MCH has various pension schemes and plans, which are based on the local conditions in the countries concerned. The following table provides an overview of the overfunding and underfunding and the economic share attributable to the employer:

The pension fund of MCH Group, Switzerland, is shown under the item “Pension plans with overunderfunding. This is a legally independent foundation on whose Board of Trustees the employer and employees are equally represented. The pension fund manages the occupational benefit scheme for the Swiss companies under its own responsibility on a defined contribution basis. The benefits are determined on the basis of the available retirement assets. They therefore depend on the contributions paid, the vested benefits brought in and the buy-ins, including interest in each case. Financing is provided by employer and employee contributions defined in the regulations. Any overfunding or underfunding is determined on the basis of the pension fund's annual financial statements prepared in accordance with Swiss GAAP FER 26 after deduction of the fluctuation reserves. At the end of the reporting year, there was an overfunding of CHF 47.0 million (previous year CHF 42.0 million). This surplus is fully attributable to the beneficiaries of the pension fund, which is why no economic portion is capitalized.

A defined contribution savings plan in the USA (401k) is stated under “Pension plans without over-/underfunding”. There is no over- or underfunding in these plans. Accordingly, no economic interests are capitalized or recognized as liabilities in the balance sheet.