Contract under which a company outsources all assets earmarked for employee pensions to a trust company, which then invests these amounts in various financial instruments. – See European Master Agreement, outsourcing, pension obligations. – See BaFin’s 2004 Annual Report, p. 85 (permission issues); BaFin’s 2005 Annual Report, p. 188 (trustees are subject to permission requirements if they are not parent, subsidiary, or affiliate companies [group privilege]); BaFin’s 2008 Annual Report, pp. 53 ff. (IOPS guidelines on the supervision of institutions for occupational retirement provision; report on outsourcing issues); BaFin’s 2009 Annual Report, pp. 67 ff. (catalog for measuring supervisory success; IOPS guidelines on supervisory intervention rights; rules on risk management), BaFin Annual Report 2012, p. 66 f. (uniform rules for supervision presented), and the respective BaFin Annual Report, “International” chapter, Financial Stability Report 2013, p. 19 (demographic trends pose risks to institutions for retirement provision).
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