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The existence of any investor fund is based on the beneficiary principle. In the case of pension funds and insurance policies, the collective instance is formed by the multiplicity of contractually bound parties. The final beneficiaries are the investors and not those legally making the investments or subscribing to shares on the client’s behalf.

Term-Nr.: 120

German: Destinatärstheorie (255)

Source: SFO D15 2010 m. e. E., 24.04.2010

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