Provisions
| in CHF 000 | Long service awards |
Personnel provisions/ restructuring |
Restoration costs + inherit- ed pollution |
Litigation risks, other |
Total | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| As of 1 January 2020 | 11 045 | 1 168 | 668 | 1 873 | 14 754 | |||||
| Additions of consolidated companies | – | – | – | – | – | |||||
| Disposals of consolidated companies | (121) | (64) | – | – | (185) | |||||
| Increase | 1 867 | 2 306 | (68) | 795 | 4 900 | |||||
| Reversal | (14) | (156) | – | (687) | (858) | |||||
| Used during the financial year | (1 106) | (1 299) | – | (557) | (2 962) | |||||
| Currency effect | – | – | – | (8) | (8) | |||||
| As of 31 December 2020 | 11 671 | 1 954 | 600 | 1 416 | 15 641 | |||||
| due within 1 year | 1 148 | 1 954 | – | 49 | 3 151 | |||||
| due within 1 to 5 years | 10 522 | – | 600 | 1 367 | 12 490 | |||||
| As of 1 January 2021 | 11 671 | 1 954 | 600 | 1 416 | 15 641 | |||||
| Additions of consolidated companies | – | – | – | – | – | |||||
| Disposals of consolidated companies | (288) | – | – | (20) | (308) | |||||
| Increase | 163 | 1 384 | – | 1 366 | 2 913 | |||||
| Reversal | (458) | (14) | – | (260) | (733) | |||||
| Used during the financial year | (683) | (1 491) | – | (472) | (2 646) | |||||
| Currency effect | – | – | – | (44) | (44) | |||||
| As of 31 December 2021 | 10 404 | 1 834 | 600 | 1 986 | 14 823 | |||||
| due within 1 year | 991 | 1 833 | – | 766 | 3 590 | |||||
| due within 1 to 5 years | 9 413 | – | 600 | 1 220 | 11 233 |
The provision for long-service awards is determined on the basis of actuarial principles. The personnel provisions consist mainly of costs that are still expected in conjunction with agreed restructuring measures. They primarily therefore cover provisions for various social plans. Provisions for restoration costs and inherited pollution include the estimated costs of restoring rented properties to their original state once they have been vacated, and guarantees for the removal of inherited pollution from properties sold. The due dates for restoration costs of rented premises are governed by the terms of the relevant agreements. The provisions for litigation risks relate to current cases. Other provisions include several different items, which, if considered individually, are not material in nature. The outflow of non-current provisions is expected within the next five years. The amount set aside for provisions and the point in time at which such will result in a cash outflow are based on best possible estimates and may deviate from actual circumstances in the future.
Current and non-current provisions amount to CHF 14.8 million (previous year: CHF 15.6 million). Provisions for long-service awards and personnel provisions were reduced slightly in the reporting period. In terms of personnel and restructuring provisions, the reporting year saw provisions for the social plan used and reversed in relation to the restructuring of central services. By contrast, restructuring provisions were created for various social plans covering severance pay, early retirement and additional benefits. The increase in provisions for litigation risks is due to adjusted estimates for current cases and also due to new legal cases (Goldbach Group AG). The reversal of provisions no longer required was reflected in the income statement under other income.