Center for Pensionsret > Pensionsretligt Leksikon > Særlige bonushensættelser
Særlige bonushensættelser
Efter særlige regler i bekendtgørelse om opgørelse af basiskapital § 32, har pensionsinstitutter mulighed for - efter aftale med kunderne - at opbygge basiskapital af den andel af årets resultat, der tilfalder kunderne. Denne form for basiskapital kaldes særlige bonushensættelser. Selv om disse hensættelser udgør en del af basiskapitalen indebærer det forhold, at de udspringer af et afkast, der ellers ville tilfalde kunderne, at kunderne forventes at have en eller anden ret over hensættelserne. Det kan være uklart, hvilken ret, der nærmere er tale om.
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