21.Employee benefit schemes
|
|
Nominal value ECR |
Waiver of usage |
Other value adjustments |
Balance sheet |
Balance sheet |
Result from ECR in personnel expenses |
|
|
Employer contribution reserve (ECR) |
31.12.2019 |
31.12.2019 |
31.12.2019 |
31.12.2019 |
31.12.2018 |
2019 |
2018 |
|
Pension schemes without excess/ insufficient cover (domestic) |
1,489 |
– |
– |
1,489 |
1,489 |
– |
– |
|
Pension schemes with excess cover (domestic) |
559 |
– |
– |
559 |
559 |
– |
– |
|
Total |
2,048 |
– |
– |
2,048 |
2,048 |
– |
– |
|
|
Excess/ insufficient cover as per Swiss GAAP FER 26 |
Economic benefit/obligation for the company |
Change vs. previous year or taken to the income statement in the FY |
Contributions limited to the period 1) |
Pension expenses in personnel expenses |
||
|
Economic benefit/economic obligation and pension expenses |
31.12.2019 |
31.12.2019 |
31.12.2018 |
|
|
2019 |
2018 |
|
Welfare funds |
38,500 |
– |
– |
– |
– |
– |
– |
|
Pension schemes without excess/insufficient cover (domestic) |
– |
– |
– |
– |
20,219 |
20,219 |
19,784 |
|
Pension schemes without excess/insufficient cover (abroad) |
– |
– |
– |
– |
2,980 |
2,980 |
2,586 |
|
Pension schemes with excess cover (domestic) |
102 |
– |
– |
– |
87 |
87 |
94 |
|
Total |
38,602 |
– |
– |
– |
23,286 |
23,286 |
22,464 |
1) Including result from employer contribution reserves or comparable items in connection with pension schemes abroad.
|
Breakdown of pension expenses 2019 |
Domestic |
Abroad |
Total |
|
Contributions to pension plans at cost to the companies |
20,306 |
2,980 |
23,286 |
|
Contributions to pension plans from employer contribution reserves |
– |
– |
– |
|
Total contributions |
20,306 |
2,980 |
23,286 |
|
Change in ECR due to asset performance, value adjustments, etc. |
– |
– |
– |
|
Contributions and change to employer contribution reserves |
20,306 |
2,980 |
23,286 |
|
Increase in economic benefit to the company due to excess cover |
– |
– |
– |
|
Reduction in economic obligations of the company due to insufficient cover |
– |
– |
– |
|
Total change in economic impact arising from excess/insufficient cover |
– |
– |
– |
|
Pension expenses in personnel expenses for the period |
20,306 |
2,980 |
23,286 |
|
Breakdown of pension expenses 2018 |
Domestic |
Abroad |
Total |
|
Contributions to pension plans at cost to the companies |
19,878 |
2,586 |
22,464 |
|
Contributions to pension plans from employer contribution reserves |
– |
– |
– |
|
Total contributions |
19,878 |
2,586 |
22,464 |
|
Change in ECR due to asset performance, value adjustments, etc. |
– |
– |
– |
|
Contributions and change to employer contribution reserves |
19,878 |
2,586 |
22,464 |
|
Increase in economic benefit to the company due to excess cover |
– |
– |
– |
|
Reduction in economic obligations of the company due to insufficient cover |
– |
– |
– |
|
Total change in economic impact arising from excess/insufficient cover |
– |
– |
– |
|
Pension expenses in personnel expenses for the period |
19,878 |
2,586 |
22,464 |