In contrast to the economic funding ratio, the risk-bearing funding ratio does not show the financial situation of the pension fund as a whole, but is an indicator of the funding of the non-guaranteed (i.e. risk-bearing) benefits. It reflects the financial security of the risk bearers, i.e. the active insured persons and the employer. It is calculated by subtracting the economic pension capital of the pensioners from the pension assets and dividing the result by the pension capital of the active insured persons (vested benefits). You can find further information on the risk-bearing funding ratio at www.deckungsgrad.ch.