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 |
||
|
|
31.12.2025 |
31.12.2025 |
31.12.2024 |
2025 |
2025 |
2025 |
2024 |
|
|
|
|
|
|
|
|
|
|
Pension plans with overfunding |
- |
- |
- |
- |
5,786 |
5,786 |
5,712 |
|
Pension institutions with unfunded obligations |
- |
–6,085 |
–5,700 |
–385 |
497 |
1,217 |
1,180 |
|
Total |
- |
–6,085 |
–5,700 |
–385 |
6,283 |
7,003 |
6,892 |
The pension plans with overfunding relate to Repower’s employees in Switzerland, who are covered by the joint pension scheme of the PKE Vorsorgestiftung Energie foundation. On 31 December 2025 the coverage ratio was 120.8%.
The item Pension institutions with unfunded obligations relate to the obligation to pay severance pay in Italy (see Note 28). The change in the stated provision related to pension benefit expenses in the income statement comes to CHF 720 thousand at the average exchange rate.