Pension funds are obliged to provide Bafin with a statement of assets at the end of each quarter. In terms of the structure, this corresponds to Section 17 of the Pension Fund Supervision Ordinance (PFAV), which is very similar to Section 2 of the Investment Ordinance (AnlV). This statement, which must be prepared at least quarterly, enables the supervisory authority to review the mixing and diversification regulations.

If investment funds are used as part of the investment, a target fund review is necessary. The BVI-VAG report, which the capital management company should make available, can be used for this purpose.

Please note that, in relation to statement (Nachweisung) 670 for insurance companies, staff pension funds, etc., no submission of the fund, diversification and mix is required for pension funds and statement (Nachweisung) 678.