AC Immune SA | CIK:0001651625 | 3

  • Filed: 3/20/2018
  • Entity registrant name: AC Immune SA (CIK: 0001651625)
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  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1651625/000095010318003508/0000950103-18-003508-index.htm
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    • ifrs-full:DisclosureOfFairValueOfPlanAssetsExplanatory

    The changes in defined benefit obligation, fair value of plan assets and unrecognized (gains) / losses are as follows:

    A.
    Change in defined benefit obligation

    in CHF thousands
    		 
    2017
    		  
    2016
    		  
    2015
    		 
    Defined benefit obligation as of January 1
    		  
    (11,596
    )
    		  
    (9,439
    )
    		  
    (8,091
    )
    Service cost
    		  
    (912
    )
    		  
    (742
    )
    		  
    (641
    )
    Interest cost
    		  
    (81
    )
    		  
    (75
    )
    		  
    (101
    )
    Change in demographic assumptions
    		  
    —
    		   
    (389
    )
    		  
    —
    		 
    Change in financial assumptions
    		  
    —
    		   
    (26
    )
    		  
    (591
    )
    Other actuarial gains / (losses)
    		  
    (735
    )
    		  
    (378
    )
    		  
    (176
    )
    Plan amendment
    		  
    —
    		   
    —
    		   
    584
    		 
    Benefit payments
    		  
    (426
    )
    		  
    (111
    )
    		  
    (48
    )
    Employees’ contributions
    		  
    (528
    )
    		  
    (436
    )
    		  
    (375
    )
    Defined benefit obligation as of December 31
    		  
    (14,278
    )
    		  
    (11,596
    )
    		  
    (9,439
    )

    B.
    Change in fair value of plan assets

    in CHF thousands
    		 
    2017
    		  
    2016
    		  
    2015
    		 
    Fair value of plan assets as of January 1
    		  
    7,798
    		   
    6,652
    		   
    5,681
    		 
    Interest income
    		  
    55
    		   
    56
    		   
    76
    		 
    Employees’ contributions
    		  
    528
    		   
    436
    		   
    375
    		 
    Employer’s contributions
    		  
    590
    		   
    511
    		   
    441
    		 
    Benefits payments
    		  
    426
    		   
    111
    		   
    48
    		 
    Plan assets gains/(losses)
    		  
    (45
    )
    		  
    32
    		   
    31
    		 
    Fair value of plan assets as of December 31
    		  
    9,352
    		   
    7,798
    		   
    6,652
    		 

    Employer’s contribution to the pension plan for the financial year 2018 are estimated to be CHF 630 thousand.

    C.
    Change in net defined benefit liability

    in CHF thousands
    		 
    2017
    		  
    2016
    		  
    2015
    		 
    Net defined benefit liabilities as of January 1
    		  
    3,798
    		   
    2,787
    		   
    2,410
    		 
    Net pension cost through statement of income
    		  
    938
    		   
    761
    		   
    82
    		 
    Re-measurement through other comprehensive income
    		  
    780
    		   
    761
    		   
    736
    		 
    Employer’s contribution
    		  
    (590
    )
    		  
    (511
    )
    		  
    (441
    )
    Net defined benefit liabilities as of December 31
    		  
    4,926
    		   
    3,798
    		   
    2,787