XML 60 R49.htm IDEA: XBRL DOCUMENT v3.23.3

Pension and other post-retirement benefits (Tables)

6 Months Ended

Jun. 30, 2023

Components of total pension costs

Components of net periodic benefit costs

in		6M23		6M22
Net periodic benefit costs/(credits) (CHF million)
Service costs on benefit obligation		6		8
Interest costs on benefit obligation		48		30
Expected return on plan assets		(66)		(33)
Amortization of recognized prior service cost/(credit)		1		1
Amortization of recognized actuarial losses		(6)		5
Net periodic benefit costs/(credits)		(17)		11
Service costs on benefit obligation are reflected in compensation and benefits. Other components of net periodic benefit costs are reflected in general and administrative expenses.

X

- Definition

Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)
-URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration