17 Employee Benefits

amounts recognised in the consolidated balance sheet
In CHF million  
  30.06.2010 31.12.2009
Present value of obligations
  –2 472 –2 385
Fair value of plan assets
  273 296
Unrecognised actuarial gains (–)/losses (+)
  349 231
Net defined benefit asset (+)/liability (–)
  –1 850 –1 858
 
The net defined benefit asset/liability consists of
 
gross defined benefit liabilities
  –2 016 –2 025
gross defined benefit assets
  166 167
 
Employee benefit liabilities consist of
 
gross defined benefit liabilities
  –2 016 –2 025
other employee benefit liabilities
  –78 –96
Total employee benefit liabilities
  –2 094 –2 121
 
Amount of insurance contracts not included in plan assets
  2 062 2 047


 
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