natgillin/translations-raw huggingface dataset:
understreges det påtrængende behov for at udarbejde et direktiv om tilsyn med arbejdsmarkedsrelaterede pensionskasser, da disse vigtige finansielle institutioner
on the prudential supervision of institutions for occupational retirement provision, as
, selv om de
these are
spiller en central rolle for de finansielle markeders integration, effektivitet og
major financial institutions which have a key role to play in ensuring the integration, efficiency and liquidity of the financial markets,
er underlagt et sammenhængende sæt EF-regler, der sætter dem i stand til fuldt ud at udnytte fordelene ved det indre marked.
not subject to a coherent Community legislative framework allowing them to benefit fully from the advantages of the internal market.
Da socialsikringssystemerne udsættes for stadig større pres, vil der i stigende udstrækning blive anvendt supplerende arbejdsmarkedsrelaterede pensionssystemer i fremtiden.
Since social security systems are coming under increasing pressure, occupational retirement pensions will increasingly be relied on as a complement in future.
Arbejdsmarkedsrelaterede pensionssystemer bør således udvikles, men der må ikke være tvivl om de sociale pensionssystemers betydning for, at der opnås en sikker, varig og effektiv social beskyttelse, som vil kunne sikre ældre en rimelig levestandard, og som derfor bør have en central placering i bestræbelserne på at styrke den europæiske sociale model.
Occupational retirement pensions should therefore be developed, without however calling into question the importance of social security pension systems in terms of secure, durable and effective social protection which should guarantee a decent standard of living in old age and must therefore be at the centre of the objective of strengthening the European social model.
Dette direktiv
Directive represents
udgør det
towards the creation of
første skridt på vejen hen imod et indre marked for arbejdsmarkedsrelateret pension på europæisk plan.
an internal market for occupational retirement provision organised on a European scale.
pensionstegnende firma, og som opererer på et kapitaldækningsgrundlag udelukkende med det formål at udbetale pensionsydelser
from any sponsoring undertaking and which operate on a funded basis for the sole purpose of providing retirement benefits should have freedom to provide services and freedom of investment subject only to coordinated prudential requirements, regardless of whether these institutions are considered as legal entities.
I overensstemmelse med subsidiaritetsprincippet bør medlemsstaterne bevare det fulde ansvar for tilrettelæggelsen af deres pensionssystemer samt for fastlæggelsen af hver af de "tre søjlers" rolle i pensionssystemet i de enkelte medlemsstater.
In accordance with the principle of subsidiarity, Member States should retain full responsibility for the organisation of their pension systems as well as for the decision on the role of each of the three "pillars" of the retirement system in individual Member States.
Dette direktiv tager ikke sigte på at ændre ved dette forhold.
This Directive is not intended to call this prerogative into question.
I nogle medlemsstater kan selvstændige ligeledes blive medlem af en pensionskasse, hvis den selvstændige optræder som arbejdsgiver eller stiller sine tjenesteydelser til rådighed for en virksomhed.
In some Member States a self-employed person can also become a member of an institution when the self-employed person acts as employer or provides his professional services to an undertaking.
I andre medlemsstater kan selvstændige ikke blive tilknyttet en arbejdsmarkedsrelateret pensionskasse, medmindre der opfyldes visse krav, herunder krav i henhold til social- og arbejdsmarkedslovgivningen.
In some Member States self-employed persons cannot join an institution for occupational retirement provision unless certain requirements, including those imposed by social and labour law, are met.
Der bør dog tages hensyn til de særlige forhold, der gør sig gældende for de pensionskasser, der i den samme medlemsstat forvalter såvel socialsikringsordninger som arbejdsmarkedsrelaterede pensionsordninger.
of institutions which, in a single Member State, manage both social security schemes and occupational pension schemes.
Sådanne fordrejninger kan undgås ved at anvende tilsynskravene i dette direktiv på livsforsikringsselskabers arbejdsmarkedsrelaterede pensionsaktiviteter.
Such distortions may be avoided by applying the prudential requirements of this Directive to the occupational pension business of life-assurance companies.
Når formålet med ydelserne fra en arbejdsmarkedsrelateret pensionskasse er at sikre modtageren økonomisk i alderdommen, bør de normalt udbetales som en livsvarig pension.
When aiming at ensuring financial security in retirement, the benefits paid by institutions for occupational retirement provision should generally provide for the payment of a lifelong pension.
Ydelserne bør også kunne tilbydes som ophørende udbetalinger eller udbetales i form af et engangsbeløb.
Payments for a temporary period or a lump sum should also be possible.
Det er vigtigt at sikre, at ældre og handicappede ikke risikerer at leve i fattigdom, og at de kan opretholde en rimelig levestandard.
It is important to ensure that older and disabled people are not placed at risk of poverty and can enjoy a decent standard of living.
Passende dækning af biometriske risici i arbejdsmarkedsrelaterede pensionsordninger udgør et vigtigt aspekt i bestræbelserne på at bekæmpe fattigdom og usikkerhed blandt ældre.
Appropriate cover for biometrical risks in occupational pension arrangements is an important aspect of the fight against poverty and insecurity among elderly people.
Når arbejdstagere og arbejdsgivere eller deres respektive repræsentanter fastlægger pensionsordninger, bør de overveje, om pensionsordningen kan omfatte dækning af risikoen i forbindelse med høj alder og invaliditet samt ydelser til efterladte.
When setting up a pension scheme, employers and employees, or their respective representatives, should consider the possibility of the pension scheme including provisions for the coverage of the longevity risk and occupational disability risks as well as provision for surviving dependants.
som tilsammen har under 100 medlemmer, fra deres gennemførelseslovgivning, kan lette tilsynet i nogle medlemsstater uden at lægge hindringer i vejen for, at det indre marked kan fungere efter hensigten.
than 100 members in total can facilitate supervision in some Member States without undermining the proper functioning of the internal market in this field.
Det er derfor nødvendigt at sikre en klar adskillelse mellem det pensionstegnende firma og pensionskassen, og at der indføres minimumstilsynsbestemmelser for at beskytte medlemmerne.
This makes it necessary to ensure that there is a clear separation between that undertaking and the institution and that minimum prudential standards are laid down to protect members.
Medlemsstater bør ligeledes kunne give forsikringsenheder og andre finansielle enheder mulighed for at forvalte arbejdsmarkedsrelaterede pensionskasser.
Member States should also be able to allow insurance entities and other financial entities to manage institutions for occupational retirement provision.
, og de bør derfor opfylde bestemte
should therefore
som pensionskassen
as the case may be,
De sætter navnlig de kompetente myndigheder i stand til at føre tilsyn med pensionskassens finansielle situation og vurdere, om den er i stand til at opfylde alle sine kontraktlige forpligtelser.
In particular, they enable the competent authorities to monitor the financial soundness of an institution and assess whether the institution is able to meet all its contractual obligations.
Pensionskasser bør derfor udarbejde, og mindst hvert tredje år revidere, en redegørelse for deres investeringsprincipper.
The institutions should therefore draw up and, at least every three years, review a statement of investment principles.
Denne redegørelse bør stilles til rådighed for den kompetente myndighed og desuden kunne rekvireres af medlemmerne og pensionsmodtagerne i de enkelte ordninger.
It should be made available to the competent authorities and on request also to members and beneficiaries of each pension scheme.
De tekniske hensættelser bør derfor beregnes efter anerkendte aktuarmæssige metoder og attesteres af kvalificerede personer.
Technical provisions should be calculated on the basis of recognised actuarial methods and certified by qualified persons.
Den maksimale rentesats bør vælges med forsigtighed efter relevante nationale regler, når sådanne findes.
The maximum interest rates should be chosen prudently according to any relevant national rules.
I tilfælde af grænseoverskridende virksomhed forudsætter den gensidige anerkendelse af tilsynsprincipper i medlemsstaterne i særdeleshed, at der til enhver tid er fuld dækning for de tekniske hensættelser.
In particular in cases of cross-border activity, the mutual recognition of supervisory principles applied in Member States requires that the technical provisions be fully funded at all times.
I nogle tilfælde er det imidlertid pensionskassen selv, der giver denne dækning eller garanti, og det pensionstegnende firmas forpligtelser udtømmes normalt ved indbetaling af de fornødne bidrag.
However, in some cases, it is the institution itself which provides such cover or guarantees and the sponsor's obligations are generally exhausted by paying the necessary contributions.
I disse tilfælde svarer de tilbudte pensionsprodukter til livsforsikringsselskabers produkter, og de pågældende pensionskasser bør mindst opfylde samme supplerende egenkapitalkrav som livsforsikringsselskaber.
In these circumstances, the products offered are similar to those of life-assurance companies and the institutions concerned should hold at least the same additional own funds as life-assurance companies.
Iagttagelse af forsigtighedsprincippet kræver derfor en investeringspolitik
Compliance with the "prudent person rule" therefore requires an investment policy geared to the membership structure of the individual institution for occupational retirement provision.
Medlemsstaterne skal derfor have mulighed for et vist skøn ved fastlæggelsen af de nærmere investeringsregler, de ønsker overholdt af pensionskasser på deres område.
Therefore, Member States should be given some discretion on the precise investment rules that they wish to impose on the institutions located in their territories.
Sådanne regler må dog ikke begrænse kapitalens frie bevægelighed, medmindre de er begrundet i forsigtighedshensyn.
However, these rules must not restrict the free movement of capital, unless justified on prudential grounds.
De bør også kunne udnytte fordelene ved international spredning af aktiverne.
They can also benefit from the advantages of international diversification.
Adgangen til at investere i aktier, på markeder for risikovillig kapital og i andre valutaer end den, forpligtelserne lyder på, bør derfor ikke begrænses, medmindre det er begrundet i forsigtighedshensyn.
Investments in shares, risk capital markets and currencies other than those of the liabilities should therefore not be restricted except on prudential grounds.
på et reguleret marked, samt i aktier og andre papirer, der er udstedt af den samme virksomhed
on a cross-border basis, it may be asked by the competent authorities of the host Member State to apply limits for investment in shares and similar assets not admitted to trading on a regulated market, in shares and other instruments issued by the same undertaking or in assets denominated in non-matching currencies provided such rules also apply to institutions located in the host Member State.
De bør have mulighed for at tilbyde pensionsordninger til virksomheder med hjemsted i andre medlemsstater, og forvalte pensionsordninger med medlemmer i mere end en medlemsstat.
They should be allowed to accept sponsorship from undertakings located in other Member States and to operate pension schemes with members in more than one Member State.
Det vil kunne give dem betydelige skalafordele, samtidig med at det kan styrke EF's erhvervslivs konkurrenceevne og fremme arbejdskraftens mobilitet.
This would potentially lead to significant economies of scale for these institutions, improve the competitiveness of the Community industry and facilitate labour mobility.
Dette kræver gensidig anerkendelse af tilsynsstandarder.
This requires mutual recognition of prudential standards.
En korrekt håndhævelse af disse tilsynsstandarder skal overvåges af hjemlandets kompetente myndighed, medmindre andet er bestemt.
Proper enforcement of these prudential standards should be supervised by the competent authorities of the home Member State, unless specified otherwise.
i den pågældende anden medlemsstat, for så vidt det er relevant for arbejdsmarkedsrelaterede pensioner, for eksempel definition og betaling af pensionsydelser og betingelserne for overførsel af pensionsrettigheder.
in force in the host Member State insofar as it is relevant to occupational pensions, for example the definition and payment of retirement benefits and the conditions for transferability of pension rights.
bestemmelserne i dette direktiv
a scheme is ring-fenced the provisions of this Directive apply individually to that scheme.
samarbejde mellem medlemsstaternes kompetente myndigheder
to make provision for cooperation between the competent authorities of the Member States
om tilsynsopgaver
for supervisory purposes
og mellem disse myndigheder og Kommissionen
and between those authorities and the Commission
om andre opgaver.
for other purposes.
Kommissionen har tilkendegivet, at den vil nedsætte et udvalg med repræsentanter for tilsynsmyndighederne for at tilskynde til samarbejde, koordinering og udveksling af synspunkter mellem de kompetente nationale myndigheder og for at fremme en konsekvent gennemførelse af direktivet.
The Commission has indicated its intention to set up a committee of supervisors in order to encourage cooperation, coordination and exchanges of views between national competent authorities and to promote the consistent implementation of this Directive.
I overensstemmelse med proportionalitetsprincippet, jf. nævnte artikel, går dette direktiv ikke ud over, hvad der er nødvendigt for at nå dette mål -
in that Article, this Directive does not go beyond what is necessary in order to achieve that objective,
UDSTEDT FØLGENDE DIREKTIV: Artikel 1 Indhold
HAVE ADOPTED THE FOLLOWING DIRECTIVE: Article 1
og udøvelse af virksomhed som arbejdsmarkedsrelateret pensionskasse.
This Directive lays down rules for the taking up and pursuit of activities carried out by institutions for occupational retirement provision.
Dette direktiv finder anvendelse på arbejdsmarkedsrelaterede pensionskasser.
This Directive shall apply to institutions for occupational retirement provision.
Hvis sådanne pensionskasser efter national lovgivning ikke har status som juridisk person, anvender medlemsstaterne direktivet enten på de pågældende pensionskasser eller, med forbehold af stk. 2, på de
Where in accordance with national law institutions for occupational retirement provision do not have legal personality, Member States shall apply this Directive either to those institutions or, subject to paragraph 2, to those authorised entities
enheder, der er ansvarlige for forvaltningen af dem, og som handler på deres vegne.
responsible for managing them and acting on their behalf.
Senest ændret ved Europa-Parlamentets og Rådets forordning (EF) nr. 1386/2001 (EFT L 187 af 10.7.2001, s. 1).
Regulation as last amended by Regulation (EC) No 1386/2001 of the European Parliament and of the Council (OJ L 187, 10.7.2001, p.
pensionskasser omfattet
institutions which are covered
af direktiv
by Directive 73/239/EEC
73/239/EØF Rådets første direktiv 73/239/EØF af 24. juli 1973 om samordning af de administrativt eller ved lov fastsatte bestemmelser om adgang til udøvelse af direkte forsikringsvirksomhed bortset fra livsforsikring (EFT L 228 af 16.8.1973, s. 3).
First Council Directive 73/239/EEC of 24 July 1973 on the coordination of laws, regulations and administrative provisions relating to the taking up and pursuit of the business of direct insurance other than life assurance (OJ L 228, 16.8.1973, p.
Senest ændret ved Europa-Parlamentets og Rådets direktiv 2001/108/EF (EFT L 41 af 13.2.2002, s. 35).
Directive as last amended by Directive 2001/108/EC of the European Parliament and of the Council (OJ L 41, 13.2.2002, p.
Senest ændret
Directive as last amended by Directive
Senest ændret ved
Directive as amended by Directive
og direktiv 2002/83/EF
and Directive 2002/83/EC
pensionskasser, der opererer på "pay-as-you-go"-basis
institutions which operate on a pay-as-you-go basis;
pensionskasser, hvor ansatte i det pensionstegnende firma ikke har noget retskrav på ydelser, og hvor det pensionstegnende firma kan overtage aktiverne på et hvilket som helst tidspunkt og ikke nødvendigvis opfylde sine forpligtelser til at betale pensionsydelser
institutions where employees of the sponsoring undertakings have no legal rights to benefits and where the sponsoring undertaking can redeem the assets at any time and not necessarily meet its obligations for payment of retirement benefits;
virksomheder, der benytter ordninger med bogførte reserver med henblik på udbetaling af pensionsydelser til deres ansatte.
companies using book-reserve schemes with a view to paying out retirement benefits to their employees.
Artikel 3 Anvendelse på pensionskasser, der forvalter socialsikringsordninger
Article 3 Application to institutions operating social security schemes
Arbejdsmarkedsrelaterede pensionskasser, der også forvalter lovpligtige arbejdsmarkedsrelaterede pensionsordninger, som betragtes som socialsikringsordninger omfattet af forordning (EØF) nr. 1408/71 og forordning (EØF) nr. 574/72, falder ind under dette direktiv med hensyn til den del af deres aktiviteter, der omfatter ikke-lovpligtige arbejdsmarkedsrelaterede pensioner.
Institutions for occupational retirement provision which also operate compulsory employment-related pension schemes which are considered to be social security schemes covered by Regulations (EEC) No 1408/71 and (EEC) No 574/72 shall be covered by this Directive in respect of their non-compulsory occupational retirement provision business.
Artikel 4 Fakultativ anvendelse på institutioner omfattet af
Article 4 Optional application to institutions covered by Directive
Hjemlandet kan vælge at anvende bestemmelserne i artikel 9-16 og artikel 18-20 i dette direktiv på arbejdsmarkedsrelaterede pensionsaktiviteter, der varetages af forsikringsselskaber, som er omfattet af
Home Member States may choose to apply the provisions of Articles 9 to 16 and Articles 18 to 20 of this Directive to the occupational retirement provision business of insurance undertakings which are covered by Directive
Forsikringsselskabet er i så fald, men kun for så vidt angår arbejdsmarkedsrelateret pensionsvirksomhed, ikke omfattet
In such case, and only as far as their occupational retirement provision business is concerned, insurance undertakings shall not be subject
Artikel 5 Små pensionskasser og lovpligtige ordninger
Article 5 Small pension institutions and statutory schemes
Med forbehold af artikel 2, stk. 2, bør sådanne pensionskasser dog have ret til at anvende direktivet på et frivilligt grundlag.
Subject to Article 2(2), such institutions should nevertheless be given the right to apply this Directive on a voluntary basis.
Artikel 20 kan kun anvendes, hvis alle andre bestemmelser i dette direktiv finder anvendelse.
Article 20 may be applied only if all the other provisions of this Directive apply.
Medlemsstaterne kan undlade at anvende artikel 9-17 på pensionskasser, der forvalter lovpligtige arbejdsmarkedsrelaterede pensionsordninger, som er garanteret af en offentlig myndighed.
Member States may choose not to apply Articles 9 to 17 to institutions where occupational retirement provision is made under statute, pursuant to legislation, and is guaranteed by a public authority.
Artikel 6 Definitioner
Article 6 Definitions
en individuelt eller kollektivt indgået aftale mellem arbejdsgiver(e) og den/de ansatte eller deres respektive repræsentanter, eller
individually or collectively between the employer(s) and the employee(s) or their respective representatives, or
en aftale indgået med selvstændige i overensstemmelse med lovgivningen i hjemlandet og i værtslandet,
with self-employed persons, in compliance with the legislation of the home and host Member States
og hvis aktiviteter er direkte knyttet hertil
and which carries out activities directly arising therefrom;
"pensionsordning": en aftale, kontrakt, fundats eller vedtægt om, hvilke pensioner der ydes og på hvilke vilkår
"pension scheme" means a contract, an agreement, a trust deed or rules stipulating which retirement benefits are granted and under which conditions;
"pensionstegnende firma": enhver virksomhed eller andet organ, uanset om det omfatter eller består af en eller flere juridiske eller fysiske personer, der handler som arbejdsgiver eller selvstændig eller en hvilken som helst kombination heraf, og som indbetaler pensionsbidrag til en arbejdsmarkedsrelateret pensionskasse
"sponsoring undertaking" means any undertaking or other body, regardless of whether it includes or consists of one or more legal or natural persons, which acts as an employer or in a self-employed capacity or any combination thereof and which pays contributions into an institution for occupational retirement provision;
For at fremme modtagerens økonomiske sikkerhed i alderdommen udgør denne ydelse normalt livsvarige udbetalinger.
In order to facilitate financial security in retirement, these benefits usually take the form of payments for life.
Den kan imidlertid også tilbydes som ophørende udbetalinger eller udbetales i form af et engangsbeløb
They may, however, also take the form of payments made for a temporary period or a lump sum;
"medlem": person, hvis beskæftigelse berettiger eller vil berettige den pågældende til at modtage pensionsydelser i overensstemmelse med bestemmelserne i pensionsordningen
"member" means a person whose occupational activities entitle or will entitle him/her to retirement benefits in accordance with the provisions of a pension scheme;
"pensionsmodtager": person, der modtager pensionsydelser
"beneficiary" means a person receiving retirement benefits;
"biometriske risici": risiko
"biometrical risks"
død, invaliditet og høj alder
risks linked to death, disability and longevity;
"hjemland": den medlemsstat, hvori pensionskassen har sit registrerede hjemsted og hovedkontor eller, hvis den ikke har et registreret hjemsted, sit hovedkontor
"home Member State" means the Member State in which the institution has its registered office and its main administration or, if it does not have a registered office, its main administration;
"værtsland": den medlemsstat, hvis social- og arbejdsmarkedslovgivning vedrørende arbejdsmarkedsrelaterede pensionsordninger finder anvendelse på forholdet mellem det pensionstegnende firma og medlemmerne.
"host Member State" means the Member State whose social and labour law relevant to the field of occupational pension schemes is applicable to the relationship between the sponsoring undertaking and members.
Artikel 7 Pensionskassers virksomhed
Article 7 Activities of an institution
de øremærkede aktiver og forpligtelser kun vedrøre pensionsrelaterede aktiviteter og aktiviteter i direkte tilknytning hertil.
operations and activities directly arising therefrom.
Artikel 9 Betingelser angående driften
Article 9 Conditions of operation
at pensionskassen er registreret
the institution is registered
i et nationalt register af den kompetente tilsynsmyndighed
in a national register by the competent supervisory authority
at pensionskassen har behørigt fastlagte regler for, hvordan enhver af dens pensionsordninger fungerer, samt at medlemmerne er blevet behørigt informeret om disse regler
properly constituted rules regarding the functioning of any pension scheme operated by the institution have been implemented and members have been adequately informed of these rules;