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
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1651625/000095010318003508/aciu-20171231.xml
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    • ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory

    The actuarial assumptions used for the calculation of the pension cost and the defined benefit obligation of the defined benefit pension plan for the year 2017, 2016 and 2015 are as follows:
     
      
    For the Years Ended December 31,
    		 
      
    2017
    		  
    2016
    		  
    2015
    		 
    Discount rate
    		  
    0.70
    %
    		  
    0.70
    %
    		  
    1.25
    %
    Rate of future increase in compensations
    		  
    1.50
    %
    		  
    1.50
    %
    		  
    1.50
    %
    Rate of future increase in current pensions
    		  
    0.50
    %
    		  
    0.50
    %
    		  
    0.50
    %
    Mortality and disability rates
    		 
    BVG 2015G
    		  
    BVG 2015G
    		  
    BVG 2010G
    		 

    A quantitative sensitivity analysis for significant assumption as of December 31, 2017 is as shown below:

      
    Discount rate
    		 
    Future salary increase
    		 
    Future pension cost
    		 
    Assumptions
     
    		 
    +0.5%
     increase
    		 
    -0.5%
     decrease
    		 
    +0.5%
     increase
    		 
    -0.5%
    decrease
    		 
    +0.5%
     increase
    		 
    -0.5%
    decrease
    		 
     
    in CHF thousands
    		 
    Defined benefit obligation
    		  
    12,707
    		   
    15,849
    		   
    14,449
    		   
    14,121
    		   
    14,989
    		   
    13,564
    		 
    Impact on the net defined benefit obligation
    		  
    1,571
    		   
    (1,571
    )
    		  
    (171
    )
    		  
    157
    		   
    (711
    )
    		  
    714