13 Property, plant and equipment
|
|
|
2021 |
||||||||
|
millions of CHF |
|
Land and buildings |
|
Machinery and technical equipment |
|
Other non-current assets |
|
Assets under construction |
|
Total |
|
Acquisition cost |
|
|
|
|
|
|
|
|
|
|
|
Balance as of January 1 |
|
44.9 |
|
204.0 |
|
16.3 |
|
45.7 |
|
310.8 |
|
Additions |
|
2.8 |
|
8.6 |
|
1.2 |
|
17.2 |
|
29.8 |
|
Disposals |
|
–0.2 |
|
–4.5 |
|
–2.0 |
|
– |
|
–6.6 |
|
Reclassifications |
|
22.6 |
|
12.6 |
|
1.8 |
|
–37.0 |
|
– |
|
Currency translation differences |
|
–1.2 |
|
–2.2 |
|
–0.3 |
|
–3.3 |
|
–6.9 |
|
Balance as of December 31 |
|
68.9 |
|
218.6 |
|
17.1 |
|
22.6 |
|
327.1 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated depreciation |
|
|
|
|
|
|
|
|
|
|
|
Balance as of January 1 |
|
23.5 |
|
118.8 |
|
7.5 |
|
– |
|
149.8 |
|
Additions |
|
2.7 |
|
17.4 |
|
1.5 |
|
– |
|
21.6 |
|
Disposals |
|
–0.2 |
|
–4.4 |
|
–1.9 |
|
– |
|
–6.5 |
|
Impairments |
|
– |
|
0.2 |
|
– |
|
0.6 |
|
0.8 |
|
Currency translation differences |
|
–1.4 |
|
–0.6 |
|
–0.0 |
|
– |
|
–1.9 |
|
Balance as of December 31 |
|
24.6 |
|
131.4 |
|
7.1 |
|
0.6 |
|
163.7 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Net book value |
|
|
|
|
|
|
|
|
|
|
|
As of January 1 |
|
21.4 |
|
85.2 |
|
8.8 |
|
45.7 |
|
161.0 |
|
As of December 31 |
|
44.2 |
|
87.1 |
|
9.9 |
|
22.0 |
|
163.3 |
|
|
|
2020 |
||||||||
|
millions of CHF |
|
Land and buildings |
|
Machinery and technical equipment |
|
Other non-current assets |
|
Assets under construction |
|
Total |
|
Acquisition cost |
|
|
|
|
|
|
|
|
|
|
|
Balance as of January 1 |
|
38.6 |
|
194.1 |
|
15.6 |
|
26.9 |
|
275.2 |
|
Acquired through business combination |
|
2.8 |
|
4.2 |
|
0.6 |
|
5.5 |
|
13.1 |
|
Additions |
|
1.3 |
|
8.4 |
|
1.0 |
|
31.5 |
|
42.1 |
|
Disposals |
|
–0.3 |
|
–13.2 |
|
–2.5 |
|
– |
|
–16.0 |
|
Reclassifications |
|
2.3 |
|
14.2 |
|
1.8 |
|
–18.3 |
|
– |
|
Currency translation differences |
|
0.2 |
|
–3.8 |
|
–0.2 |
|
0.1 |
|
–3.7 |
|
Balance as of December 31 |
|
44.9 |
|
204.0 |
|
16.3 |
|
45.7 |
|
310.8 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated depreciation |
|
|
|
|
|
|
|
|
|
|
|
Balance as of January 1 |
|
21.1 |
|
117.6 |
|
8.9 |
|
– |
|
147.6 |
|
Additions |
|
2.1 |
|
14.4 |
|
1.1 |
|
– |
|
17.6 |
|
Disposals |
|
–0.3 |
|
–11.6 |
|
–2.4 |
|
– |
|
–14.3 |
|
Impairments |
|
– |
|
0.3 |
|
– |
|
– |
|
0.3 |
|
Currency translation differences |
|
0.7 |
|
–2.0 |
|
–0.1 |
|
– |
|
–1.4 |
|
Balance as of December 31 |
|
23.5 |
|
118.8 |
|
7.5 |
|
– |
|
149.8 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Net book value |
|
|
|
|
|
|
|
|
|
|
|
As of January 1 |
|
17.6 |
|
76.5 |
|
6.7 |
|
26.9 |
|
127.7 |
|
As of December 31 |
|
21.4 |
|
85.2 |
|
8.8 |
|
45.7 |
|
161.0 |
The group performed impairment tests on production machines and facilities, resulting in impairments of CHF 0.8 million as of December 31, 2021 (December 31, 2020: CHF 0.3 million), all of which were charged to other operating expenses.
In 2021, the group sold property, plant and equipment with a net book value of CHF 0.1 million for CHF 0.2 million, resulting in a net gain of CHF 0.1 million (2020: property, plant and equipment with a net book value of CHF 1.7 million sold for CHF 1.9 million, resulting in a net gain of CHF 0.2 million).