34Pension schemes
Economic benefit/economic liability and pension benefit expenses
CHF thousand |
Over-/ underfunding |
Organisation's share of economic liability |
Change on prior year |
Contributions concerning the business period |
Pension benefit expenses within personnel expenses |
||
|
31.12.2023 |
31.12.2023 |
31.12.2022 |
2023 |
2023 |
2023 |
2022 |
|
|
|
|
|
|
|
|
Pension plans without over-/ underfunding |
- |
- |
- |
- |
4,045 |
4,045 |
3,734 |
Pension institutions with unfunded obligations |
- |
–4,759 |
–4,647 |
–112 |
361 |
938 |
1,185 |
Total |
- |
–4,759 |
–4,647 |
–112 |
4,406 |
4,983 |
4,919 |
The item “Pension institutions with unfunded obligations” relates to the obligation to pay severance pay in Italy (see Note 27). The change in the stated provision related to pension benefit expenses in the income statement comes to CHF 577 thousand at the average exchange rate.