Appendix 3. Legal form of the IORP

Transcription

1 CEIOPS-DOC Rev1 30 October 2009 Appendix 3 of the IORP Name of the Austria Pensionskasse (AG) Belgium Bulgaria retraite professionnelle / instelling voor bedrijfspensioen voorziening Пенсионноосигурително дружество ASBL: Assocation Sans But Lucratif / VZW: Vereniging Zonder Winstoogmerk AAM: s d'assurances Mutuelles / OVV: Onderlinge Verzekeringsveren iging OFP: Organisme de Financement de Pensions/Organis me voor de Financiering van Pensioenen Акционерно дружество Non-profit organisation Organisation for Financing Pensions Joint Stock Company Cyprus Ταµεία Επαγγελµατικών Συνταξιοδοτικών Παροχών Νοµικά πρόσωπα Εntities with legal personality Occupational Retirement Benefits Funds are independent legal entities and consist of : (a)provident Funds (defined contribution schemes) and (b) Pension Funds (defined benefit schemes) Czech Republic Denmark Firmapensionskasse Sammenslutning (pensionskasse) Company pension Estonia Finland ETAlisäeläkesäätiö ETAlisäeläkekassa Eläkesäätiö Eläkekassa Company pension Industry-wide pension Independent legal entity Independent legal entity 1/5

2 France Entreprise d assurance-vie Entreprise d assurance-vie prévoyance Mutuelle du code de la mutualité Société anonyme Société d assurance mutuelle prévoyance régie par le code de la sécurité sociale. Mutuelle régie par le code de la mutualité Stock Paritarian institution under social protection code Mutual under code de la mutualité Germany Pensionskasse Pensionsfonds Versicherungsverein auf Gegenseitigkeit Körperschaft des öffentlichen Rechts Anstalt des öffentlichen Rechts Pensionsfondsverein auf Gegenseitigkeit Corporation under public law Institution under public law Mutual pension Greece Ταµεία Επαγγελµατικής Ασφάλισης (T.E.A.) Νοµικά πρόσωπα ιδιωτικού δικαίου (ν.π.ι.δ.) µη κερδοσκοπικού χαρακτήρα Non-profit private entities with legal personality. Occupational Pension Funds are independent legal entities. Hungary Foglalkoztatoi nyugdijszolgalta to intezmeny reszvenytarsasag Iceland Ireland Pension Scheme The scheme has no legal personality. Legal responsibility for the scheme rests with the trustees. The assets of the pension scheme are legally required to be separate from those of the employer. 2/5

3 Italy negoziali aperti preesistente autonomi Associazione / Fondazione Patrimonio di destinazione autonomo istituito da una società finanziaria in modo separato rispetto al patrimonio della stessa Associazione / Fondazione / An autonomous pool of assets instituted by a financial separately from its own assets / Independent legal entity set up as a result of an agreement between employers and trade unions at industry level (also, group, or regional s are possible). Pension s instituted by financial intermediaries (banks,, etc) as segregated assets. They can host both occupational and personal schemes. Pension s instituted before 1993 as an independent legal entity. It differs from fondo pensione negoziale for a few structural characteristics. Latvia Privātais pensiju fonds Akciju sabiedrība (AS) Two types of pension s are possible: Closed (slēgtais) and Open (atklātais) Lithuania Pensijų asociacija Asociacija Gyvyb s draudimo įmon, vykdanti profesinių pensijų kaupimo veiklą Akcin bendrov / Uždaroji akcin bendrov / Europos bendrov Liechtenstein Pensionsfonds Stiftung,, Europäische Europaea), Genossenschaft. Europäische Genossenschaft Cooperative Europaea) Public / Private / European Europaea), joint stock, european joint stock, cooperative society. European cooperative society. 3/5

4 Luxembourg Malta Fonds de Pension Retirement Scheme Société coopérative Société coopérative organisée comme une société anonyme d assurances mutuelles sans but lucratif Société d épargnepension à capital variable (sepcav) d épargne-pension (assep) Contractual form Co-operative Co-operative organised as a limited of mutual insurances Non profit making Savings with variable capital (sepcav) Pension savings (assep) Contractual form The English translation of the legal form is not official, it is only a working translation. A Retirement Scheme of a contractual nature consists of a separate pool of assets with no legal personality with the purpose of providing retirement benefits. Netherlands Pensioenfonds Stichting Various legal forms are permitted, but pension s almost exclusively prefer a. Norway Poland Portugal Romania Pensjonskasse Innskuddspensjonsforetak Pracowniczy Fundusz Emerytalny Fundo de pensões Administrator de fonduri de pensii facultative Stiftelse Aksjeselskap Fundusz emerytalny zarzadzany i reprezentowany przez towarzystwo emerytalne - spólke akcyjna Fundo de pensões fechado Fundo de pensões aberto Societate pe acńiuni Pension, managed and represented by a pension society - joint stock Closed pension Open pension Administrator of voluntary pension s/ Pension s have a contractual nature and consist of legally segregated pools of assets without legal capacity and personality. They are managed by external governing bodies (pension s managers), which may be either especially proposed pension managing companies or life assurance undertakings. Voluntary pension managed by the Administratorul de fonduri de pensii facultative is not a legal entity. 4/5

5 Slovakia Doplnková dōchodková spoločnost Akciová spoločnost Pension managed by Doplnková dōchodková spoločnost is not a legal entity. Slovenia Pokojninska družba Zavarovalnica Vzajemni pokojninski sklad Delniška družba Delniška družba n.a. n.a. Mutual pension is not a legal entity. Spain Fondo de pensiones de empleo Fondo de pensiones de empleo Institution for occupational retirement provision Pool of assets independent of any other person or entity, created for the sole purpose of fulfilling the occupational pension schemes. Pension must be managed by a professional manager entidad gestora de fondos de pensiones- regulated on Spanish legislation in force and according article 1 of the IORP Directive, 2003/41. Sweden Livförsäkringsbo lag Tjänstepensions kassa Pensionsstiftelse Aktiebolag or ömsesidigt bolag Understödsförening Stiftelse Limited or mutual Friendly society United Kingdom Occupational pension scheme 5/5