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4.6 Pension funds

The Orell Füssli Foundation has used the 2015 BVG (OPA) mortality table since 2016. The actuarial interest rate is 1.50% (2017: 1.50%).

Employer’s contribution reserves

in CHF thousand                                
   
Nominal value
ECR
 

Waiver of usage
 

Adjustments
 
Additions/
Reversals
 

Balance sheet
 

Balance sheet
  Result from ECR
in personnel
expenditure
  Result from ECR
in personnel
expenditure
    31.12.2018   31.12.2018   31.12.2018   2018   31.12.2018   31.12.2017   2018   2017
Pension schemes without funding surplus / deficit (Switzerland)   3,623         3,623   3,623    

Financial benefit/liability and pension costs

in CHF thousand                                
    Funding
surplus/deficit
according to
Swiss GAAP
FER 26
 

Economic
benefit / liability
Group
 

Economic
benefit / liability
Group
  Translation
differences
with no impact
on the income
statement
  Change to
prior year
or charged
to income
statement
 

Contributions
limited to
the period
 

Pension costs
in personnel
expenditure
 

Pension costs
in personnel
expenditure
    31.12.2018   31.12.2018   31.12.2017   2018   31.12.2018   31.12.2018   2018   2017
Pension schemes without funding surplus / deficit (Switzerland)               3,660   3,435
Unfunded pension schemes (abroad)               1,406   1,654
Total               5,066   5,089