The annual report contains:
the Institution’s annual financial statements;
the Institution’s management report;
the separate financial statements for the OASI/AHV/AVS, InvI/IV/AI and LEC/EO/APG prepared by the Central Compensation Office in accordance with Article 71 paragraph 1bis OASIA/AHVG/LAVS11.
The annual financial statements of the Institution and the three social insurance schemes comprise the balance sheet, the income statement and the notes. The Institution’s annual financial statements provide information on the status and development of investments in particular.
The Institution’s management report contains in particular information on risk management, personnel development and the interests of the members of the Board of Directors in accordance with Article 7 paragraph 8.
The Board of Directors completes the annual report at the end of the calendar year