (3). 1, no. 2 and no. 3, in the law on the supervision of company pension funds, the account shall be set out in accordance with paragraph 1. 1 shall be accompanied by evidence based on the actual return of the pension provision of investments, actual cost and actual damage to which the pension is incurred.

Paragraph 3. For the notification of interest, cost or risk rates in accordance with section 13 (3). 1, no. 3, in the law on the supervision of company pension funds, the pension fund shall indicate the expected or actual rate of interest-cost or risk-based, and account for the consequences for collective bonus potential and own funds.

Paragraph 4. In notification of the basis for the calculation of pension provision, cf. Section 13 (1). 1, no. 6, in the case of the supervision of company pension funds, the pension fund must account for the fact that the basis does not lead to lower pension provision for individual members than a basis on which the best estimations are best estimations of the basic layer ; elements.

Paragraph 5. The Pension Fund shall, before the end of the year, submit notification of the mortality rate applicable to the calculation of the mortality rate used to be determined in accordance with a year of life analysis carried out in accordance with the conditions laid down in the year, The financial system's latest published guidelines for the preparation of lifestyle analysis and the latest published benchmark for living conditions. A pension fund with fewer than 250 members may submit the notification of the given mortality rate from the financial system ' s benchmark as a basis for living conditions without making the term life analysis mentioned.

Paragraph 6. In notification of the one in paragraph 1. The rate of mortality referred to in paragraph 5 shall explain the mortality rate referred to in paragraph 1. 5 mentioned standard of life analysis corresponding to the latest published guidelines for the reporting of life analysis, unless the pension fund in accordance with paragraph 1 is carried out. FIVE, TWO. period, not a life-span analysis.

Public Availability

§ 4. The notification is publicly available when it is registered in the Financial supervision, cf. However, sections 5 and 6. Enrollments received in the Financial supervision before 1. In November 2007, it is not recorded in the register and is not publicly available.

Paragraph 2. The one in section 2 (2). 7, mentioned composite technical bases etc. are available to the public, cf. however, paragraph 1 3.

Paragraph 3. If it's in section 2, paragraph 2. The technical bases referred to in paragraph 5 (7) shall contain parts which, in accordance with section 5 (2), are included in the above. 2 is not publicly available and if the pension fund as a result is in accordance with section 2 (2). 8, choose to submit an additional copy of the composite technical basis and so on to the Financial supervision, where these parts are omitted, it is only the latter ' s technical basis and so on which is public.

§ 5. Notwithstanding paragraph 2, paragraph 2 : 2, may the pension fund lead them to a notified pension calculations and methods which the pension fund considers to be a genuine innovation in relation to available knowledge in the area and in which the pension fund itself is confidential, in a separate supporting documents. The scheme of Finance referred to in Article 5 (1) of the Financial supervision referred to in Article 5 (5) of the Financial Authority shall be drawn up. 1 ` shall be used.

Paragraph 2. The SEC may decide that the entire annex or part of the Annex, referred to as ' Rededecision as referred to in Article 5 (5), may be decided upon. 1 ` shall not be made public, provided that it is specifically evaluated that it is a genuine innovation in relation to available knowledge in the field and that the pension fund may suffer significant economic damage at the time of its publication, or The publication would give other pensioners an unwarranted competitive advantage.

§ 6. The Pension Fund may be part of the parts of the Pension Fund in section 2 (2). 6, referred to as the pension fund estimates are not necessary to understand the essential elements of the pension scheme or are not required to carry out inspection calculations in a separate annex which is not public available, cf. however, paragraph 1 2. The scheme produced by the Finance Board referred to in Section 6 (6), referred to in Article 6 (2) of the Financial Authority (" Rededecision "). 1 ` shall be used. In addition, the pension fund may place the following in the ' Redeposition as provided for in section 6 (4). 1 " :

1) The one in section 3, paragraph 3. 6, mentioned the presentation of a life-span analysis.

2) Depreciation of the reported circumstances and previously reported against it in section 2 (2). TWO, TWO. period, mentioned.

3) Additional additional information for the Financial supervision.

Paragraph 2. The SEC may decide that the entire annex or parts of the Annex, referred to as " Rededecision in accordance with section 6 (4), may decide to make a decision ". 1 " shall be made public if the supervision is specifically evaluated in specific terms that, in particular, the relevant Annex, or in part, is necessary to understand the essential elements of the pension scheme or to be able to carry out inspection calculations.

§ 7. The SEC shall send copies of the notified notification to any person requesting this. The financial supervision may require the person concerned to specify the notification or notifications to which a copy of the person is requested.

Paragraph 2. If the Financial Control Board has not sent the one in paragraph 1. 1 mentioned copies to a person not later than 10 days after the person concerned has asked for the purpose of this, to inform the person concerned of the reasons for this purpose. The financial supervision must at the same time indicate when the person in question may expect to receive the copy.

Paragraph 3. The SEC is entitled to demand payment for copying and submission of the notifications introduced in the register with appendices to the relevant documents. The payments shall not exceed the payment given in the notice. 647 of 18. September 1986, on the payment of recipes and photocopies provided under the law of public opinion in the administration.

Authorisation, signature and submission

§ 8. The pension provision procedure for notification of the technical basis and so on and the amendments therein shall be indicated in the case of the pension funds authorised to sign the notification of the technical base and so on and the provisions of section 2 (2). 7 and 8 composite technical bases and so on.

Paragraph 2. Notification of the technical bases of the pension provision and so on and amendments thereto shall be sent to the Financial supervision in a single signed copy. The signed review, including the time limit. the corresponding actuarial declaration and any statements made pursuant to section 5 (5). Paragraph 1, or Section 6 (1). 1, either be submitted in paper or electronically to the Financial supervision.

Paragraph 3. The one in section 2 (2). The technical bases referred to above shall be sent electronically to the Financial supervision in a signed copy of the above technical basis and so on.

Actuardeclaration

§ 9. A notification after paragraph 2 shall be accompanied by a separate declaration from the liability of the pension funds relating to the reported circumstances. The declaration shall be submitted to the Financial supervision in a single signed copy. In his statement, the actuar must declare whether the actuarial agrees that the declared conditions are in accordance with section 17 (s). 1-3, on the oversight of corporate pension funds. The actuarial must also declare whether the actuarial agrees with the pension provision in accordance with section 3.

Paragraph 2. The scheme (s) referred to as ' Actuarial declaration ` shall be used by the Financial supervision to this drawn up.

Paragraph 3. The one in paragraph 1. 1 that declaration is not publicly available.

Company Basis

§ 10. A pension fund must ensure pensions by uniform rules for objectively delimited groups of members.

Drawing Base

§ 11. In the calculation basis (drawing-based basis), which a pension fund uses in determining pension contributions and benefits, the risk elements and the interest base shall be chosen with care, cf. however, § 15 -17. The interest shall also meet the conditions laid down in paragraph 1. 2-4.

Paragraph 2. The interest rate shall not exceed the maximum rate of interest for life assurance undertakings and transverse pension funds fixed by the Financial supervision, cf. announcement of the basic rate of life assurance business. If pensions are guaranteed to be guaranteed by a salary or price level or similar, the interest rate shall be reduced by a prudent estimate of the regularisation rate. Where it is justified in the nature of the pension provision, a number of such undertakings may be assumed to be prevaried before and after the established retirement time.

Paragraph 3. If the drawing-up of the creation of new pension commitments is changed, this will only affect future commitments and the regulation of the commitments already made. On the other hand, withdrawal compensation may be calculated on the basis or basis of the commitments made previously on the basis of the commitments made prior to the initial change.

Paragraph 4. Paragraph 2, 1. period, does not apply to current pension lore.

§ 12. Where administrative costs are borne by the pension fund, in section 11, the drawing-based character of the drawing-based basis shall contain rules to cover such cover, including with prudent cost elements.

Paragraph 2. If the pension fund is holding administrative costs and these wholly or partly covered by the contributions paid, the net contribution shall be fixed to the contribution made by the contributions deduced from a cost allowance. In other cases, the net contribution shall be made to the contributions paid.

§ 13. The net contribution and benefits shall be fixed for each member, so as to ensure that the present value of the benefits equals the present value of the net contributions in the use of the drawing-based drawing on the basis of section 11-12. The same applies to any change to net contributions and benefits, including in the case of surplus distribution and transfer to early retirement or dormline membership.

§ 14. Pension contribution and services must be determined in one of the following ways :

1) Pension services have been set out in advance (for example, for a specific amount or a specific share of the pension salary) and a steady current contribution and / or non-determined one-time deposits shall be calculated (benefits-defined pension schemes), cf. However, section 27.

2) The contribution is made in advance (for example, for a specific share of pension and pension), and the pension benefits are calculated from (contributory pension schemes).

3) Contribution and all pension benefits other than old-age pension and any other benefits are fixed (for example, for a specific proportion of the pension salary) and the old-age pension and the other pension benefits referred to in part, contributory pension schemes).

Paragraph 2. In the performance-defined pension schemes, the size of the benefits may be regulated by rules laid down in the pension regulations, for example, after the Member's ancienity. In this case, the retirement age of normal age retirement age shall be used for the calculation of the fixed current contribution and / or the non-established one-time deposits.

Paragraph 3. In the contribution defined and in part, contributory pension schemes may amount to the size of the contribution in accordance with the rules laid down in the pension Regulation.

Paragraph 4. Pension contributions and pension benefits cannot be negative for any member.

The drawing-base for pension funds with benefits-defined pension schemes created from 1. November 2007, and pension funds with benefits-defined pension schemes created before 1. November 2007, and which have decided to apply this basis

§ 15. A retirement fund with benefits-defined pension schemes created from 1. In November 2007, instead of the drawing light of section 11-12, the drawing-base shall use a drawing-based framework for the determination of contributions and benefits where the risk elements and the cost elements must be at least based on the best of the calculation. estimates and where the interest rate is determined in accordance with paragraph 1. 2. The base layer must also include a security proposal, cf. paragraph 4.

Paragraph 2. Interest in the first paragraph of paragraph 1. 1 the drawing-up of the drawing-up shall not exceed a dilation rate, which has been laid down in accordance with the rules laid down in Annex 5 in the notice of financial reports for the company pension funds. Where, in the event of a pension, a guaranteed adjustment shall be guaranteed at a salary or price level, the interest rate shall be reduced by the amount of the regulation determined in accordance with the rules set out in Annex 6 in the notice of financial reports ; for business pension funds, cf. however, paragraph 1 3.

Paragraph 3. The Financial supervision may, by application, be able to have dispensers from the requirement in 2. Act. in paragraph 1. 2, that the adjustment rate shall be made in accordance with the rules set out in Annex 6 in the notice of financial reports for company pension funds, if the SEC assesses that by another notice, there is the same level of assurance that the contribution is based on a reassuring foundation.

Paragraph 4. The one in paragraph 1. 1 the above shall be at least equal to the estimated addendum in which pension funds are to be expected to be charged to an acquiring of the state of the cashier ' s pension schemes so that this will take on the risk of fluctuations in the size of : payment times for the guaranteed benefits. In order to take account of the risk and uncertainty of the payment flows, the pension fund may lodge a notification and apply a standard deduction of 5% in the rate of the discount.

§ 16. The drawing-up of section 15 shall include provisions relating to the revenues of the pension provision corresponding to the provisions of the statutes and the pension regulations. Each member's earned pension lore shall be the sum of the amount of the pension lore of the Member States at any time (the calculation date

1) Member of the Member States ' pension commitments for inclusion in the pension fund ; and

2) a share of the difference between the pension commitments of the Member in the case of the retirement age and the Member ' s pension folklore at the inclusion in the pension fund. The proportion shall be at least equal to the relationship between the time from the inclusion in the pension fund up to the calculation time and the time from the recording in the case until normal retirement age (linear earning).

Paragraph 2. For each Member, the contribution shall be at least the part of the growth in the pension provision, which is not covered by the prefixed interest rate premium, the pre-fixed regulation and administration. This calculation shall be used in the calculation in accordance with section 15 laid down.

§ 17. A retirement fund with benefits-defined pension schemes created before 1. In November 2007, it may decide to use it in section 15-16 that is mentioned in section 15-16 for the fixing of benefits and contributions, rather than in section 11-12 of the drawing-up basis. To the extent that the amendment of the drawing base is also the subject of alteration to the statutes of pension funds or pension regulations, the amendment shall be adopted in accordance with section 35 of the Act on the supervision of company pension funds.

Conversion of dispositions

§ 18. If a pension fund offers a disposable sum, the pension regulations may grant access to, instead of being paid in cash, they may be used for the increase of ongoing life-related benefits to the beneficiary in accordance with the provisions of the pension scheme ; With § 13.

Preempt pension, etc.

§ 19. The Pension Regulation may grant access to members being entitled to a greater early retirement or retirement pension than the one where Article 13 is applied.

Paragraph 2. The Pension Regulation may provide access to the establishment in which the pension fund is linked, in a case of individual cases, to offer a member a greater early retirement than the one to which the Clause of Article 13 leads. In such cases, the establishment shall pay a one-time deposit corresponding to the present value of the increase in the pension allowance calculated on the drawing-based basis in section 11-12.

Calculation and distribution of profits

20. For profit, the financial period ' s pension provision is understood, cf. notification of financial reports for the company pension funds, regulated for the posts referred to in paragraph 1. Two and three.

Paragraph 2. The pension provision of the financial period shall be adjusted for the following items, cf. notification of financial reports for business pension funds :

1) Retirement tax.

2) Signed bonus.

3) Changes in collectively bonuous potential.

Paragraph 3. The proceeds of paragraph 1. 1 and 2 shall also be adjusted for the following items which, pursuant to section 69 of the publication of financial reports for the company pension funds, are calculated directly on the own funds :

1) Increments in a domicienda omite re-estimated value and reversing of such increases.

2) Exchange rate differences resulting from the conversion of transactions and balance-sheet items, including goodwill, in a unit with a functional currency which differs from the presentation currency.

3) Changes to the value of the security instruments that depart fluctuations in the size of future payment flows.

4) Change in the value of the security instruments that will cover the exchange rate risk of an investment in a foreign entity.

5) The effect of changes in the method of introduction, the basis for the measurement or presentation currency and effect of the correctings of major errors in previous annual reports.

Paragraph 4. Regulation of the surplus pursuant to paragraph 1. 3 shall be carried out at the time when the entries are taken into account on own funds, and at the following time when they shall be included in the profit and loss account.

§ 21. Calculation of the proportion of the proceeds, in accordance with paragraph 20, which falls to the member state of retirement, shall, except in the case of benefits defined, reflect the manner in which the surplus formation has been made. This proportion of the proceeds must be used to increase the pension provisions.

Paragraph 2. The allocation between the membership of the pension pension shall reflect the contribution of the surplus formation, unless otherwise provided by the statutes and the pension regulations.

Paragraph 3. In the contribution ' s contribution pension schemes, pensions shall be increased equal to the pension schemes referred to in paragraph 1. 1 mentioned the increase in the pension provision. The increase in pension services shall be calculated on the drawing-based basis in section 11-12. Unless otherwise provided for in the notified rules for the distribution of profits, the pension benefits are increased proportionately.

Paragraph 4. For non-retired members in semi-contributory pension schemes, they shall be increased in section 14 (4). 1, no. The provisions of the third paragraph, not in advance, shall be as provided for in paragraph 1. 1 mentioned the increase in the pension provision. The increase in the abode mentioned pension benefits shall be calculated on the drawing-based basis in section 11 to 12. Unless otherwise provided for in the notified rules for the distribution of profits, the pension benefits are increased proportionately.

Payment to sponsorship and reduction of contributions

§ 22. In pension funds with benefits-defined pension schemes, the cumulative surplus can be used for the payment of funds to the sponsorship, cf. paragraph 2. A decision may also be taken on the suspension of the sponsorship contribution by the sponsorship, cf. paragraph 3.

Paragraph 2. The payment of funds for the sponsorship by paragraph 1. 1 assumes,

1) that the conditions in section 11 (a) (a), 1, no. 1-3, and paragraph 1. 2, on the supervision of company pension funds, is met ; and

2) in the case of the very negative market scenario (yellow risk scenario) in the case of the pension provision, the excess coverage measured immediately after the payment is favourable. guide to reporting schemes for the entry of capital and the risk of business pension funds, by applying the rate of disc rate or the rate in the 10-year-old paragraph, the sliding average for the duration of the ages from 7 to Twenty years and a fixed level of 10-year tip-off for the duration of 20 years, cf. Annex 5 of the financial reports for the company pension funds.

Paragraph 3. Reduction (suspension) of the sponsorship contribution of the sponsorship, including those in section 19 (1). 2, mentioned disposi-fire presupposits,

1) that the conditions in section 11 (a) (a), 3, no. 1 and 2, in the law on the supervision of company pension funds,

2) that the contribution shall be reduced for a period not exceeding over the next financial year and not more than 15 months ;

3) that no contribution will be negative for any member ;

4) that the pension fund each time a decision is taken on a reduction in the contribution, a amount and a period of time within which the contribution shall be reduced,

5) it's in number two. 4 mentioned notification shall be accompanied by a statement by the Member of the Pension of the Pension of the Pension of the Pension Act on whether or not it is reasonable and reassuring to the members and to other pension entitlements according to the rules and the pension regulations,

6) the excess coverage measured immediately prior to the reduction of the contribution is positive in the very negative market scenario (yellow risk scenario), cf. guide to reporting schemes for the entry of capital and the risk of business pension funds, by applying the rate of disc rate or the rate in the 10-year-old paragraph, the sliding average for the duration of the ages from 7 to Twenty years and a fixed level of 10-year tip-off for the duration of 20 years, cf. Annex 5 in the notification of financial reports for the company pension funds ; and

7) the reduction of the contribution may be contained in it in paragraph 1. 6 mentioned overcover, the projected surplus in paragraph 1. 2 that period, in accordance with section 20, and the amount of any collectively bonus potential.

Termination and transfer of retired folklore

-23. The withdrawal compensation for a member shall be fixed to the present value of the Member ' s pension lore by deduction of the present value of future contributions for the member concerned in section 11-12 that mentioned in section 11-12 of the said character in respect of the publication of : the pension issue, if applicable, in the pension fund, and any subsequent adjustments, in accordance with the pension provision. however, paragraph 1 2. The drawback allowance shall be calculated by applying the calculated benefits and net contributions to the drawing-based basis. A deduction may be made in the withdrawal compensation to cover the costs of the withdrawal.

Paragraph 2. In the case-defined pension schemes covered by Section 15 to 16, the withdrawal compensation for a member shall be fixed at least to the present value of the members ' earned pension commitments, calculated in section 15 to 16, which applies to the drawing-up of the drawing-up basis in section 15 to 16 ; the time of withdrawal, cf. However, section 28. A deduction may be made in the withdrawal compensation to cover the cost of exit.

Paragraph 3. The drawing base may be determined that, in the calculation of the part of the withdrawal compensation relating to a pension, a certain age should be taken into account for members at a certain age when calculating the actual conjugal status of the Member State and to a possible spouse, age.

Paragraph 4. If part of a member's pension lore is covered by an insurance policy for the member of a life assurance undertaking, the exolation allowance shall be increased by the repurchase value which may be disbursed by the insurance undertaking, unless the person concerned is satisfied ; the insurance policy shall be transferred to the member.

Paragraph 5. If a performer member is transferred to the second tenure to which a compulsory pension scheme is associated with ongoing services, the member has the right to transfer the withdrawal compensation to the new pension scheme at the time of inclusion in this post ; the rules to which the pension fund has notified in accordance with Article 13 (2). 7, in the law on the supervision of company pension funds. The same applies to business transfer and business formation.

Paragraph 6. If a member is placed as an official or in a position to which a corresponding pension scheme is associated, the withdrawal compensation may be transferred to this pension scheme to the extent that it may be used to increase the pension provision.

§ 24. The Pension Regulation may grant access to members having the right to a greater withdrawal compensation than the one used by the entry of section 23. In such cases, this benefit shall be included in the determination of the pension contributions and benefits referred to in Section 13. In fixing, a severance probability shall be deemed to be chosen with caution.

§ 25. If a person who is employed in the company to which the pension fund is associated is entered in the pension fund during transition from the second tenure, and there was a mandatory pension scheme with ongoing services, established in the previous recruitment period in the case of a life assurance undertaking, a cross-cutting pension fund or other company pension fund, the pension fund has a duty to inherit the value of the pension scheme as deposits, if the person who wants it wants to be deposits.

Paragraph 2. Notwithstanding paragraph 1 1 has a performance-defined pension scheme having a maximum obligation to receive a deposit which, cf. Amendment No 13 puts pension measures up to the greatest commitments made by the pension fund, by the way.

Health Assessment

SECTION 26. If the pension fund makes a health assessment by members of the Member States, the pension regulations shall include the rights and obligations of the Member States and so on for persons not admitted to normal conditions.

Transitional provisions

§ 27. Notwithstanding paragraph 14, paragraph 1. 1, no. 1, may a pension fund with benefits-defined pension schemes before 1. In November 2007, contributions which up to a certain point of time constitute a pre-determined proportion of the pay, however, shall not be later than the 50 of the Member States. year, cf. Section 5 (5). 2, in Notice no. 1121 of 13. In November 2006, on technical grounds and so on for the company pension funds, the compute contribution shall be calculated in this way. It is a prerequisite that the pension fund does not decide to change the drawing-up basis under Section 17.

§ 28. In pension funds with benefits-defined, pension schemes created before 1. In November 2007 and, as in accordance with paragraph 17, decided to apply it in section 15 and 16 of the drawing-up sheet for the fixing of benefits and contributions, the drawback payment for a member shall be that of derogation from paragraph 23 (3). 2, at least the drawback allowance of the member shall be calculated in accordance with the rules laid down in section 23 (3). 1, at the time of the transition to the drawing-sheet basis referred to in section 15-16.

Penalty provisions

§ 29. Intentional or gross negligence violation of sections 2, section 3, section 5 (5). ONE, TWO. pkt., section 6 (4). ONE, TWO. pkt., section 8, section 9 (4). 1 and 2, section 10, section 11 (4). 1-3, section 12, 14, section 15, paragraph 15. 1, 2 and 4, section 16, section 19 (4). TWO, TWO. pkt., section 20, section 21, section 22, paragraph 22, 2 and 3, section 23, paragraph. 1 and 2, section 23 (4). 4-6, SECTION 24, 2. and 3. Pkt., section 25, section 26 and section 28 are punished.

Paragraph 2. Companies can be imposed on companies, etc. (legal persons) punishable by the rules of the penal code 5. Chapter.

Entry into force

-$30. The announcement shall enter into force on 1. August, 2013.

Paragraph 2. At the same time, notice No 1227 of 22. October 2007 on the technical basis for business pension funds.