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 |
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31.12.2019 |
31.12.2018 |
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in CHF thousands |
+0.25 % |
–0.25 % |
+0.25 % |
–0.25 % |
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Discount rate |
–23'131 |
24'784 |
–23'004 |
24'705 |
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Salary increase |
2'043 |
–1'994 |
2'213 |
–2'148 |
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Interest credit rate |
5'396 |
–5'275 |
5'436 |
–5'299 |
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in CHF thousands |
+1 year |
–1 year |
+1 year |
–1 year |
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Life expectancy |
14'361 |
–14'512 |
13'404 |
–13'615 |