Definition of terms

Percentages of salaries (AHV, IV and EO), public-sector contributions (AHV and IV), tax percentages (AHV) and income from recourse claims (AHV and IV) minus all cash benefits (pensions, daily allowances, reintegration measures, etc.).

The operating result is the "actuarial" result from the pay-as-you-go mechanism. If the income received is not enough to cover the benefits, the difference must be financed through accumulated assets.