22 Property and equipment

in CHF 1,000

Right of use assets1

Bank buildings

Other real estate

Furniture and equipment

IT systems

Total 2025

Acquisition cost

Balance on 01.01.2025

35,161

199,596

3,400

24,147

9,687

271,990

Additions

419

2,223

402

223

596

3,863

Disposals/derecognitions2

–2,165

–1,025

–1,487

–4,677

Foreign-currency translation

–814

–545

–76

–1,435

Other adjustments

0

–5

–5

Balance on 31.12.2025

32,601

201,819

3,802

22,795

8,720

269,736

Accumulated depreciation and amortisation

Balance on 01.01.2025

–22,363

–153,889

–880

–20,117

–8,233

–205,481

Depreciation and amortisation

–4,226

–5,364

–1,560

–1,111

–12,261

Valuation allowances

0

0

Disposals/derecognitions2

2,165

1,025

1,487

4,677

Foreign-currency translation

398

392

66

856

Other adjustments

0

–30

–30

Balance on 31.12.2025

–24,026

–159,253

–880

–20,290

–7,791

–212,239

Net book values on 31.12.2025

8,575

42,566

2,922

2,505

929

57,497

1Total in accordance with the table below.

2Includes derecognitions of fully depreciated property, plant and equipment.

in CHF 1,000

Right of use assets1

Bank buildings

Other real estate

Furniture and equipment

IT systems

Total 2024

Acquisition cost

Balance on 01.01.2024

35,073

198,155

3,366

23,458

11,037

271,088

Additions

945

1,441

34

480

93

2,993

Disposals/derecognitions2

–1,367

–102

–1,490

–2,959

Foreign-currency translation

510

311

47

868

Balance on 31.12.2024

35,161

199,596

3,400

24,147

9,687

271,990

Accumulated depreciation and amortisation

Balance on 01.01.2024

–18,309

–148,299

–31

–17,827

–8,166

–192,631

Depreciation and amortisation

–4,592

–5,590

–8

–1,680

–1,516

–13,386

Valuation allowances3

–592

–841

–459

–1,892

Disposals/derecognitions2

1,367

102

1,490

2,959

Foreign-currency translation

–237

–219

–41

–497

Other adjustments

0

–34

–34

Balance on 31.12.2024

–22,363

–153,889

–880

–20,117

–8,233

–205,481

Net book values on 31.12.2024

12,798

45,707

2,520

4,030

1,454

66,509

1Total in accordance with the table below.

2Includes derecognitions of fully depreciated property, plant and equipment.

3CHF 1.9 million restructuring costs (see Consolidated annual report of VP Bank Group).

Right of use assets

in CHF 1,000

Buildings and premises

Motor vehicles

Total 2025

Acquisition cost

Balance on 01.01.2025

33,046

2,115

35,161

Additions

200

219

419

Disposals/derecognitions

–814

–1,351

–2,165

Foreign-currency translation

–814

0

–814

Balance on 31.12.2025

31,618

983

32,601

Accumulated depreciation and amortisation

Balance on 01.01.2025

–20,688

–1,675

–22,363

Depreciation and amortisation

–4,018

–208

–4,226

Valuation allowances

0

0

0

Disposals/derecognitions

814

1,351

2,165

Foreign-currency translation

398

0

398

Balance on 31.12.2025

–23,494

–532

–24,026

Net book values on 31.12.2025

8,124

451

8,575

in CHF 1,000

Buildings and premises

Motor vehicles

Total 2024

Acquisition cost

Balance on 01.01.2024

33,136

1,937

35,073

Additions

727

218

945

Disposals/derecognitions

–1,327

–40

–1,367

Foreign-currency translation

510

0

510

Balance on 31.12.2024

33,046

2,115

35,161

Accumulated depreciation and amortisation

Balance on 01.01.2024

–16,831

–1,478

–18,309

Depreciation and amortisation

–4,353

–239

–4,592

Valuation allowances

–592

0

–592

Disposals/derecognitions

1,327

40

1,367

Foreign-currency translation

–239

2

–237

Balance on 31.12.2024

–20,688

–1,675

–22,363

Net book values on 31.12.2024

12,358

440

12,798

Additional information regarding property and equipment

in CHF 1,000

2025

2024

Fire insurance value of real estate

177,400

176,500

Fire insurance value of other property and equipment

27,675

26,450

Fair value of other real estate

2,922

2,520

There is no property, plant and equipment from financial leasing.