Facts
Collective Foundation X. is a collective foundation within the meaning of Art. 80 et seq. CC, Art. 331 CO and Art. 48 para. 2 OPA, which serves the occupational pension provision for the employees of the affiliated employers. In the course of the audit of the 1995 annual accounts, the Federal Social Insurance Office raised objections to the administrative costs of the foundation. The Federal Office then issued a decision, in which it obliged the foundation to list the administrative costs in the annual accounts and to inform the affiliated pension funds thereof. It also ordered that a copy of the decision be sent to the pension funds. The foundation filed a complaint against this decision, which was dismissed by the Federal Appeals Commission for Old Age, Survivors' and Disability Insurance. The foundation then filed an administrative court appeal to the SFC.Considerations
The SFC dismissed the appeal. It stated that the parity-composed pension commissions of the individual pension funds, which are organs of the foundation alongside the foundation board, have a right to information vis-à-vis the foundation board insofar as areas of activity of the parity-based administration are concerned. The supervisory authority had not assessed the appropriateness of the administrative costs with the decision, but merely ensured that the pension commissions have access to the…