24 Liabilites from insurance contracts (according to IFRS 4)

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in CHF thousands

2014

2013

+/– %

As at 1 January

266'151

0

 

Reclassification of non-current assets held for sale

0

187'627

−100.0

Reclassification to financial liabilities at fair value

−136'122

0

 

Newly issued insurance contracts

5'378

73'433

−92.7

Expired or terminated insurance contracts

−46'674

−3'129

 

Performance change

−13'083

8'220

 

As at 31 December

75'650

266'151

−71.6

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