The coverage ratio is calculated using the following formula (Article 44 (1) BVV2):

                                Available retirement assets x 100
                                 Required actuarial pension capital

Available retirement assets comprise total assets carried at fair value in the balance sheet on the balance sheet date, less liabilities, accrued expenses and prepaid income, and employer contribution reserves.

Required actuarial pension capital equates the total savings and coverage capital including required technical reserves.

The coverage ratio as defined in Article 44 (1) BVV2 amounted to 118.6% on 31 December 2016 (previous year: 120.0%).

The following graph shows the development of the coverage ratio in recent years:

Entwicklung Deckungsgrad


René Mischler

René Mischler


Galenica Pension Fund

Untermattweg 8
P.O. Box
CH-3027 Bern

+41 58 852 87 02
+41 58 852 87 01

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