Sensitivity analysis of significant actuarial assumptions

The following sensitivity analysis for the significant actuarial assumptions, on which calculations are based, shows how the cash value of pension obligations would change on the balance sheet date on account of a possible change in the actuarial assumptions. Only the listed assumption changes, all other assumptions remain unchanged.

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Pension plans

 

 

31.12.2019

 

31.12.2018

in CHF thousands

 

+0.25 %

 

–0.25 %

 

+0.25 %

 

–0.25 %

Discount rate

 

–23'131

 

24'784

 

–23'004

 

24'705

Salary increase

 

2'043

 

–1'994

 

2'213

 

–2'148

Interest credit rate

 

5'396

 

–5'275

 

5'436

 

–5'299

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

in CHF thousands

 

+1 year

 

–1 year

 

+1 year

 

–1 year

Life expectancy

 

14'361

 

–14'512

 

13'404

 

–13'615