14 Leases

Lease assets

		2022
millions of CHF		Land and buildings, leased		Machinery and technical equipment, leased		Other non-current assets, leased		Total
Balance as of January 1		46.6		18.4		1.3		66.2
Deconsolidation of medmix Poland		–3.2	–	–1.6	–	–		–4.8
Additions		17.9		2.9		0.3		21.1
Disposals		–0.0		–0.0		–0.0		–0.0
Depreciation		–6.6		–1.4		–0.5		–8.5
Remeasurements and contract modifications		0.2		–		–		0.2
Currency translation differences		–1.3		–0.7		–0.1		–2.1
Total lease assets as of December 31		53.5		17.6		1.0		72.1

		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

Lease liabilities

		2022
millions of CHF		Non-current lease liabilities		Current lease liabilities		Total
Balance as of January 1		57.8		7.9		65.7
Deconsolidation of medmix Poland		–3.4		–1.1		–4.5
Additions		19.3		1.8		21.1
Interest expenses		0.9		0.1		1.0
Cash flow for repayments – principal portion		–0.4		–8.4		–8.9
Cash flow for repayments – interest portion		–0.9		–0.1		–1.0
Remeasurements and contract modifications		0.2		–		0.2
Reclassifications		–9.2		9.2		–
Currency translation differences		–1.9		–0.3		–2.1
Total lease liabilities as of December 31		62.5		9.0		71.5

		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

Other leasing disclosures

millions of CHF		2022		2021
Recognized in the income statement
Expenses relating to short-term leases		–1.1		–1.8
Expenses relating to low-value asset leases, excluding short-term leases of low-value assets		–0.2		–0.5
Expenses relating to variable lease payments not included in the lease liability		–0.3		–0.3
Income from subleasing right-of-use assets		0.1		0.1
Interest expenses on lease liabilities		–1.0		–0.7
Total recognized in the income statement		–2.5		–3.2

Recognized in the statement of cash flows
Cash flow for short-term, low-value and variable leases (included within cash flow from operating activities)		–1.6		–2.6
Cash flow from subleasing right-of-use assets (included within cash flow from operating activities)		0.1		0.1
Cash flow for repayments of interest on lease liabilities (included within cash flow from operating activities)		–1.0		–0.7
Cash flow for repayments of the principal portion on lease liabilities (included within cash flow from financing activities)		–8.9		–8.0
Cash flow from subsidies for lease payments (included within cash flow from financing activities)		–		0.8
Total cash outflow		–11.4		–10.3