02-05-12 – Helsana AR 2019

12. Non-technical provisions

Figures in CHF thousand	Restructur- ing ¹	Personnel/ brokers ²	Taxes	IT investments	Process risks ³	Other ⁴	Total

As at 31.12.2017	403	39,383	979	0	2,190	81,911	124,867
Creation	0	40,904	25	1,037	0	5,144	47,110
Use	–403	–40,817	–900	0	–2,190	–5,040	–49,350
As at 31.12.2018	0	39,470	104	1,037	0	82,015	122,627

Figures in CHF thousand	Restructur- ing ¹	Personnel/ brokers ²	Taxes	IT investments	Process risks ³	Other ⁴	Total

As at 31.12.2018	0	39,470	104	1,037	0	82,015	122,627
Creation	0	71,539	4,503	773	0	5,468	82,283
Use	0	–71,412	–54	–1,810	0	–19,037	–92,313
As at 31.12.2019	0	39,597	4,553	0	0	68,446	112,597

1 The restructuring provisions include the costs of the organisational changes that were made as part of the cost reduction programme.

2 The provisions for holiday and overtime claims as well as staff bonuses and broker fees are included under “Personnel/brokers”.

3 The process risks include subsequent licensing requirements. Any payments were deferred accordingly.

4 The Swiss Financial Market Supervisory Authority (FINMA) has ordered a restriction for the awarding of discounts. The potential compensation payment to individual policyholders was set aside conservatively in 2017 at CHF 65 million.