A-D

Assessment year
Calendar year for which accounts are to be kept with the Guarantee Fund.

Auditors
The auditors of the benefit scheme prescribed by Art. 53 LOB and acknowledged by the Federal Council.

Coordinated salaries from LOB aged 25 pro rata temporis
AHV salaries up to maximum limit less coordination deduction for assessment year concerned (Art. 8 LOB), only for insured persons above LOB aged 25 and only for the period for which they are members of the benefit scheme (Art. 59 LOB).

Current pensions from the operating account for the assessment year
Total of all pension benefits paid out in the assessment year as stated from the operating accounts for the reporting date 31.12 in the assessment year.

Disabled insured person (fully disabled)
Not liable for the Guarantee Fund.

Disabled insured person (partially disabled)
Settlement necessary only for the active part of the pension account (e.g. 50% disabled = half salary less half coordination deduction; Art. 59 LOB).