According to art. 139 AVO (Supervision Ordinance), the annual accounts of life insurance companies offering Occupational pension plan insurances (OPP) must be kept separately from their general yearly accounts.
Under the heading "Publication", the consolidated results of the annual OPP Account are published for public consultation.
Under the heading "Data collection" can be found the documents that the concerned Life insurance companies must take into account when establishing their annual OPP Account.
Under the heading "For the external Auditors" can be found the dispositions that external Auditors must follow when controlling the annual OPP Accounts.