Chapter 6

If a general pension fund (algemeen pensioenfonds) maintains segregated assets, the provisions laid down by or pursuant to Articles 126, 129 to 142…

A pension fund shall establish adequate technical provisions in respect of the totality of its pension obligations.

Old-age pension is financed on the basis of capital funding.

A pension fund may only make a refund if:

A pension fund shall possess a minimum required own funds, unless:

A pension fund maintains required own funds.

The technical provisions and the loans granted to the pension fund shall be fully covered by assets.

The policy coverage ratio of a pension fund is the average coverage ratio of the 12 months preceding the moment of determination.

A pension fund is obliged to report the level of the real funding ratio of the pension fund to the supervisory authority on an annual basis.

A pension fund may only reduce acquired pension entitlements and pension rights if:

A pension fund shall conduct an investment policy that is in accordance with the prudent-person rule and is based in particular on the following…

A pension fund shall not enter into loans, unless the loan is entered into temporarily for liquidity purposes, and shall not act as a guarantor on…

To the extent applicable, a pension fund shall establish policy with regard to the conditional granting of supplements.

When the policy funding level of a pension fund at the end of a calendar quarter has fallen below the requirements set by or pursuant to Article 132…

When the policy funding ratio established on the basis of Article 138, paragraph 7, is below the requirements set by or pursuant to Article 132 with…

If the policy funding ratio in a situation as referred to in Article 138, paragraph 1, or as determined on the basis of Article 138, paragraph 7, is…

The supervisory authority may, taking into account the specific situation of the pension fund and in the interest of the persons entitled to pension…

By regulation of Our Minister, after consultation with the supervisory authority, an exemption may be granted from the ten-year period referred to in…

A pension fund shall organise its organisation in such a manner that it ensures sound and ethical business operations.

A pension fund shall have a risk management function, an internal audit function and an actuarial function.

The supervisory authority may impose an obligation on a pension fund to conduct a stress test.

By administrative decree (algemene maatregel van bestuur), for the purpose of the calculations necessary for the implementation of a pension scheme…

The pension fund shall establish an actuarial and operational strategy note (actuariële en bedrijfstechnische nota) which, in any event, includes a…

A pension fund with its registered office in the Netherlands shall, within six months after the end of the financial year, adopt the annual accounts…

A pension fund shall have its financial year coincide with the calendar year.

The competent actuary who certifies the actuarial report shall be independent of the pension fund and shall perform no other activities for the…

A pension fund may not proceed to insurance with an insurer if the insurance is based on a capital contract. A capital contract is an agreement…

The supervisory authority may impose an obligation on a pension fund to proceed, within a period to be set by the supervisory authority, with…

When a pension scheme terminates and there is no longer any accrual of pension during a period in which the policy funding level of the pension fund…