31 Other reserves
| 
       in CHF thousands  | 
    
       2022  | 
    
       2021  | 
    
       + / – %  | 
  
| 
       As at 1 January  | 
    
       12'932  | 
    
       – 20'911  | 
    
       
  | 
  
| 
       Foreign currency translation  | 
    
       – 16'335  | 
    
       – 14'372  | 
    
       13.7  | 
  
| 
       Actuarial gains / (losses) of pension plans  | 
    
       21'720  | 
    
       46'707  | 
    
       – 53.5  | 
  
| 
       Value changes from financial investments measured at fair value through other comprehensive income  | 
    
       – 179'993  | 
    
       – 3'962  | 
    
       
  | 
  
| 
       Reclassification not affecting the income statement  | 
    
       141  | 
    
       5'469  | 
    
       – 97.4  | 
  
| 
       As at 31 December  | 
    
       – 161'534  | 
    
       12'932  | 
    
       
  |