17 Employee Benefits

Amounts recognised in the consolidated balance sheet
In CHF million  30.06.200931.12.2008
Present value of wholly and partly funded obligations  –2 253–2 218
Fair value of plan assets  285268
Present value of unfunded obligations  –70–74
Unrecognised actuarial gains (–)/losses (+)  174165
Unrecognised past service cost  21
Net defined benefit asset (+)/liability (–)  –1 864–1 838
 
The net defined benefit asset/liability consists of 
gross defined benefit liabilities  –2 032–2 003
gross defined benefit assets  168165
 
Employee benefit liabilities consist of 
gross defined benefit liabilities  –2 032–2 003
other employee benefit liabilities  –8–7
Total employee benefit liabilities  –2 040–2 010
Amount of insurance contracts not included in plan assets  2 0492 019


 
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