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Retirement benefit plan (Tables) | 12 Months Ended
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Dec. 31, 2022
Retirement benefit plan |
Schedule of amounts recognized in balance sheet from defined benefit plans | The following table sets forth the status of the defined benefit pension plan and the amount that is recognized in the consolidated balance sheets: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of
​ | ​ | December 31,
In CHF thousands | ​ | 2022 | ​ | 2021 | ​ | 2020
Defined benefit obligation |  | (32,410) |  | (33,889) |  | (30,213)
Fair value of plan assets |  | 29,197 |  | 26,791 |  | 22,749
Total liability |  | (3,213) |  | (7,098) |  | (7,464)
​
Schedule of amounts recognized in statement of profit and loss from defined benefit plans | The following amounts have been recorded as net pension cost in the consolidated statements of income/(loss): ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Year Ended
​ | ​ | December 31,
In CHF thousands | ​ | 2022 | ​ | 2021 | ​ | 2020
Service cost |  | 1,712 |  | 1,648 |  | 1,626
Interest cost |  | 126 |  | 79 |  | 71
Interest income |  | (87) |  | (48) |  | (42)
Net pension cost |  | 1,751 |  | 1,679 |  | 1,655
​
Schedule of changes in defined benefit obligations, fair value of plan assets and net defined benefit liability | ​ The changes in defined benefit obligation, fair value of plan assets and unrecognized gains/(losses) are as follows. A. Change in defined benefit obligation ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Year Ended
​ | ​ | December 31,
In CHF thousands |  | 2022 |  | 2021 |  | 2020
Defined benefit obligation as of January 1 |  | (33,889) |  | (30,213) |  | (26,624)
Service cost |  | (1,712) |  | (1,648) |  | (1,626)
Interest cost |  | (126) |  | (79) |  | (71)
Change in demographic assumptions |  | 29 |  | — |  | 1,428
Change in financial assumptions |  | 8,397 |  | 156 |  | (71)
Change in experience assumptions |  | (1,726) |  | (252) |  | (931)
Benefits deposited |  | (2,327) |  | (894) |  | (1,467)
Employees’ contributions |  | (1,056) |  | (959) |  | (851)
Defined benefit obligation as of December 31 |  | (32,410) |  | (33,889) |  | (30,213)
​ B.Change in fair value of plan assets ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Year Ended
​ | ​ | December 31,
In CHF thousands | ​ | 2022 | ​ | 2021 | ​ | 2020
Fair value of plan assets as of January 1 |  | 26,791 |  | 22,749 |  | 19,139
Interest income |  | 87 |  | 48 |  | 42
Employees’ contributions |  | 1,056 |  | 959 |  | 851
Employer’s contributions |  | 1,210 |  | 1,089 |  | 950
Benefits deposited |  | 2,327 |  | 894 |  | 1,467
Return on plan assets excluding interest income |  | (2,274) |  | 1,052 |  | 300
Fair value of plan assets as of December 31 |  | 29,197 |  | 26,791 |  | 22,749
​ Expected contributions by the employer to be paid to the post-employment benefit plans during the annual period beginning after the end of the reporting period amount to approximately CHF 1.2 million. C.Change in net defined benefit liability ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Year Ended
​ | ​ | December 31,
In CHF thousands | ​ | 2022 | ​ | 2021 | ​ | 2020
Net defined benefit liabilities as of January 1 |  | 7,098 |  | 7,464 |  | 7,485
Net pension cost through statement of income/(loss) |  | 1,751 |  | 1,679 |  | 1,655
Remeasurement through other comprehensive income/(loss) |  | (4,426) |  | (956) |  | (726)
Employer’s contribution |  | (1,210) |  | (1,089) |  | (950)
Net defined benefit liabilities as of December 31 |  | 3,213 |  | 7,098 |  | 7,464
​
Schedule of amounts recognized in statement of other comprehensive income from defined benefit plans | D.Other comprehensive gains/(losses) ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Year Ended
​ | ​ | December 31,
In CHF thousands | ​ | 2022 | ​ | 2021 | ​ | 2020
Effect of changes in demographic assumptions |  | 29 |  | — |  | 1,428
Effect of changes in financial assumptions |  | 8,397 |  | 156 |  | (71)
Effect of changes in experience assumptions |  | (1,726) |  | (252) |  | (931)
Return on plan assets excluding interest income |  | (2,274) |  | 1,052 |  | 300
Total other comprehensive gain |  | 4,426 |  | 956 |  | 726
​
Actuarial assumptions and sensitivity analysis | The actuarial assumptions used for the calculation of the pension cost and the defined benefit obligation of the defined benefit pension plan for the years ended December 31, 2022, 2021 and 2020, respectively, are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Year Ended |
​ | ​ | December 31, |
​ |  | 2022 |  | 2021 |  | 2020 |
Discount rate |  | 2.25 | % | 0.30 | % | 0.20 | %
Rate of future increase in compensations |  | 1.75 | % | 1.75 | % | 1.75 | %
Rate of future increase in current pensions |  | 0.00 | % | 0.00 | % | 0.00 | %
Interest rate on retirement savings capital |  | 2.25 | % | 0.75 | % | 0.50 | %
Mortality and disability rates |  | BVG 2020-CMI |  | BVG 2020-CMI |  | BVG 2020-CMI | ​
​ A quantitative sensitivity analysis for significant assumptions as of December 31, 2022 is shown below: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Interest rate on
​ | ​ | Discount rate | ​ | Future salary increase | ​ | Future pension cost | ​ | savings capital
​ | ​ | 0.5% | ​ | 0.5% | ​ | 0.5% | ​ | 0.5% | ​ | 0.5% | ​ | 0.5% | ​ | 0.5% | ​ | 0.5%
Assumptions |  | increase |  | decrease |  | increase |  | decrease |  | increase |  | decrease |  | increase |  | decrease
​ |  | In CHF thousands
Potential defined benefit obligation |  | 30,201 |  | 34,916 |  | 32,940 |  | 31,841 |  | 33,601 |  | 31,322 |  | 33,322 |  | 31,545
Decrease/(increase) from actual defined benefit obligation |  | 2,209 |  | (2,506) |  | (530) |  | 569 |  | (1,191) |  | 1,088 |  | (912) |  | 865
​ A quantitative sensitivity analysis for significant assumptions as of December 31, 2021 is shown below: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Interest rate on
​ | ​ | Discount rate | ​ | Future salary increase | ​ | Future pension cost | ​ | savings capital
​ | ​ | 0.5% | ​ | 0.5% | ​ | 0.5% | ​ | 0.5% | ​ | 0.5% | ​ | 0.5% | ​ | 0.5% | ​ | 0.5%
Assumptions |  | increase |  | decrease |  | increase |  | decrease |  | increase |  | decrease |  | increase |  | decrease
​ |  | in CHF thousands
Potential defined benefit obligation |  | 31,190 |  | 37,006 |  | 34,578 |  | 33,176 |  | 35,497 |  | 32,435 |  | 34,822 |  | 33,007
Decrease/(increase) from actual defined benefit obligation |  | 2,699 |  | (3,117) |  | (689) |  | 713 |  | (1,608) |  | 1,454 |  | (933) |  | 882
​

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