Holistic balance sheet (HBS)

The individual statement of assets and liabilities to be made for institutions for occupational retirement provisions. – See Retirement Assets Act, retirement provision institution, investor protection, qualifying period, civil service associations, contractual trust arrangement, credit default swap, beneficiary, Occupational Pensions Regulatory Authority, pension fund directive, pension fund, pension obligations, plan assets, prudent man standard of care, rabbi trust, tontine, trust models, certification. – Cf. Annual Report 2013 of BaFin, p. 124 f. (status of supervisory requirements [the HBS is described as a “theoretical concept”: clear language is not the strength of insurance supervisors!].

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
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