Operational risk
ORA: General qualitative information
The capital required to cover operational risk is calculated in accordance with the standardised approach. The figures are recalculated once a year at the end of each year and are generally based on data from the financial reporting.
For further information on the management of the bank’s operational risks, please refer to Section 3 ‘Risk management’ of the consolidated notes to the 2025 Annual Report.
OR2: Business indicator and subcomponents
a | b | c | ||||||
Amounts in millions Swiss francs | 31.12.2025 | 31.12.2024 | 31.12.2023 | |||||
Business indicator and subcomponents | ||||||||
1 | Interest, Leases and Dividend Component (ILDC) | 483.1 | – | – | ||||
1a | Interest and leasing income | 762.7 | 997.9 | 972.5 | ||||
1b | Interest and leasing expenses | 298.8 | 549.0 | 555.9 | ||||
1c | Interest-earning assets | 52,206.0 | 48,861.9 | 47,077.7 | ||||
1d | Dividend income | 57.7 | 36.2 | 26.0 | ||||
2 | Services component (SC) | 162.5 | – | – | ||||
2a | Fee and commission income | 157.7 | 143.3 | 129.0 | ||||
2b | Fee and commission expenses | 14.5 | 13.2 | 10.9 | ||||
2c | Other operating income | 9.0 | 39.4 | 9.1 | ||||
2d | Other operating expenses | 0.7 | 0.5 | 0.4 | ||||
3 | Financial component (FC) | 42.6 | – | – | ||||
3a | Net profit on the trading book | 32.7 | 33.2 | 47.8 | ||||
3b | Net profit on the banking book (only where relevant to the calculation of operational risk capital requirements) | 2.1 | 9.4 | 2.5 | ||||
4 | Business Indicator (BI) | 688.2 | – | – | ||||
5 | Business indicator component (BIC) | 82.6 | – | – | ||||
Disclosure on the business indicator | ||||||||
6a | BI gross of excluded discontinued activities | 688.2 | ||||||
6b | Reduction in BI due to excluded discontinued activities | 0.0 |
OR3: Minimum required capital
a | ||||
Amounts in millions Swiss francs | 31.12.2025 | |||
1 | Business Indicator Component (BIC) | 82.6 | ||
2 | Internal Loss Multiplier (ILM) | 1.0 | ||
3 | Minimum required operational risk capital | 82.6 | ||
4 | Risk-weighted positions (RWA) for operational risks | 1,032.3 |