|
Employer contribution reserve (ECR) |
Nominal value ECR |
Waiver of usage |
Other value adjustments |
Balance |
Balance sheet |
Result from ECR in personnel expenses |
|
|
31.12.2025 |
31.12.2025 |
31.12.2025 |
31.12.2025 |
31.12.2024 |
2025 |
2024 |
|
|
Pension schemes without excess/insufficient cover (domestic) |
– |
– |
– |
– |
2,150 |
– |
60 |
|
Pension schemes with excess cover (domestic) |
2,092 |
– |
– |
2,092 |
– |
58 |
– |
|
Total |
2,092 |
– |
– |
2,092 |
2,150 |
58 |
60 |
|
Economic benefit/ economic obligation and pension expenses |
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 |
||
|
31.12.2025 |
31.12.2025 |
31.12.2024 |
|
|
2025 |
2024 |
|
|
Welfare funds |
32,500 |
– |
– |
– |
– |
– |
– |
|
Pension schemes without excess/insufficient cover (domestic) |
– |
– |
– |
– |
– |
– |
22,430 |
|
Pension schemes without excess/insufficient cover (abroad) |
– |
– |
– |
– |
5,793 |
5,793 |
5,254 |
|
Pension schemes with excess cover (domestic) |
4,700 |
– |
– |
– |
23,143 |
23,143 |
– |
|
Total |
37,200 |
– |
– |
– |
28,936 |
28,936 |
27,684 |
1) Including result from employer contribution reserves or comparable items in connection with pension schemes abroad.
|
Breakdown of pension expenses 2025 |
Domestic |
Abroad |
Total |
|
Contributions to pension plans at cost to the companies |
23,085 |
5,793 |
28,878 |
|
Contributions to pension plans from employer contribution reserves |
58 |
– |
58 |
|
Total contributions |
23,143 |
5,793 |
28,936 |
|
Change in ECR due to asset performance, value adjustments, etc. |
– |
– |
– |
|
Contributions and change to employer contribution reserves |
23,143 |
5,793 |
28,936 |
|
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 |
23,143 |
5,793 |
28,936 |
|
Breakdown of pension expenses 2024 |
Domestic |
Abroad |
Total |
|
Contributions to pension plans at cost to the companies |
22,370 |
5,254 |
27,624 |
|
Contributions to pension plans from employer contribution reserves |
60 |
– |
60 |
|
Total contributions |
22,430 |
5,254 |
27,684 |
|
Change in ECR due to asset performance, value adjustments, etc. |
– |
– |
– |
|
Contributions and change to employer contribution reserves |
22,430 |
5,254 |
27,684 |
|
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 |
22,430 |
5,254 |
27,684 |