¹ The portion of the revenue for the public is distributed by insurers in each collection year on behalf of, and under the supervision of, the FOEN. The difference between estimated and actual annual revenues and the public’s share of the unused funds in accordance with Article 34 paragraph 4 of the CO₂ Act are balanced in the distribution two years later.³²³

² The following are deemed insurers:

a.

providers of mandatory health insurance under the Federal Act of 18 March 1994³²⁴ on Health Insurance (HInsA);

b.

providers of military insurance under the Federal Act of 19 June 1992³²⁵ on Military Insurance (MilIA).

³ Insurers distribute the portion of the revenue to the public in even payments to all persons who in the collection year:

a.

are subject to an insurance obligation under the HInsA or under Article 2 paragraph 1 or 2 MilIA; and

b.

have their domicile or place of residence in Switzerland.

⁴ Distributions to persons who are only intermittently insured by an insurer during the collection year are in proportion to the duration of their stay.

⁵ The insurers settle the amounts by deducting the distributions from the premiums due in the collection year.