• A derisking allowing the Pension Fund to target a higher return on its assets by adopting a more dynamic investment strategy and to reduce its target IFR
• For companies that apply US GAAP or IFRS, affiliation to the CCR reduces liabilities on their balance sheets ( pension liability settlement)
• Investment risk is eliminated on pensioners' mathematical reserves, so the Pension Fund does not need to set aside any IFR for those pensioners
• The CCR is a sound, long-term solution for the future of the transferred pensioners

The Board of Trustees, supported and advised by independent experts, is responsible for defining the investment strategy and selecting asset managers. Assets are invested indirectly through the selection of first-class managers within various asset classes. Thanks to the size of the FCT Group, the pension solution benefits from economies of scale, enabling it to keep management fees low and achieve attractive returns over the long term.

The Joint Pension Fund for Pensioners is a separate, independent pension fund within the FCT. Managed by the Board of Trustees, it has its own coverage ratios and restructuring measures, which are not attributable to either the employer or the active insured. The longevity pool and the solvency provision are two permanently financed provisions that serve as a guarantee against unforeseeable risks at foundation level.

The pensioner solution therefore enables pensioners to be transferred continuously and irrevocably, without any additional funding or obligations on the part of the employer. This reduces the company's IFRS/US-GAAP balance sheet liabilities (audited and confirmed by various international reviewers).