Unless otherwise defined, a special fund with the purpose of providing retirees with an annuity from its earnings. – See Retirement Assets Act, retirement contracts, civil service associations, balance sheet, holistic, arrangement, salary sacrifice, pension fund, rabbi trust, annuity, funded, tontine. – In the monthly statistical supplement „Capital Market Statistics“ of the Deutsche Bundesbank also figures on the number, the funds received (net sales receipts) and the assets of corresponding domestic pension fund institutions, broken down by various aspects. – In the respective annual report of BaFin, information on the business activities of pension fund institutions can be found in the chapter entitled „Supervision of insurance companies and pension funds“. – Cf. ECB Monthly Report, January 2010, pp. 67 ff. (old-age provision in the euro area; important overviews; mathematical calculation of entitlements; new recording and calculation methodology), BaFin Annual Report 2011, pp., 93 ff. (fundamental and current supervisory issues; IOPS standards), Financial Stability Report 2013, p. 19 (demographic trends pose risks for pension institutions).

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