Current course of business
In the first financial year 2021, the Schweizer KMU Pensionskasse was able to grow at a good level. Thanks to a strong year on the stock market and a sustainable investment strategy, a very positive investment return with a performance of +16.3% was achieved. The fundes status, which shows the relationship between the available assets and the required actuarial reserve, was 110.4% as at 31.12.2021.
The 2022 business year, on the other hand, all players on the stock markets were faced with great challenges. Within the legal regulations for pension funds, it was hardly possible to achieve positive investment results. As of 31.12.2022, the performance was -11.0% and the funded status was at 93.4%.
In the following year 2023, the funded status of the Schweizer KMU Pensionskasse as at 31 December 2023 was 98.5% and the performance 6.1% (comparative indices UBS PK Barometer 4.9% and CS PK Index 5.4%).
Details and further information can be found in the annual financial statements. The annual financial statement provides you with a comprehensible and comprehensive insight into the financial situation and organisation of the Schweizer KMU Pensionskasse.
Current situation
As at 30 June 2024, the performance was +3.7% and the coverage ratio was 101.3% (calculated based on performance and target return).
Due to the current global political situation and the associated uncertainties on the capital market, the Board of Trustees and the Investment Committee are sticking to the broadly diversified investment strategy with a focus on Swiss real assets. We are convinced that this strategy will create added value for the insured members of the Schweizer KMU Pensionskasse in the long term.
At a glance
| 30.09.2024 | 2023 | 2022 | 2021 | |
| Active insured persons | 1’521 | 1’477 | 1‘457 | 438 |
| Pensioners | 260 | 244 | 231 | 142 |
| Affiliated companies | 53 | 49 | 50 | 29 |
| Funded status | 102.9% | 98.5% | 93.4% | 110.4% |
| Performance | 5.8% | 6.1% | -11.0% | 16.3% |
| Interest on retirement savings capital | 1.25% (all-inclusive) | 1.0% (all-inclusive) | 1.0% (part LOB) | 3.0% (all-inclusive) |
| Technical interest / base | 2.0% / generation table |
2.0% / generation table |
2.0% / generation table |
1.5% / generation table |
| Balance sheet total | 285 Mio | 265.4 Mio | 244.8 Mio | 93.3 Mio |
| Ratio of actives to pensioners | 5.90 | 6.30 | 6.50 | 3.05 |
Conversion rate
| Gradual reduction until 2028; from 2028 5.20% | |||||||
| Year of retirement | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
| Age 65 | 5.60% | 5.50% | 5.40% | 5.30% | 5.20% | 5.20% | 5.20% |