Investments with the employer are limited in accordance with Art. 57 para. 1 to 4 BVV 2: Assets (less liabilities and accruals) covering vested termination benefits and current pensions may not be invested in the employer’s own enterprise without security. In addition, unsecured investments with the employer may not represent more than 5% of assets. There must be plausible reasons for an extension beyond this. Investments in real estate in which over 50% of the value is used by the employer for business purposes cannot exceed 5% of total pension fund assets. In addition, pension fund’s receivables from the employer shall bear interest at market rates.