Auris Medical Holding AG | CIK:0001601936 | 3

  • Filed: 3/22/2018
  • Entity registrant name: Auris Medical Holding AG (CIK: 0001601936)
  • Generator: Workiva (WebFilings)
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1601936/000160193618000007/0001601936-18-000007-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1601936/000160193618000007/ears-20171231.xml
  • XBRL Cloud Viewer: Click to open XBRL Cloud Viewer
  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001601936
  • Open this page in separate window: Click

    • ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory

    Defined Benefit Cost
     
    2017
     
    2016
     
    2015
    Service cost
    348,172

     
    319,173

     
    261,778

    Net interest expense
    12,994

     
    14,922

     
    14,873

    Administration expense
    17,422

     
    8,710

     
    5,866

    Total defined costs for the year recognized in profit or loss
    378,588

     
    342,805

     
    282,517

     
     
     
     
     
     
    Remeasurement of the Defined Benefit Liability
     
    2017
     
    2016
     
    2015
    Actuarial loss (gain) arising from changes in financial assumptions
    (150,552
    )
     
    412,396

     
    (167,623
    )
    Actuarial loss arising from experience adjustments
    211,331

     
    264,417

     
    175,375

    Actuarial gain arising from demographic assumptions
    —

     
    (258,876
    )
     
    —

    Return on plan assets excluding interest income
    (332,759
    )
     
    (23,835
    )
     
    46,164

    Total defined benefit cost for the year recognized in the other comprehensive loss
    (271,980
    )
     
    394,102

     
    53,916

     
     
     
     
     
     
    Assumptions
    At December 31
    2017
     
    2016
     
    2015
    Discount rate
    0.80
    %
     
    0.70
    %
     
    1.10
    %
    Future salary increase
    1.10
    %
     
    1.10
    %
     
    1.10
    %
    Pension indexation
    0.00
    %
     
    0.00
    %
     
    0.00
    %
    Mortality and disability rates
    BVG2015G

     
    BVG2015G

     
    BVG 2010G