Audit Opportunity and risk management - Substitute Occupational Benefit Institution
Audit number: 20265
The Substitute Occupational Benefit Institution (hereafter: the Institution) is a national pension institution. It was set up by the employers' and employees' top-level organisations and is managed jointly. It acts as a support mechanism and safety net for the 2nd pillar. As at the end of 2020, its total assets amounted to CHF 19.6 billion.
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