v3.25.4
Personnel expenses - Disclosure of Net Defined Benefit Liability (Asset) (Details) - CHF (SFr)
SFr in Thousands
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Actuarial assumptions      
Discount rate 1.25% 1.00% 1.50%
Future salary increases at December 31 2.00% 2.00%  
Reconciliation of the amount recognized in the statement of financial position      
Defined benefit obligation at December 31 SFr 63,767 SFr 58,210  
Fair value of plan assets at December 31 55,926 53,690  
Net defined benefit liability 7,841 4,520 SFr 4,720
Components of defined benefit cost in profit or loss      
Current service cost (employer) 2,607 2,662 2,507
Curtailment (1,187) 0 0
Past service cost 101 (1,297) 43
Interest expense on defined benefit obligation 659 836 1,182
Interest income on plan assets (611) (761) (1,126)
Administrative cost excl. cost for managing plan assets 29 27 26
Defined benefit cost recognized in profit or loss 1,599 1,467 2,632
thereof service cost and administrative cost 1,551 1,393 2,576
thereof net interest expense on the net defined benefit liability 48 74 56
Reconciliation of net defined benefit liability      
Net defined benefit liability at January 1 4,520 4,720  
Defined benefit cost recognized in profit or loss 1,599 1,467  
Remeasurement of net pension liabilities 3,814 485  
Contributions by the employer (2,091) (2,153)  
Defined benefit obligation at December 31 7,841 4,520 4,720
Reconciliation of defined benefit obligation      
Net defined benefit liability at January 1 4,520 4,720  
Actuarial (gain)/loss on defined benefit obligation 3,814 485  
Defined benefit obligation at December 31 7,841 4,520 4,720
Reconciliation of amount recognized in OCI      
Actuarial (gain) / loss on changes in financial assumptions 3,145 3,708 3,644
Actuarial (gain) / loss on changes in demographic assumptions 0 0 (10)
Actuarial (gain) / loss arising from experience adjustments 2,133 (216) (1,000)
Actuarial (gain)/loss on defined benefit obligation 5,278 3,492 2,634
Return on plan assets excluding interest income (1,464) (3,007) (659)
Remeasurement of net pension liabilities [1] 3,814 485 1,975
Reconciliation of fair value of plan assets      
Fair value of plan assets at January 1 (4,520) (4,720)  
Contributions by the employer 2,091 2,153  
Fair value of plan assets at December 31 (7,841) (4,520) (4,720)
Contributions by the employer 1,804 2,128  
Plan asset classes      
Total plan assets at fair value at December 31 55,926 53,690  
thereof entity's own transferable financial instruments 0 0  
thereof property occupied or other assets used by the entity SFr 0 SFr 0  
Weighted average duration of defined obligation in years at December 31 15 years 6 months 16 years 9 months 18 days  
Accrued sabbatical cost SFr 306 SFr 359 343
Actuarial assumptions, possible increase (decrease) in longevity for most of the age categories 1 year    
Research and development expenses      
Plan asset classes      
Non-cash effective pension costs SFr 385 532 390
Selling, general and administrative expenses      
Plan asset classes      
Non-cash effective pension costs SFr 108 SFr 154 110
Active members      
Plan asset classes      
Weighted average duration of defined obligation in years at December 31 15 years 3 months 18 days 16 years 8 months 12 days  
Pensioners      
Plan asset classes      
Weighted average duration of defined obligation in years at December 31 17 years 2 months 12 days 17 years 10 months 24 days  
Actuarial assumption of discount rates      
Plan asset classes      
Percentage of reasonably possible decrease in actuarial assumption (0.25%) (0.25%)  
Percentage of reasonably possible increase in actuarial assumption 0.25% 0.25%  
Defined benefit obligation due to reasonably possible decrease in actuarial assumption SFr 66,299 SFr 60,728  
Defined benefit obligation due to reasonably possible increase in actuarial assumption SFr 61,417 SFr 55,875  
Actuarial assumption of interest rate on retirement savings capital      
Plan asset classes      
Percentage of reasonably possible decrease in actuarial assumption (0.25%) (0.25%)  
Percentage of reasonably possible increase in actuarial assumption 0.25% 0.25%  
Defined benefit obligation due to reasonably possible decrease in actuarial assumption SFr 62,838 SFr 57,297  
Defined benefit obligation due to reasonably possible increase in actuarial assumption SFr 64,723 SFr 59,149  
Actuarial assumption of expected rates of salary increases      
Plan asset classes      
Percentage of reasonably possible decrease in actuarial assumption (0.25%) (0.25%)  
Percentage of reasonably possible increase in actuarial assumption 0.25% 0.25%  
Defined benefit obligation due to reasonably possible decrease in actuarial assumption SFr 63,361 SFr 57,785  
Defined benefit obligation due to reasonably possible increase in actuarial assumption SFr 64,179 SFr 58,623  
Actuarial assumption of life expectancy      
Plan asset classes      
Reasonably possible increase in actuarial assumptions, period 1 year 1 year  
Reasonably possible decrease in actuarial assumptions, period 1 year 1 year  
Defined benefit obligation due to reasonably possible decrease in actuarial assumption SFr 64,665 SFr 59,058  
Defined benefit obligation due to reasonably possible increase in actuarial assumption 62,865 57,360  
Quoted market price      
Reconciliation of the amount recognized in the statement of financial position      
Fair value of plan assets at December 31 46,359 45,147  
Plan asset classes      
Cash and cash equivalents 8,022 7,254  
Equity instruments 24,534 23,455  
Debt instruments (e.g. bonds) 10,887 10,391  
Real estate funds 1,667 2,086  
Others 1,250 1,961  
Total plan assets at fair value at December 31 46,359 45,147  
Non-quoted market price      
Reconciliation of the amount recognized in the statement of financial position      
Fair value of plan assets at December 31 9,567 8,543  
Plan asset classes      
Others 9,567 8,543  
Total plan assets at fair value at December 31 9,567 8,543  
Defined benefit obligation      
Reconciliation of the amount recognized in the statement of financial position      
Net defined benefit liability 63,767 58,210 56,347
Reconciliation of net defined benefit liability      
Net defined benefit liability at January 1 58,210 56,347  
Remeasurement of net pension liabilities 5,278 3,492  
Defined benefit obligation at December 31 63,767 58,210 56,347
Reconciliation of defined benefit obligation      
Net defined benefit liability at January 1 58,210 56,347  
Interest expenses on defined benefit obligation 659 836  
Current service cost (employer) 2,607 2,662  
Contributions by plan participants 1,319 1,352  
Benefits (paid)/deposited (3,250) (5,210)  
Curtailment (1,187) 0  
Past service cost 101 (1,297)  
Administrative cost (excl. cost for managing plan assets) 29 28  
Actuarial (gain)/loss on defined benefit obligation 5,278 3,492  
Defined benefit obligation at December 31 63,767 58,210 56,347
Reconciliation of fair value of plan assets      
Fair value of plan assets at January 1 (58,210) (56,347)  
Interest income on plan assets (659) (836)  
Contributions by plan participants (1,319) (1,352)  
Benefits (paid)/deposited 3,250 5,210  
Fair value of plan assets at December 31 (63,767) (58,210) (56,347)
Plan assets      
Reconciliation of the amount recognized in the statement of financial position      
Net defined benefit liability (55,926) (53,690) (51,627)
Reconciliation of net defined benefit liability      
Net defined benefit liability at January 1 (53,690) (51,627)  
Contributions by the employer (2,091) (2,153)  
Defined benefit obligation at December 31 (55,926) (53,690) (51,627)
Reconciliation of defined benefit obligation      
Net defined benefit liability at January 1 (53,690) (51,627)  
Interest expenses on defined benefit obligation (611) (761)  
Contributions by plan participants (1,319) (1,352)  
Benefits (paid)/deposited 3,250 5,210  
Defined benefit obligation at December 31 (55,926) (53,690) (51,627)
Reconciliation of fair value of plan assets      
Fair value of plan assets at January 1 53,690 51,627  
Interest income on plan assets 611 761  
Contributions by the employer 2,091 2,153  
Contributions by plan participants 1,319 1,352  
Benefits (paid)/deposited (3,250) (5,210)  
Return on plan assets excl. interest income 1,464 3,007  
Fair value of plan assets at December 31 SFr 55,926 SFr 53,690 SFr 51,627
[1] See note 18