Pension and other post-retirement benefits - Obligation and funded status (Details) - CHF (SFr)
SFr in Millions |
12 Months Ended |
|
|
|
Dec. 31, 2021 |
Dec. 31, 2020 |
Dec. 31, 2019 |
Dec. 31, 2022 |
Jan. 01, 2022 |
Jan. 01, 2021 |
| Defined benefit plan, Disclosure |
|
|
|
|
|
|
| Planning horizon of conversion rates |
8 years
|
|
|
|
|
|
| Total benefit costs |
|
|
|
|
|
|
| Service costs on benefit obligation |
SFr 240
|
SFr 218
|
SFr 270
|
|
|
|
| Curtailment losses/(gains) |
2
|
(10)
|
0
|
|
|
|
| PBO |
|
|
|
|
|
|
| Service costs |
240
|
218
|
270
|
|
|
|
| Total amount recognized |
|
|
|
|
|
|
| Noncurrent assets |
4,215
|
2,872
|
|
|
|
|
| Amounts recognized in AOCI |
|
|
|
|
|
|
| Actuarial gains/(losses) |
(2,705)
|
(3,727)
|
|
|
|
|
| Prior service credit/(cost) |
365
|
456
|
|
|
|
|
| Total |
(2,340)
|
(3,271)
|
|
|
|
|
| Amounts recognized in other comprehensive income |
|
|
|
|
|
|
| Actuarial gains/(losses), Tax |
(228)
|
18
|
(99)
|
|
|
|
| Actuarial gains/(losses), Net |
716
|
(341)
|
|
|
|
|
| Prior service credit/(cost), Net |
3
|
(5)
|
|
|
|
|
| Amortization of actuarial losses/ (gains), Net |
303
|
284
|
|
|
|
|
| Amortization of prior service cost/(credit), Net |
(97)
|
(135)
|
|
|
|
|
| Immediate recognition due to curtailment/settlement, Net |
6
|
12
|
|
|
|
|
| Total amounts recognized in other comprehensive income, Net |
931
|
(185)
|
|
|
|
|
| Defined benefit pension plans |
|
|
|
|
|
|
| Fair value of plan assets |
|
|
|
|
|
|
| Beginning of the measurement period |
22,212
|
|
|
|
|
|
| End of the measurement period |
23,098
|
22,212
|
|
|
|
|
| Funded status recognized |
|
|
|
|
|
|
| Funded status of the plan - overfunded/(underfunded) |
4,011
|
2,628
|
|
|
|
|
| Amounts recognized in AOCI |
|
|
|
|
|
|
| Actuarial gains/(losses) |
(2,678)
|
(3,688)
|
|
|
|
|
| Prior service credit/(cost) |
362
|
453
|
|
|
|
|
| Total |
(2,316)
|
(3,235)
|
|
|
|
|
| Amounts recognized in other comprehensive income |
|
|
|
|
|
|
| Actuarial gains/(losses), Gross |
858
|
(414)
|
|
|
|
|
| Actuarial gains/(losses), Tax |
(153)
|
83
|
|
|
|
|
| Actuarial gains/(losses), Net |
705
|
(331)
|
|
|
|
|
| Prior service credit/(cost), Gross |
4
|
(5)
|
|
|
|
|
| Prior service credit/(cost), Tax |
(1)
|
0
|
|
|
|
|
| Prior service credit/(cost), Net |
3
|
(5)
|
|
|
|
|
| Amortization of actuarial losses/(gains), Gross |
369
|
347
|
|
|
|
|
| Amortization of actuarial losses/(gains), Tax |
(67)
|
(64)
|
|
|
|
|
| Amortization of actuarial losses/ (gains), Net |
302
|
283
|
|
|
|
|
| Amortization of prior service cost/(credit), Gross |
(120)
|
(166)
|
|
|
|
|
| Amortization of prior service cost/(credit), Tax |
23
|
31
|
|
|
|
|
| Amortization of prior service cost/(credit), Net |
(97)
|
(135)
|
|
|
|
|
| Immediate recognition due to curtailment/settlement, Gross |
11
|
14
|
|
|
|
|
| Immediate recognition due to curtailment/settlement, Tax |
(5)
|
(2)
|
|
|
|
|
| Immediate recognition due to curtailment/settlement, Net |
6
|
12
|
|
|
|
|
| Total amounts recognized in other comprehensive income, Gross |
1,122
|
(224)
|
|
|
|
|
| Total amounts recognized in other comprehensive income, Tax |
(203)
|
48
|
|
|
|
|
| Total amounts recognized in other comprehensive income, Net |
919
|
(176)
|
|
|
|
|
| Other post-retirement defined benefit plans |
|
|
|
|
|
|
| Amounts recognized in AOCI |
|
|
|
|
|
|
| Actuarial gains/(losses) |
(27)
|
(39)
|
|
|
|
|
| Prior service credit/(cost) |
3
|
3
|
|
|
|
|
| Total |
(24)
|
(36)
|
|
|
|
|
| Amounts recognized in other comprehensive income |
|
|
|
|
|
|
| Actuarial gains/(losses), Gross |
14
|
(13)
|
|
|
|
|
| Actuarial gains/(losses), Tax |
(3)
|
3
|
|
|
|
|
| Actuarial gains/(losses), Net |
11
|
(10)
|
|
|
|
|
| Prior service credit/(cost), Gross |
0
|
0
|
|
|
|
|
| Prior service credit/(cost), Tax |
0
|
0
|
|
|
|
|
| Prior service credit/(cost), Net |
0
|
0
|
|
|
|
|
| Amortization of actuarial losses/(gains), Gross |
1
|
1
|
|
|
|
|
| Amortization of actuarial losses/(gains), Tax |
0
|
0
|
|
|
|
|
| Amortization of actuarial losses/ (gains), Net |
1
|
1
|
|
|
|
|
| Amortization of prior service cost/(credit), Gross |
0
|
0
|
|
|
|
|
| Amortization of prior service cost/(credit), Tax |
0
|
0
|
|
|
|
|
| Amortization of prior service cost/(credit), Net |
0
|
0
|
|
|
|
|
| Immediate recognition due to curtailment/settlement, Gross |
0
|
0
|
|
|
|
|
| Immediate recognition due to curtailment/settlement, Tax |
0
|
0
|
|
|
|
|
| Immediate recognition due to curtailment/settlement, Net |
0
|
0
|
|
|
|
|
| Total amounts recognized in other comprehensive income, Gross |
15
|
(12)
|
|
|
|
|
| Total amounts recognized in other comprehensive income, Tax |
(3)
|
3
|
|
|
|
|
| Total amounts recognized in other comprehensive income, Net |
12
|
(9)
|
|
|
|
|
| Defined benefit and defined contribution |
|
|
|
|
|
|
| Total benefit costs |
|
|
|
|
|
|
| Service costs on benefit obligation |
503
|
517
|
437
|
|
|
|
| PBO |
|
|
|
|
|
|
| Service costs |
SFr 503
|
SFr 517
|
437
|
|
|
|
| Switzerland | Defined benefit pension plans |
|
|
|
|
|
|
| Defined benefit plan, Disclosure |
|
|
|
|
|
|
| Employees participating in defined benefit plans (as a percent) |
64.00%
|
66.00%
|
|
|
|
|
| Value of plan assets (as a percent) |
84.00%
|
81.00%
|
|
|
|
|
| Pension benefit obligation (as a percent) |
84.00%
|
82.00%
|
|
|
|
|
| Employee contributions, number of contribution levels |
3
|
|
|
|
|
|
| Total benefit costs |
|
|
|
|
|
|
| Service costs on benefit obligation |
SFr 224
|
SFr 203
|
256
|
|
|
|
| Interest costs on benefit obligation |
10
|
20
|
52
|
|
|
|
| Expected return on plan assets |
(421)
|
(352)
|
(394)
|
|
|
|
| Amortization of recognized prior service cost/(credit) |
(121)
|
(167)
|
(155)
|
|
|
|
| Amortization of recognized actuarial losses/(gains) |
355
|
334
|
293
|
|
|
|
| Settlement losses/(gains) |
10
|
8
|
41
|
|
|
|
| Curtailment losses/(gains) |
2
|
(10)
|
0
|
|
|
|
| Special termination benefits |
16
|
8
|
14
|
|
|
|
| Net periodic benefit/(costs) |
75
|
44
|
107
|
|
|
|
| PBO |
|
|
|
|
|
|
| Beginning of the measurement period |
16,102
|
15,979
|
|
|
|
|
| Plan participant contributions |
146
|
143
|
|
|
|
|
| Service costs |
224
|
203
|
256
|
|
|
|
| Interest costs |
10
|
20
|
52
|
|
|
|
| Plan amendments |
0
|
0
|
|
|
|
|
| Settlements |
(48)
|
(28)
|
|
|
|
|
| Curtailments |
8
|
(17)
|
|
|
|
|
| Special termination benefits |
16
|
8
|
|
|
|
|
| Actuarial losses/(gains) |
321
|
857
|
|
|
|
|
| Benefit payments |
(724)
|
(1,063)
|
|
|
|
|
| Exchange rate losses/(gains) |
0
|
0
|
|
|
|
|
| End of the measurement period |
16,055
|
16,102
|
15,979
|
|
|
|
| Fair value of plan assets |
|
|
|
|
|
|
| Beginning of the measurement period |
18,000
|
17,790
|
|
|
|
|
| Actual return on plan assets |
1,610
|
860
|
|
|
|
|
| Employer contributions |
312
|
298
|
|
|
|
|
| Plan participant contributions |
146
|
143
|
|
|
|
|
| Settlements |
(48)
|
(28)
|
|
|
|
|
| Benefit payments |
(724)
|
(1,063)
|
|
|
|
|
| Exchange rate gains/(losses) |
0
|
0
|
|
|
|
|
| End of the measurement period |
19,296
|
18,000
|
SFr 17,790
|
|
|
|
| Funded status recognized |
|
|
|
|
|
|
| Funded status of the plan - overfunded/(underfunded) |
3,241
|
1,898
|
|
|
|
|
| Total funded status recognized in the consolidated balance sheet at December 31 |
3,241
|
1,898
|
|
|
|
|
| Total amount recognized |
|
|
|
|
|
|
| Noncurrent assets |
3,241
|
1,898
|
|
|
|
|
| Current liabilities |
0
|
0
|
|
|
|
|
| Noncurrent liabilities |
0
|
0
|
|
|
|
|
| Total amount recognized in the consolidated balance sheet at December 31 |
3,241
|
1,898
|
|
|
|
|
| Defined Benefit Plan, Asset Portfolio Gains/(Losses) |
1,189
|
508
|
|
|
|
|
| ABO |
|
|
|
|
|
|
| End of the measurement period |
SFr 15,275
|
SFr 15,637
|
|
|
|
|
| Net benefit pension cost (%) |
|
|
|
|
|
|
| Discount rate - service costs (as a percent) |
0.63%
|
0.69%
|
1.19%
|
|
|
|
| Discount rate - interest costs (as a percent) |
0.06%
|
0.13%
|
0.57%
|
|
|
|
| Salary increases (as a percent) |
1.50%
|
1.50%
|
0.75%
|
|
|
|
| Expected long-term rate of return on plan assets (as a percent) |
2.50%
|
2.10%
|
2.40%
|
|
|
|
| Interest rate on savings plan (as a percent) |
1.25%
|
0.45%
|
1.03%
|
|
|
|
| Benefit obligation (%) |
|
|
|
|
|
|
| Discount rate (as a percent) |
0.56%
|
0.40%
|
0.45%
|
|
|
|
| Salary increases (as a percent) |
1.50%
|
1.50%
|
1.50%
|
|
|
|
| Interest rate on savings plan (as a percent) |
1.50%
|
1.25%
|
0.45%
|
|
|
|
| Switzerland | Defined benefit pension plans | Minimum |
|
|
|
|
|
|
| Defined benefit plan, Disclosure |
|
|
|
|
|
|
| Employee contributions (as a percent) |
5.00%
|
|
|
|
|
|
| Employer contributions (as a percent) |
7.50%
|
|
|
|
|
|
| Benefit obligation (%) |
|
|
|
|
|
|
| Interest rate on savings plan (as a percent) |
|
|
|
|
1.00%
|
1.00%
|
| Switzerland | Defined benefit pension plans | Maximum |
|
|
|
|
|
|
| Defined benefit plan, Disclosure |
|
|
|
|
|
|
| Employee contributions (as a percent) |
14.00%
|
|
|
|
|
|
| Employer contributions (as a percent) |
25.00%
|
|
|
|
|
|
| Switzerland | Defined benefit pension plans | Forecast/Estimate |
|
|
|
|
|
|
| Contributions disclosures |
|
|
|
|
|
|
| Contribution to be made by the entity in next fiscal year |
|
|
|
SFr 258
|
|
|
| International | Defined benefit pension plans |
|
|
|
|
|
|
| Total benefit costs |
|
|
|
|
|
|
| Service costs on benefit obligation |
SFr 16
|
SFr 15
|
SFr 14
|
|
|
|
| Interest costs on benefit obligation |
51
|
68
|
90
|
|
|
|
| Expected return on plan assets |
(65)
|
(85)
|
(108)
|
|
|
|
| Amortization of recognized prior service cost/(credit) |
1
|
1
|
1
|
|
|
|
| Amortization of recognized actuarial losses/(gains) |
14
|
13
|
19
|
|
|
|
| Settlement losses/(gains) |
8
|
(1)
|
0
|
|
|
|
| Curtailment losses/(gains) |
0
|
0
|
0
|
|
|
|
| Special termination benefits |
0
|
0
|
0
|
|
|
|
| Net periodic benefit/(costs) |
25
|
11
|
16
|
|
|
|
| PBO |
|
|
|
|
|
|
| Beginning of the measurement period |
3,482
|
3,325
|
|
|
|
|
| Plan participant contributions |
0
|
0
|
|
|
|
|
| Service costs |
16
|
15
|
14
|
|
|
|
| Interest costs |
51
|
68
|
90
|
|
|
|
| Plan amendments |
(4)
|
5
|
|
|
|
|
| Settlements |
(448)
|
(23)
|
|
|
|
|
| Curtailments |
0
|
0
|
|
|
|
|
| Special termination benefits |
0
|
0
|
|
|
|
|
| Actuarial losses/(gains) |
(100)
|
456
|
|
|
|
|
| Benefit payments |
(66)
|
(156)
|
|
|
|
|
| Exchange rate losses/(gains) |
101
|
(208)
|
|
|
|
|
| End of the measurement period |
3,032
|
3,482
|
3,325
|
|
|
|
| Fair value of plan assets |
|
|
|
|
|
|
| Beginning of the measurement period |
4,212
|
4,111
|
|
|
|
|
| Actual return on plan assets |
(45)
|
476
|
|
|
|
|
| Employer contributions |
17
|
61
|
|
|
|
|
| Plan participant contributions |
0
|
0
|
|
|
|
|
| Settlements |
(448)
|
(23)
|
|
|
|
|
| Benefit payments |
(66)
|
(156)
|
|
|
|
|
| Exchange rate gains/(losses) |
132
|
(257)
|
|
|
|
|
| End of the measurement period |
3,802
|
4,212
|
SFr 4,111
|
|
|
|
| Funded status recognized |
|
|
|
|
|
|
| Funded status of the plan - overfunded/(underfunded) |
770
|
730
|
|
|
|
|
| Total funded status recognized in the consolidated balance sheet at December 31 |
770
|
730
|
|
|
|
|
| Total amount recognized |
|
|
|
|
|
|
| Noncurrent assets |
974
|
975
|
|
|
|
|
| Current liabilities |
(7)
|
(8)
|
|
|
|
|
| Noncurrent liabilities |
(197)
|
(237)
|
|
|
|
|
| Total amount recognized in the consolidated balance sheet at December 31 |
770
|
730
|
|
|
|
|
| Defined Benefit Plan, Asset Portfolio Gains/(Losses) |
(110)
|
391
|
|
|
|
|
| ABO |
|
|
|
|
|
|
| End of the measurement period |
SFr 3,001
|
SFr 3,449
|
|
|
|
|
| Net benefit pension cost (%) |
|
|
|
|
|
|
| Discount rate - service costs (as a percent) |
3.22%
|
3.04%
|
3.28%
|
|
|
|
| Discount rate - interest costs (as a percent) |
1.62%
|
2.39%
|
3.28%
|
|
|
|
| Salary increases (as a percent) |
2.98%
|
2.84%
|
2.92%
|
|
|
|
| Expected long-term rate of return on plan assets (as a percent) |
1.79%
|
2.37%
|
3.00%
|
|
|
|
| Benefit obligation (%) |
|
|
|
|
|
|
| Discount rate (as a percent) |
2.15%
|
1.67%
|
2.38%
|
|
|
|
| Salary increases (as a percent) |
3.33%
|
2.98%
|
2.84%
|
|
|
|
| International | Defined benefit pension plans | Forecast/Estimate |
|
|
|
|
|
|
| Contributions disclosures |
|
|
|
|
|
|
| Contribution to be made by the entity in next fiscal year |
|
|
|
16
|
|
|
| International | Other post-retirement defined benefit plans |
|
|
|
|
|
|
| Total benefit costs |
|
|
|
|
|
|
| Service costs on benefit obligation |
SFr 0
|
SFr 0
|
SFr 0
|
|
|
|
| Interest costs on benefit obligation |
2
|
4
|
6
|
|
|
|
| Expected return on plan assets |
0
|
0
|
0
|
|
|
|
| Amortization of recognized prior service cost/(credit) |
0
|
0
|
0
|
|
|
|
| Amortization of recognized actuarial losses/(gains) |
1
|
1
|
3
|
|
|
|
| Settlement losses/(gains) |
0
|
0
|
0
|
|
|
|
| Curtailment losses/(gains) |
0
|
0
|
0
|
|
|
|
| Special termination benefits |
0
|
0
|
0
|
|
|
|
| Net periodic benefit/(costs) |
3
|
5
|
9
|
|
|
|
| PBO |
|
|
|
|
|
|
| Beginning of the measurement period |
156
|
164
|
|
|
|
|
| Plan participant contributions |
0
|
0
|
|
|
|
|
| Service costs |
0
|
0
|
0
|
|
|
|
| Interest costs |
2
|
4
|
6
|
|
|
|
| Plan amendments |
0
|
0
|
|
|
|
|
| Settlements |
0
|
0
|
|
|
|
|
| Curtailments |
0
|
0
|
|
|
|
|
| Special termination benefits |
0
|
0
|
|
|
|
|
| Actuarial losses/(gains) |
(14)
|
13
|
|
|
|
|
| Benefit payments |
(10)
|
(11)
|
|
|
|
|
| Exchange rate losses/(gains) |
6
|
(14)
|
|
|
|
|
| End of the measurement period |
140
|
156
|
164
|
|
|
|
| Fair value of plan assets |
|
|
|
|
|
|
| Beginning of the measurement period |
0
|
0
|
|
|
|
|
| Actual return on plan assets |
0
|
0
|
|
|
|
|
| Employer contributions |
10
|
11
|
|
|
|
|
| Plan participant contributions |
0
|
0
|
|
|
|
|
| Settlements |
0
|
0
|
|
|
|
|
| Benefit payments |
(10)
|
(11)
|
|
|
|
|
| Exchange rate gains/(losses) |
0
|
0
|
|
|
|
|
| End of the measurement period |
0
|
0
|
SFr 0
|
|
|
|
| Funded status recognized |
|
|
|
|
|
|
| Funded status of the plan - overfunded/(underfunded) |
(140)
|
(156)
|
|
|
|
|
| Total funded status recognized in the consolidated balance sheet at December 31 |
(140)
|
(156)
|
|
|
|
|
| Total amount recognized |
|
|
|
|
|
|
| Noncurrent assets |
0
|
0
|
|
|
|
|
| Current liabilities |
(10)
|
(11)
|
|
|
|
|
| Noncurrent liabilities |
(130)
|
(145)
|
|
|
|
|
| Total amount recognized in the consolidated balance sheet at December 31 |
(140)
|
(156)
|
|
|
|
|
| ABO |
|
|
|
|
|
|
| End of the measurement period |
SFr 140
|
SFr 156
|
|
|
|
|
| Net benefit pension cost (%) |
|
|
|
|
|
|
| Discount rate - service costs (as a percent) |
|
|
4.38%
|
|
|
|
| Discount rate - interest costs (as a percent) |
1.74%
|
2.77%
|
3.95%
|
|
|
|
| Benefit obligation (%) |
|
|
|
|
|
|
| Discount rate (as a percent) |
2.89%
|
2.55%
|
3.23%
|
|
|
|
| Health care cost assumptions |
|
|
|
|
|
|
| Weighted-average rate of health care benefit assumed (as a percent) |
6.50%
|
7.00%
|
8.00%
|
|
|
|
| Weighted-average rate of health care benefit decrease (as a percent) |
4.50%
|
|
|
|
|
|
| International | Other post-retirement defined benefit plans | Forecast/Estimate |
|
|
|
|
|
|
| Contributions disclosures |
|
|
|
|
|
|
| Contribution to be made by the entity in next fiscal year |
|
|
|
SFr 10
|
|
|
| Health care cost assumptions |
|
|
|
|
|
|
| Weighted-average rate of health care benefit assumed (as a percent) |
|
|
|
6.50%
|
|
|
| US | Defined benefit pension plans |
|
|
|
|
|
|
| Pension and Other Postretirement Benefit Contributions |
|
|
|
|
|
|
| Contributions made to defined benefit pension plans and other post-retirement defined benefit plans |
SFr 0
|
SFr 43
|
|
|
|
|
| Bank |
|
|
|
|
|
|
| Funded status recognized |
|
|
|
|
|
|
| Funded status of the plan - overfunded/(underfunded) |
640
|
581
|
|
|
|
|
| Total amount recognized |
|
|
|
|
|
|
| Noncurrent assets |
974
|
975
|
|
|
|
|
| Amounts recognized in AOCI |
|
|
|
|
|
|
| Actuarial gains/(losses) |
(429)
|
(460)
|
|
|
|
|
| Prior service credit/(cost) |
(6)
|
(11)
|
|
|
|
|
| Total |
(435)
|
(471)
|
|
|
|
|
| Amounts recognized in other comprehensive income |
|
|
|
|
|
|
| Actuarial gains/(losses), Tax |
0
|
19
|
SFr (4)
|
|
|
|
| Actuarial gains/(losses), Net |
13
|
(55)
|
|
|
|
|
| Prior service credit/(cost), Net |
3
|
(4)
|
|
|
|
|
| Amortization of actuarial losses/ (gains), Net |
12
|
13
|
|
|
|
|
| Amortization of prior service cost/(credit), Net |
1
|
0
|
|
|
|
|
| Immediate recognition due to curtailment/settlement, Net |
7
|
(1)
|
|
|
|
|
| Total amounts recognized in other comprehensive income, Net |
36
|
(47)
|
|
|
|
|
| Bank | Defined benefit and defined contribution |
|
|
|
|
|
|
| Total benefit costs |
|
|
|
|
|
|
| Service costs on benefit obligation |
497
|
503
|
502
|
|
|
|
| PBO |
|
|
|
|
|
|
| Service costs |
SFr 497
|
SFr 503
|
SFr 502
|
|
|
|
| Bank | Switzerland | Defined benefit pension plans |
|
|
|
|
|
|
| PBO |
|
|
|
|
|
|
| Entity contribution to the group plan (as a percent) |
84.00%
|
|
|
|
|
|
| Bank | Switzerland | Defined benefit pension plans | Minimum |
|
|
|
|
|
|
| Defined benefit plan, Disclosure |
|
|
|
|
|
|
| Employer contributions (as a percent) |
7.50%
|
|
|
|
|
|
| Bank | Switzerland | Defined benefit pension plans | Maximum |
|
|
|
|
|
|
| Defined benefit plan, Disclosure |
|
|
|
|
|
|
| Employer contributions (as a percent) |
25.00%
|
|
|
|
|
|
| Bank | Switzerland | Defined benefit pension plans | Forecast/Estimate |
|
|
|
|
|
|
| Contributions disclosures |
|
|
|
|
|
|
| Contributions by the entity to the group plan |
|
|
|
SFr 216
|
|
|
| Bank | Switzerland | Other post-retirement defined benefit plans |
|
|
|
|
|
|
| Health care cost assumptions |
|
|
|
|
|
|
| Weighted-average rate of health care benefit assumed (as a percent) |
6.50%
|
7.00%
|
8.00%
|
|
|
|
| Bank | International | Defined benefit pension plans |
|
|
|
|
|
|
| Total benefit costs |
|
|
|
|
|
|
| Service costs on benefit obligation |
SFr 14
|
SFr 14
|
SFr 14
|
|
|
|
| Interest costs on benefit obligation |
49
|
68
|
90
|
|
|
|
| Expected return on plan assets |
(65)
|
(85)
|
(108)
|
|
|
|
| Amortization of recognized prior service cost/(credit) |
1
|
1
|
1
|
|
|
|
| Amortization of recognized actuarial losses/(gains) |
14
|
13
|
19
|
|
|
|
| Settlement losses/(gains) |
8
|
(1)
|
0
|
|
|
|
| Net periodic benefit/(costs) |
21
|
10
|
16
|
|
|
|
| PBO |
|
|
|
|
|
|
| Beginning of the measurement period |
3,475
|
3,325
|
|
|
|
|
| Service costs |
14
|
14
|
14
|
|
|
|
| Interest costs |
49
|
68
|
90
|
|
|
|
| Plan amendments |
(4)
|
5
|
|
|
|
|
| Settlements |
(448)
|
(23)
|
|
|
|
|
| Actuarial losses/(gains) |
(100)
|
453
|
|
|
|
|
| Plans added |
0
|
(3)
|
|
|
|
|
| Benefit payments |
(65)
|
(156)
|
|
|
|
|
| Exchange rate losses/(gains) |
101
|
(208)
|
|
|
|
|
| End of the measurement period |
3,022
|
3,475
|
3,325
|
|
|
|
| Fair value of plan assets |
|
|
|
|
|
|
| Beginning of the measurement period |
4,212
|
4,111
|
|
|
|
|
| Actual return on plan assets |
(45)
|
476
|
|
|
|
|
| Employer contributions |
16
|
61
|
|
|
|
|
| Settlements |
(448)
|
(23)
|
|
|
|
|
| Benefit payments |
(65)
|
(156)
|
|
|
|
|
| Exchange rate gains/(losses) |
132
|
(257)
|
|
|
|
|
| End of the measurement period |
3,802
|
4,212
|
SFr 4,111
|
|
|
|
| Funded status recognized |
|
|
|
|
|
|
| Funded status of the plan - overfunded/(underfunded) |
780
|
737
|
|
|
|
|
| Total funded status recognized in the consolidated balance sheet at December 31 |
780
|
737
|
|
|
|
|
| Total amount recognized |
|
|
|
|
|
|
| Noncurrent assets |
975
|
975
|
|
|
|
|
| Current liabilities |
(7)
|
(8)
|
|
|
|
|
| Noncurrent liabilities |
(188)
|
(230)
|
|
|
|
|
| Total amount recognized in the consolidated balance sheet at December 31 |
780
|
737
|
|
|
|
|
| ABO |
|
|
|
|
|
|
| End of the measurement period |
2,996
|
3,445
|
|
|
|
|
| Amounts recognized in AOCI |
|
|
|
|
|
|
| Actuarial gains/(losses) |
(402)
|
(421)
|
|
|
|
|
| Prior service credit/(cost) |
(9)
|
(14)
|
|
|
|
|
| Total |
(411)
|
(435)
|
|
|
|
|
| Amounts recognized in other comprehensive income |
|
|
|
|
|
|
| Actuarial gains/(losses), Gross |
(10)
|
(62)
|
|
|
|
|
| Actuarial gains/(losses), Tax |
12
|
17
|
|
|
|
|
| Actuarial gains/(losses), Net |
2
|
(45)
|
|
|
|
|
| Prior service credit/(cost), Gross |
4
|
(5)
|
|
|
|
|
| Prior service credit/(cost), Tax |
(1)
|
1
|
|
|
|
|
| Prior service credit/(cost), Net |
3
|
(4)
|
|
|
|
|
| Amortization of actuarial losses/(gains), Gross |
14
|
13
|
|
|
|
|
| Amortization of actuarial losses/(gains), Tax |
(3)
|
(1)
|
|
|
|
|
| Amortization of actuarial losses/ (gains), Net |
11
|
12
|
|
|
|
|
| Amortization of prior service cost/(credit), Gross |
1
|
1
|
|
|
|
|
| Amortization of prior service cost/(credit), Tax |
0
|
(1)
|
|
|
|
|
| Amortization of prior service cost/(credit), Net |
1
|
0
|
|
|
|
|
| Immediate recognition due to curtailment/settlement, Gross |
8
|
(1)
|
|
|
|
|
| Immediate recognition due to curtailment/settlement, Tax |
(1)
|
0
|
|
|
|
|
| Immediate recognition due to curtailment/settlement, Net |
7
|
(1)
|
|
|
|
|
| Total amounts recognized in other comprehensive income, Gross |
17
|
(54)
|
|
|
|
|
| Total amounts recognized in other comprehensive income, Tax |
7
|
16
|
|
|
|
|
| Total amounts recognized in other comprehensive income, Net |
SFr 24
|
SFr (38)
|
|
|
|
|
| Net benefit pension cost (%) |
|
|
|
|
|
|
| Discount rate - service costs (as a percent) |
2.64%
|
2.62%
|
3.28%
|
|
|
|
| Discount rate - interest costs (as a percent) |
1.56%
|
2.37%
|
3.28%
|
|
|
|
| Salary increases (as a percent) |
2.97%
|
2.84%
|
2.92%
|
|
|
|
| Expected long-term rate of return on plan assets (as a percent) |
1.79%
|
2.37%
|
3.00%
|
|
|
|
| Benefit obligation (%) |
|
|
|
|
|
|
| Discount rate (as a percent) |
2.13%
|
1.66%
|
2.38%
|
|
|
|
| Salary increases (as a percent) |
3.32%
|
2.97%
|
2.84%
|
|
|
|
| Bank | International | Defined benefit pension plans | Forecast/Estimate |
|
|
|
|
|
|
| Contributions disclosures |
|
|
|
|
|
|
| Contribution to be made by the entity in next fiscal year |
|
|
|
16
|
|
|
| Bank | International | Other post-retirement defined benefit plans |
|
|
|
|
|
|
| Total benefit costs |
|
|
|
|
|
|
| Service costs on benefit obligation |
SFr 0
|
SFr 0
|
SFr 0
|
|
|
|
| Interest costs on benefit obligation |
2
|
4
|
6
|
|
|
|
| Expected return on plan assets |
0
|
0
|
0
|
|
|
|
| Amortization of recognized prior service cost/(credit) |
0
|
0
|
0
|
|
|
|
| Amortization of recognized actuarial losses/(gains) |
1
|
1
|
3
|
|
|
|
| Settlement losses/(gains) |
0
|
0
|
0
|
|
|
|
| Net periodic benefit/(costs) |
3
|
5
|
9
|
|
|
|
| PBO |
|
|
|
|
|
|
| Beginning of the measurement period |
156
|
164
|
|
|
|
|
| Service costs |
0
|
0
|
0
|
|
|
|
| Interest costs |
2
|
4
|
6
|
|
|
|
| Plan amendments |
0
|
0
|
|
|
|
|
| Settlements |
0
|
0
|
|
|
|
|
| Actuarial losses/(gains) |
(14)
|
13
|
|
|
|
|
| Plans added |
0
|
0
|
|
|
|
|
| Benefit payments |
(10)
|
(11)
|
|
|
|
|
| Exchange rate losses/(gains) |
6
|
(14)
|
|
|
|
|
| End of the measurement period |
140
|
156
|
164
|
|
|
|
| Fair value of plan assets |
|
|
|
|
|
|
| Beginning of the measurement period |
0
|
0
|
|
|
|
|
| Actual return on plan assets |
0
|
0
|
|
|
|
|
| Employer contributions |
10
|
11
|
|
|
|
|
| Settlements |
0
|
0
|
|
|
|
|
| Benefit payments |
(10)
|
(11)
|
|
|
|
|
| Exchange rate gains/(losses) |
0
|
0
|
|
|
|
|
| End of the measurement period |
0
|
0
|
SFr 0
|
|
|
|
| Funded status recognized |
|
|
|
|
|
|
| Funded status of the plan - overfunded/(underfunded) |
(140)
|
(156)
|
|
|
|
|
| Total funded status recognized in the consolidated balance sheet at December 31 |
(140)
|
(156)
|
|
|
|
|
| Total amount recognized |
|
|
|
|
|
|
| Noncurrent assets |
0
|
0
|
|
|
|
|
| Current liabilities |
(10)
|
(11)
|
|
|
|
|
| Noncurrent liabilities |
(130)
|
(145)
|
|
|
|
|
| Total amount recognized in the consolidated balance sheet at December 31 |
(140)
|
(156)
|
|
|
|
|
| ABO |
|
|
|
|
|
|
| End of the measurement period |
140
|
156
|
|
|
|
|
| Amounts recognized in AOCI |
|
|
|
|
|
|
| Actuarial gains/(losses) |
(27)
|
(39)
|
|
|
|
|
| Prior service credit/(cost) |
3
|
3
|
|
|
|
|
| Total |
(24)
|
(36)
|
|
|
|
|
| Amounts recognized in other comprehensive income |
|
|
|
|
|
|
| Actuarial gains/(losses), Gross |
14
|
(13)
|
|
|
|
|
| Actuarial gains/(losses), Tax |
(3)
|
3
|
|
|
|
|
| Actuarial gains/(losses), Net |
11
|
(10)
|
|
|
|
|
| Prior service credit/(cost), Gross |
0
|
0
|
|
|
|
|
| Prior service credit/(cost), Tax |
0
|
0
|
|
|
|
|
| Prior service credit/(cost), Net |
0
|
0
|
|
|
|
|
| Amortization of actuarial losses/(gains), Gross |
1
|
1
|
|
|
|
|
| Amortization of actuarial losses/(gains), Tax |
0
|
0
|
|
|
|
|
| Amortization of actuarial losses/ (gains), Net |
1
|
1
|
|
|
|
|
| Amortization of prior service cost/(credit), Gross |
0
|
0
|
|
|
|
|
| Amortization of prior service cost/(credit), Tax |
0
|
0
|
|
|
|
|
| Amortization of prior service cost/(credit), Net |
0
|
0
|
|
|
|
|
| Immediate recognition due to curtailment/settlement, Gross |
0
|
0
|
|
|
|
|
| Immediate recognition due to curtailment/settlement, Tax |
0
|
0
|
|
|
|
|
| Immediate recognition due to curtailment/settlement, Net |
0
|
0
|
|
|
|
|
| Total amounts recognized in other comprehensive income, Gross |
15
|
(12)
|
|
|
|
|
| Total amounts recognized in other comprehensive income, Tax |
(3)
|
3
|
|
|
|
|
| Total amounts recognized in other comprehensive income, Net |
SFr 12
|
SFr (9)
|
|
|
|
|
| Net benefit pension cost (%) |
|
|
|
|
|
|
| Discount rate - service costs (as a percent) |
|
|
4.38%
|
|
|
|
| Discount rate - interest costs (as a percent) |
1.74%
|
2.77%
|
3.95%
|
|
|
|
| Benefit obligation (%) |
|
|
|
|
|
|
| Discount rate (as a percent) |
2.89%
|
2.55%
|
3.23%
|
|
|
|
| Health care cost assumptions |
|
|
|
|
|
|
| Weighted-average rate of health care benefit decrease (as a percent) |
4.50%
|
|
|
|
|
|
| Bank | International | Other post-retirement defined benefit plans | Forecast/Estimate |
|
|
|
|
|
|
| Contributions disclosures |
|
|
|
|
|
|
| Contribution to be made by the entity in next fiscal year |
|
|
|
SFr 10
|
|
|
| Health care cost assumptions |
|
|
|
|
|
|
| Weighted-average rate of health care benefit assumed (as a percent) |
|
|
|
6.50%
|
|
|
| Bank | US | Defined benefit pension plans |
|
|
|
|
|
|
| Pension and Other Postretirement Benefit Contributions |
|
|
|
|
|
|
| Contributions made to defined benefit pension plans and other post-retirement defined benefit plans |
SFr 0
|
SFr 43
|
|
|
|
|