14 Leases
Lease assets
|
|
|
2023 |
||||||
|
millions of CHF |
|
Land and buildings, leased |
|
Machinery and technical equipment, leased |
|
Other non-current assets, leased |
|
Total |
|
Balance as of January 1 |
|
53.5 |
|
17.6 |
|
1.0 |
|
72.1 |
|
Acquired through business combination |
|
1.6 |
– |
– |
– |
– |
|
1.6 |
|
Additions |
|
7.0 |
|
5.0 |
|
0.3 |
|
12.3 |
|
Depreciation |
|
–7.3 |
|
–1.9 |
|
–0.4 |
|
–9.5 |
|
Remeasurements and contract modifications |
|
0.3 |
|
– |
|
– |
|
0.3 |
|
Currency translation differences |
|
–2.2 |
|
–0.6 |
|
–0.0 |
|
–2.8 |
|
Total lease assets as of December 31 |
|
53.0 |
|
20.1 |
|
0.8 |
|
73.9 |
|
|
|
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 |
Lease liabilities
|
|
|
2023 |
||||
|
millions of CHF |
|
Non-current lease liabilities |
|
Current lease liabilities |
|
Total |
|
Balance as of January 1 |
|
62.5 |
|
9.0 |
|
71.5 |
|
Additions |
|
10.0 |
|
2.3 |
|
12.3 |
|
Interest expenses |
|
1.1 |
|
0.2 |
|
1.3 |
|
Cash flow for repayments – principal portion |
|
–0.0 |
|
–10.4 |
|
–10.4 |
|
Cash flow for repayments – interest portion |
|
–1.1 |
|
–0.2 |
|
–1.3 |
|
Remeasurements and contract modifications |
|
0.3 |
|
– |
|
0.3 |
|
Reclassifications |
|
–10.2 |
|
10.2 |
|
– |
|
Currency translation differences |
|
–2.4 |
|
–0.4 |
|
–2.8 |
|
Total lease liabilities as of December 31 |
|
60.2 |
|
10.7 |
|
70.9 |
|
|
|
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 |
Other leasing disclosures
|
millions of CHF |
|
2023 |
|
2022 |
|
Recognized in the income statement |
|
|
|
|
|
Expenses relating to short-term leases |
|
–1.7 |
|
–1.1 |
|
Expenses relating to low-value asset leases, excluding short-term leases of low-value assets |
|
–0.1 |
|
–0.2 |
|
Expenses relating to variable lease payments not included in the lease liability |
|
–0.3 |
|
–0.3 |
|
Income from subleasing right-of-use assets |
|
0.9 |
|
0.1 |
|
Interest expenses on lease liabilities |
|
–1.3 |
|
–1.0 |
|
Total recognized in the income statement |
|
–2.6 |
|
–2.5 |
|
|
|
|
|
|
|
Recognized in the statement of cash flows |
|
|
|
|
|
Cash flow for short-term, low-value and variable leases (included within cash flow from operating activities) |
|
–2.2 |
|
–1.6 |
|
Cash flow from subleasing right-of-use assets (included within cash flow from operating activities) |
|
0.9 |
|
0.1 |
|
Cash flow for repayments of interest on lease liabilities (included within cash flow from operating activities) |
|
–1.3 |
|
–1.0 |
|
Cash flow for repayments of the principal portion on lease liabilities (included within cash flow from financing activities) |
|
–10.4 |
|
–8.9 |
|
Total cash flow |
|
–13.0 |
|
–11.4 |