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.