LEADER 02667nam 2200589 a 450 001 9910828277203321 005 20230721013720.0 010 $a3-8366-0523-6 035 $a(CKB)2670000000058584 035 $a(EBL)612322 035 $a(OCoLC)689997677 035 $a(SSID)ssj0000657737 035 $a(PQKBManifestationID)12249489 035 $a(PQKBTitleCode)TC0000657737 035 $a(PQKBWorkID)10656907 035 $a(PQKB)10614710 035 $a(SSID)ssj0000824750 035 $a(PQKBManifestationID)11408023 035 $a(PQKBTitleCode)TC0000824750 035 $a(PQKBWorkID)10792844 035 $a(PQKB)23380966 035 $a(MiAaPQ)EBC612322 035 $a(WaSeSS)Ind00048700 035 $a(Au-PeEL)EBL612322 035 $a(CaPaEBR)ebr10483122 035 $a(EXLCZ)992670000000058584 100 $a20110803d2007 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aOccupational pension schemes in Germany$b[electronic resource] $echanges in the German landscape of old-age plans, cta model /$fPeter Schulz 210 $aHamburg $cDruck Diplomica$d2007 215 $a1 online resource (86 p.) 225 0 $aMA-Thesis/Master 300 $aDescription based upon print version of record. 311 $a3-8366-5523-3 320 $aIncludes bibliographical references. 327 $aOccupational pension schemes in Germany; Table of Contents; List of Figures; Acknowledgements; 1 Introduction; 2 National and Occupational Retirement Systems; 3 Summary: National/Occupational Retirement systems; 4 INFICON and its Pension Systems; 5 Assumption/Management Recommendation; 6 Annex; Bibliography; List of Abbreviations; Autorenvita 330 $aHauptbeschreibungIn the past, it was customary for both national and international companies to provide different kinds of occupational pension schemes for employees as an additional incentive. Unlike US and Swiss companies, German corporations retained the money collected from occupational pension schemes in their companies (Direktzusage) in order to benefit from these low-cost internal funds instead of investing them in external funds.Rating aspects, the increasing internationalisation of the capital markets and Basel II are forcing INFICON GmbH to reduce its balance sheet by 606 $aPensions$zGermany 615 0$aPensions 676 $a331.2/52 700 $aSchulz$b Peter$0414397 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910828277203321 996 $aOccupational pension schemes in Germany$93918752 997 $aUNINA