14 Leases
Lease assets
|
|
|
2021 |
||||||
|
millions of CHF |
|
Land and buildings, leased |
|
Machinery and technical equipment, leased |
|
Other non-current assets, leased |
|
Total |
|
Balance as of January 1 |
|
41.7 |
|
3.6 |
|
0.9 |
|
46.1 |
|
Additions |
|
10.0 |
|
17.1 |
|
1.0 |
|
28.2 |
|
Disposals |
|
–0.3 |
|
–0.8 |
|
–0.1 |
|
–1.1 |
|
Depreciation |
|
–5.8 |
|
–0.8 |
|
–0.5 |
|
–7.1 |
|
Remeasurements and contract modifications |
|
–1.1 |
|
– |
|
– |
|
–1.1 |
|
Currency translation differences |
|
2.0 |
|
–0.7 |
|
–0.0 |
|
1.3 |
|
Total lease assets as of December 31 |
|
46.6 |
|
18.4 |
|
1.3 |
|
66.2 |
|
|
|
2020 |
||||||
|
millions of CHF |
|
Land and buildings, leased |
|
Machinery and technical equipment, leased |
|
Other non-current assets, leased |
|
Total |
|
Balance as of January 1 |
|
21.1 |
|
2.3 |
|
0.6 |
|
24.1 |
|
Acquired through business combination |
|
2.1 |
|
0.0 |
|
0.3 |
|
2.4 |
|
Additions |
|
25.1 |
|
1.5 |
|
0.3 |
|
26.9 |
|
Disposals |
|
– |
|
– |
|
–0.0 |
|
–0.0 |
|
Depreciation |
|
–5.1 |
|
–0.3 |
|
–0.4 |
|
–5.8 |
|
Impairments |
|
–0.2 |
|
– |
|
– |
|
–0.2 |
|
Remeasurements and contract modifications |
|
–0.5 |
|
– |
|
– |
|
–0.5 |
|
Currency translation differences |
|
–0.7 |
|
–0.0 |
|
–0.0 |
|
–0.7 |
|
Total lease assets as of December 31 |
|
41.7 |
|
3.6 |
|
0.9 |
|
46.1 |
Lease liabilities
|
|
|
2021 |
||||
|
millions of CHF |
|
Non-current lease liabilities |
|
Current lease liabilities |
|
Total |
|
Balance as of January 1 |
|
39.9 |
|
6.4 |
|
46.2 |
|
Additions |
|
25.9 |
|
2.2 |
|
28.2 |
|
Interest expenses |
|
0.6 |
|
0.1 |
|
0.7 |
|
Cash flow for repayments – principal portion |
|
–1.1 |
|
–6.8 |
|
–8.0 |
|
Cash flow for repayments – interest portion |
|
–0.6 |
|
–0.1 |
|
–0.7 |
|
Remeasurements and contract modifications |
|
0.3 |
|
–0.2 |
|
0.1 |
|
Reclassifications |
|
–6.4 |
|
6.4 |
|
– |
|
Currency translation differences |
|
–0.7 |
|
–0.1 |
|
–0.8 |
|
Total lease liabilities as of December 31 |
|
57.8 |
|
7.9 |
|
65.7 |
|
|
|
2020 |
||||
|
millions of CHF |
|
Non-current lease liabilities |
|
Current lease liabilities |
|
Total |
|
Balance as of January 1 |
|
18.8 |
|
5.3 |
|
24.2 |
|
Acquired through business combination |
|
1.6 |
|
0.9 |
|
2.4 |
|
Additions |
|
25.9 |
|
1.0 |
|
26.9 |
|
Interest expenses |
|
0.4 |
|
0.1 |
|
0.5 |
|
Cash flow for repayments – principal portion |
|
–0.6 |
|
–5.5 |
|
–6.0 |
|
Cash flow for repayments – interest portion |
|
–0.4 |
|
–0.1 |
|
–0.5 |
|
Remeasurements and contract modifications |
|
–0.5 |
|
– |
|
–0.5 |
|
Reclassifications |
|
–4.7 |
|
4.7 |
|
– |
|
Currency translation differences |
|
–0.6 |
|
–0.1 |
|
–0.8 |
|
Total lease liabilities as of December 31 |
|
39.9 |
|
6.4 |
|
46.2 |
Other leasing disclosures
|
millions of CHF |
|
2021 |
|
2020 |
|
Recognized in the income statement |
|
|
|
|
|
Expenses relating to short-term leases |
|
–1.8 |
|
–0.2 |
|
Expenses relating to low-value asset leases, excluding short-term leases of low-value assets |
|
–0.5 |
|
–1.3 |
|
Expenses relating to variable lease payments not included in the lease liability |
|
–0.3 |
|
–0.2 |
|
Income from subleasing right-of-use assets |
|
0.1 |
|
0.0 |
|
Interest expenses on lease liabilities |
|
–0.7 |
|
–0.5 |
|
Total recognized in the income statement |
|
–3.2 |
|
–2.1 |
|
|
|
|
|
|
|
Recognized in the statement of cash flows |
|
|
|
|
|
Cash flow for short-term, low-value and variable leases (included within cash flow from operating activities) |
|
–2.6 |
|
–1.6 |
|
Cash flow from subleasing right-of-use assets (included within cash flow from operating activities) |
|
0.1 |
|
0.0 |
|
Cash flow for repayments of interest on lease liabilities (included within cash flow from operating activities) |
|
–0.7 |
|
–0.5 |
|
Cash flow for repayments of the principal portion on lease liabilities (included within cash flow from financing activities) |
|
–8.0 |
|
–6.0 |
|
Cash flow from subsidies for lease payments (included within cash flow from financing activities) |
|
0.8 |
|
– |
|
Total cash outflow |
|
–10.3 |
|
–8.2 |