For implementing Article 24, paragraph 2, to establish the pension basis according to the Slovenian legislation exclusively the Slovenian pension basis is taken into account.

Contributions to the pension scheme shall be calculated by reference to the basic salary received by a staff member working part time.

(2) The pension funds subject to the tax under this Act which are established in accordance with the act regulating pension and disability insurance, shall pay the tax at a 0% rate of the tax basis.

(2) The pension funds subject to the tax under this Act which are established in accordance with the act regulating pension and disability insurance, shall pay the tax at a 0% rate of the tax base.

The staff member may also request that contributions to the pension scheme be calculated by reference to the basic salary payable to a staff member working full time, in accordance with Article 89 of the Staff Regulations.

(a) where he has completed less than one year's service, to payment of a severance grant equal to three times the amounts withheld from his basic salary in respect of his pension contributions, after deduction of any amounts paid under Articles 90 and 131 of the Staff Regulations;

However, it shall not be less than the minimum subsistence figure, i.e. the basic salary of an member of temporary staff of the EC at the first step of Grade 1. The invalidity allowance shall be subject to contributions to the pension scheme, calculated on the basis of that allowance.

(3) Insurance undertakings which are authorised to implement the pension scheme in accordance with the act regulating pension and disability insurance shall pay the tax, as regards the activities relating to implementing the pension scheme, at a 0% rate of the tax basis, provided that a separate tax calculation is compiled for this pension scheme only.

(3) Insurance undertakings which are authorised to implement the pension scheme in accordance with the act regulating pension and disability insurance shall pay the tax, as regards the activities relating to implementing the pension scheme, at a 0% rate of the tax base, provided that a separate tax calculation is compiled for this pension scheme only.

Where the invalidity of the contract staff member arises from an accident in the course of or in connection with the performance of his duties, from an occupational disease, from a public spirited act or from risking life and limb to save another human being, the invalidity allowance shall not be less than 120 % of the basic monthly salary of a function group I, grade 1, step 1 contract staff member. In such cases the pension contributions shall be borne by the budget of the former employer.

A taxable person - employer - financing a pension collective benefits scheme and meeting the conditions referred to in Articles 302 to 305 of the Pension and Disability Insurance Act (Uradni list RS, No. 20/04-official consolidated text) may claim a reduction of the tax basis by the amount of the voluntary supplementary pension insurance premiums paid by him, either partly or in full, for the benefit of the employees - insured persons, to the pension scheme to the pension scheme provider with a registered office in Slovenia or in an EU Member State, in accordance with a pension scheme approved and entered in a special register in compliance with the regulations governing voluntary supplementary pension and disability insurance, for the year in which the said premiums were paid, however not exceeding the amount equalling 24% of the statutory contributions for pension and disability insurance relating to employees - insured persons, and not exceeding SIT 549,400 a year, however not exceeding the amount of the tax basis for the tax period in question.

the amount of the sums deducted from basic salary as pension contributions, plus compound interest at the rate of 3,5 % a year;

Contributions to the pension scheme shall be calculated by reference to the basic salary received by an official working part time.

THE AGGREGATE AMOUNT DEDUCTED FROM HIS BASIC SALARY IN RESPECT OF HIS PENSION CONTRIBUTIONS, PLUS COMPOUND INTEREST AT THE RATE OF 3,5 % PER ANNUM;

THE MINIMUM SUBSISTENCE FIGURE FOR THE PURPOSE OF CALCULATING PENSION BENEFITS SHALL CORRESPOND TO THE BASIC SALARY OF A STAFF MEMBER IN GRADE D 4, STEP ONE.

The contribution of officials to the cost of financing the pension scheme shall be calculated as one third of the ratio between the service cost of the current year (n) for all officials who are active members of the pension scheme and the total annual basic salaries for the same population of active members of the pension scheme at 31 December of the previous year (n-1).

However, where members of the contract staff within the meaning of those Conditions of Employment become officials, the years of pensionable service they have acquired as members of the contract staff shall, up to the number of years of actual service, entitle them to a number of years of pensionable service as officials calculated on the basis of the ratio between the last basic salary received as a member of the contract staff and the first basic salary received as an official.

The official may also request that contributions to the pension scheme be calculated by reference to the basic salary payable to an official working full time, in accordance with Article 83 of the Staff Regulations.

The surplus contributions, if any, corresponding to the difference between the number of years of pensionable service calculated and the number of years of actual service, shall be reimbursed to the person concerned on the basis on the last basic salary received as a member of the contract staff.

In order to calculate the value of retirement pensions, the pension rights earned during year n shall be calculated for each active official by multiplying his projected basic salary at retirement by his applicable accrual factor.

For the purposes of determining the reduced pension of officials who have acquired pension rights exceeding the equivalent of 70 % of their final basic salary and who request immediate payment of their retirement pension in accordance with Article 9, the reduction under Article 9 shall be applied to a notional figure corresponding to the years of pensionable service rather than to an amount capped at 70 % of the final basic salary.

where he has completed less than one year's service and has not made use of the arrangement laid down in Article 11(2), to payment of a severance grant equal to three times the amounts withheld from his basic salary in respect of his pension contributions, after deduction of any amounts paid under Articles 42 and 112 of the Conditions of Employment of other servants;

the second subparagraph is replaced by the following:"In such case the institution in which the official serves shall, taking into account the official's basic salary, age and exchange rate at the date of application for a transfer, determine by means of general implementing provisions the number of years of pensionable service with which he shall be credited under the Community pension scheme in respect of the former period of service, on the basis of the capital transferred, after deducting an amount representing capital appreciation between the date of the application for a transfer and the actual date of the transfer.";

The so-called stake-out, when a reporter stands - usually towards the end of his/her account - in front of the location from which he/she is reporting (the National Assembly building, for example), or in front of the location that serves as a metonymical substitute for the events about which he/she is reporting (in front of the Ministry of Labour while reporting on the pension reform, or in front of a primary school while reporting on conflicts regarding primary school curricular reform), creates the impression that the reporter is not speaking directly to the audience, but to the newspresenter, the representative of the institution Janez Kovač for 24 Hours from Gornja Radgona; from Kosovska Mitrovica for 24 Hours, Valentin Areh, who conveys this unmediated reality further to the viewers.

A monthly deduction equal to 8,3 % of net basic salary shall be made from staff members' emoluments and paid into the Centre's pensions budget.

Contributions to the pension scheme shall be calculated by reference to the basic salary received by an official working part time.

A monthly deduction equal to 8,3 % of net basic salary shall be made from staff members' emoluments and paid into the Institute's pensions budget.

(a) the amount of the sums deducted from basic salary as pension contributions, plus compound interest at the rate of 3,5 % a year;

The contribution of officials to the cost of financing the pension scheme shall be calculated as one third of the ratio between the service cost of the current year (n) for all officials who are active members of the pension scheme and the total annual basic salaries for the same population of active members of the pension scheme at 31 December of the previous year (n-1).

Based on the non-existence of liabilities in the form of insurance technical reserves, the borderline with the insurance corporations and pension funds subsector can be determined.

The main part of pension savings accounts is placed in securities and the interest rate on the accounts therefore depends on the yield of the underlying securities.

Pensions for which entitlement has accrued by 1 July 1987 are calculated from that date by reference to the table of basic monthly salaries laid down in Article 66 of the Staff Regulations, as amended by Article 1 (a) of this Regulation.

However, where members of the contract staff within the meaning of those Conditions of Employment become officials, the years of pensionable service they have acquired as members of the contract staff shall, up to the number of years of actual service, entitle them to a number of years of pensionable service as officials calculated on the basis of the ratio between the last basic salary received as a member of the contract staff and the first basic salary received as an official.

The official may also request that contributions to the pension scheme be calculated by reference to the basic salary payable to an official working full time, in accordance with Article 83 of the Staff Regulations.

The surplus contributions, if any, corresponding to the difference between the number of years of pensionable service calculated and the number of years of actual service, shall be reimbursed to the person concerned on the basis on the last basic salary received as a member of the contract staff.

In order to calculate the value of retirement pensions, the pension rights earned during year n shall be calculated for each active official by multiplying his projected basic salary at retirement by his applicable accrual factor.

For the purposes of determining the reduced pension of officials who have acquired pension rights exceeding the equivalent of 70 % of their final basic salary and who request immediate payment of their retirement pension in accordance with Article 9, the reduction under Article 9 shall be applied to a notional figure corresponding to the years of pensionable service rather than to an amount capped at 70 % of the final basic salary.

(a) where he has completed less than one year's service and has not made use of the arrangement laid down in Article 11(2), to payment of a severance grant equal to three times the amounts withheld from his basic salary in respect of his pension contributions, after deduction of any amounts paid under Articles 42 and 112 of the Conditions of Employment of other servants;

Moreover, the official who proves that he cannot acquire pension rights for another pension scheme may apply to continue to acquire further pension rights for a maximum of one year, provided that he bears the cost of the contribution equal to three times the rate laid down in Article 83 (2) and calculated by reference to his last basic salary."

Employed persons who were compulsorily affiliated until 31 December 1992 to a pension insurance scheme of a Member State other than Greece and who are subject to compulsory Greek social insurance (base statutory scheme) for the first time after 1 January 1993, shall be regarded as "formerly insured persons" in accordance with the provisions of Law No 2084/92.';

"In such case the institution in which the official serves shall, taking into account the official's basic salary, age and exchange rate at the date of application for a transfer, determine by means of general implementing provisions the number of years of pensionable service with which he shall be credited under the Community pension scheme in respect of the former period of service, on the basis of the capital transferred, after deducting an amount representing capital appreciation between the date of the application for a transfer and the actual date of the transfer.";

Contributions to the sickness insurance scheme and the pension scheme shall be calculated by reference to the total basic salary.'

the amount of the sums deducted from basic salary as pension contributions, plus compound interest at the rate of 3,5 % a year;

the management of basic administrative services: payment of salaries, provision of health insurance, pension schemes, organization of social services.

For the calculation of the theoretical amount referred to in Article 46(2)(a) of the Regulation, in basic or supplementary schemes in which old-age pensions are calculated on the basis of retirement points, the competent institution shall take into account, in respect of each of the years of insurance completed under the legislation of any other Member State, the number of retirement points arrived at by dividing the number of retirement points acquired under the legislation it applies by the number of years corresponding to these points."

this rate shall be increased by 2 % for each year of pensionable service taken into account pursuant to Article 10 (2) and (3) of Annex VI and by 25 % of the amount of the pension rights which he would have acquired at the age of 60 provided that the total does not exceed 70 % of his final basic salary.'

where he has completed less than one year's service and has not made use of the arrangement laid down in Article 11(2), to payment of a severance grant equal to three times the amounts withheld from his basic salary in respect of his pension contributions, after deduction of any amounts paid under Articles 42 and 112 of the Conditions of Employment of other servants;

Any additional technical provisions constituted to cover death risks, operating expenses or other risks (such as benefits payable at the maturity date or guaranteed surrender values) shall be shown under item C (2).

the second subparagraph is replaced by the following:"In such case the institution in which the official serves shall, taking into account the official's basic salary, age and exchange rate at the date of application for a transfer, determine by means of general implementing provisions the number of years of pensionable service with which he shall be credited under the Community pension scheme in respect of the former period of service, on the basis of the capital transferred, after deducting an amount representing capital appreciation between the date of the application for a transfer and the actual date of the transfer.";

Following the notification by the French Government to the President of the Council of a declaration making Regulation (EEC) No 1408/71 applicable to the two French supplementary pension schemes ARRCO and AGIRC, it seems appropriate to facilitate the application of that Regulation to the schemes by adding new points to Annex IV Part C and Annex VI thereto, chiefly to take account of the supplementary nature of these schemes by comparison with the basic regimes, and of the fact that the benefits they grant are calculated on the basis of the number of pension points acquired, independently of the periods completed.