14 Other Assets and Liabilities
Other assets
| In CHF million | ||||
|---|---|---|---|---|
| 31.12.2025 | 31.12.2024 | |||
| Deferred charges and prepaid expenses | 104 | 121 | ||
| Employee benefit assets | 42 | 46 | ||
| VAT and other tax receivables | 201 | 336 | ||
| Investment contract costs | 0 | 0 | ||
| Sundry assets | 11 | 10 | ||
| Total other assets | 358 | 513 | ||
Other liabilities
| In CHF million | ||||
|---|---|---|---|---|
| 31.12.2025 | 31.12.2024 | |||
| Deferred income | 151 | 151 | ||
| VAT and other tax payables | 235 | 231 | ||
| Sundry liabilities | 1 | 1 | ||
| Total other liabilities | 386 | 383 | ||