37 Reclassifications in the Consolidated Balance Sheet

Reclassifications in the consolidated balance sheet as at 31 December 2008
In CHF million 
  As disclosedReclassificationReclassified
 
Assets
 
Insurance and other receivables
  3 950–3 950
Loans
  33 079–33 079
Loans and receivables
  37 02937 029
 
Liabilities
 
Insurance and other payables
  3 465–3 465
Deposits
  3 282–3 282
Other financial liabilities
  6 6726 672
Employee benefit liabilities
  2 010752 085


Reclassifications in the consolidated balance sheet as at 1 January 2008
In CHF million 
  As disclosedReclassificationReclassified
 
Assets
 
Insurance and other receivables
  4 152–4 152
Loans
  20 652–20 652
Loans and receivables
  24 80424 804
 
Liabilities
 
Insurance and other payables
  3 350–3 350
Deposits
  2 622–2 622
Other financial liabilities
  5 8805 880
Employee benefit liabilities
  1 980922 072


Insurance and other receivables and loans are now included within loans and receivables.

Insurance and other payables and deposits have been reclassified to other financial liabilities.

Liabilities relating to holiday and bonus accruals have been reclassified from insurance and other payables to employee benefit liabilities.

 
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