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Art. 48e

831.441.1BVV 2Federal Council OrdinanceJan 1, 1985Original source

(Art. 65b BVG) Die Vorsorgeeinrichtung legt in einem Reglement Regeln zur Bildung von Rückstellungen und Schwankungsreserven fest. Dabei ist der Grundsatz der Stetigkeit zu beachten.

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