Unrestricted assets are pension funds assets that a pension fund has at its disposal, but which are not credited to the account of an insured person. They arise when they are taken over from another pension fund or after transfer of any credit balance of the "Special measures" account.
The administration committee of your company decides on the use of unrestricted assets, with three options open to you:
Improvement of pension benefits accruing to the insured
Temporary reduction of parity contributions
Funding restructuring measures