Operating account
| In millions of CHF | 2024 | 2023 |
|---|---|---|
| Ordinary and other contributions | 324.5 | 309.1 |
| Employers’ contributions | 151.9 | 147.9 |
| Withdrawal from the employer contribution reserve | -3.7 | -5.2 |
| Additional employer contributions | 12.3 | 19.2 |
| Members’ contributions | 86.8 | 84.4 |
| One-time payments and purchases | 67.0 | 62.7 |
| Inflow to the employer contribution reserve | 10.2 | 0.0 |
| Payments from the LPP / BVG Security Fund | 0.0 | 0.0 |
| Entry lump-sum transfers | 34.0 | 95.3 |
| Entry lump-sum transfers | 28.3 | 30.3 |
| Reimbursements of withdrawals for home ownership and divorce | 5.1 | 4.4 |
| Transfer of reserves from other Pension Funds (Nestlé or others) | 0.6 | 4.0 |
| Transfer from the Fonds de Pensions Complémentaire Nestlé (pensioners) | 0.0 | 56.6 |
| Inflow from contributions and entry lump-sum transfers | 358.4 | 404.4 |
| In millions of CHF | 2024 | 2023 |
|---|---|---|
| Regulatory benefits | -343.8 | -369.5 |
| Pensions | -301.6 | -305.6 |
| Lump-sum payments and one-time allocations | -42.2 | -63.9 |
| Non-regulatory benefits | -12.8 | -13.2 |
| Voluntary pensions – extra-mandatory | -12.8 | -13.2 |
| Termination benefits and withdrawals | -164.3 | -168.0 |
| Termination benefits for leavers | -145.5 | -143.0 |
| Withdrawals for home ownership and divorce | -18.8 | -14.1 |
| Repayments to the Fonds de Pensions Complémentaire Nestlé | 0.0 | -10.9 |
| Outflow for benefits and withdrawals | -520.9 | -550.7 |
| In millions of CHF | 2024 | 2023 |
|---|---|---|
| Decrease / (increase) in pension liabilities, actuarial provisions, and contribution reserve | -99.0 | 98.7 |
| Active members’ liabilities | 8.8 | -14.3 |
| Pensioners’ liabilities | 44.0 | 54.3 |
| Provision for longevity | -15.2 | -15.5 |
| Provision for death and disability risks | 2.6 | 2.6 |
| Provision for future reduction in the discount rate | 0.0 | 175.0 |
| Remuneration of retirement savings capital | -125.3 | -108.6 |
| Employer contribution reserve | -13.9 | 5.2 |
| Insurance cost – Contributions to the LPP / BVG Security Fund | -0.7 | -0.6 |
| Net result of insurance activities | -262.1 | -48.3 |
| In millions of CHF | 2024 | 2023 |
|---|---|---|
| Net return on investments | 683.6 | 388.0 |
| Gross return on investments | 732.6 | 424.4 |
| Asset management fees | -49.0 | -36.4 |
| Other income | 0.0 | 0.0 |
| Other expenses | -0.3 | 0.0 |
| Administration expenses | -2.4 | -2.1 |
| Income surplus / (expense surplus) before adding to / (releasing from) investment fluctuation reserve | 418.8 | 337.6 |
| Decrease / (increase) in investment fluctuation reserve | -418.8 | -337.6 |
| Income surplus / (expense surplus) | 0.0 | 0.0 |