Annual report

2022
2021
CHF 000s
CHF 000s
Defined benefit obligations for active members
194,993
232,534
Defined benefit obligations for retirees
100,163
121,769
Defined benefit obligations for non-Swiss post-employment benefits
3,091
-
298,247
354,303
Change in pension plan assets during the year: 
2022
2021
CHF 000s
CHF 000s
Fair value of plan assets at 1 January
333,028
295,068
Employer contributions
16,449
15,642
Employee contributions
9,838
9,333
Net benefits paid
( 13,498)
( 18,974)
Actual administration expenses paid
( 643)
( 650)
Interest income on plan assets
998
147
Return on plan assets excluding amounts included in interest income
( 38,473)
32,462
Fair value of plan assets at 31 December
307,699
333,028
Reconciliation of net defined benefit/(liabilities): 
2022
2021
CHF 000s
CHF 000s
Net liabilities at 1 January
( 21,275)
( 57,551)
Opening balance reclassified from Operational provisions
( 2,589)
-
Total (charge) recognised in employee benefits operating expenditure
( 21,238)
( 20,182)
Total remeasurements recognised in other comprehensive income
37,791
40,816
Employer contributions
16,763
15,642
Net liabilities at 31 December
9,452
( 21,275)
INTERNATIONAL FEDERATION OF RED CROSS AND RED CRESCENT SOCIETIES, GENEVA
 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
FOR THE YEAR ENDED 31 DECEMBER 2022
Page 45 
Public 
4.5 Post-employment defined benefit liability, net (continued)