9 Other operating income and expenses

millions of CHF	2023	2022
Proceeds received for the sale of the former subsidiary medmix Poland	2.0	–
Change of impairments and provisions against former subsidiary medmix Poland	2.2	–
Government assistance	0.3	–
Rental income from sub-leases	0.9	0.1
Gain from sale of property, plant and equipment	0.0	0.1
Operating currency exchange gains, net	0.7	–
Other operating income	1.0	0.7
Total other operating income	7.0	0.8

Restructuring expenses	–0.8	–1.1
Impairments on tangible and intangible assets	–3.0	–1.5
Cost for mergers and acquisitions	–0.1	–0.5
Loss from sale of property, plant and equipment	–0.0	–0.1
Operating currency exchange losses, net	–	–2.8
Deconsolidation of medmix Poland: Loss on net assets derecognized and retained investment	–	–15.4
Impairments on exposure against former subsidiary medmix Poland	–	–5.9
Write-downs on inventory acquired from former subsidiary medmix Poland	–	–2.6
Other operating expenses	–0.0	–
Total other operating expenses	–3.9	–30.1

Total other operating income / (expenses), net	3.1	–29.3

In 2023, the group received an amount of CHF 2.0 million for the sale of the former subsidiary medmix Poland to a third party, resulting in a profit recognized in other operating income and a cash flow in the amount of CHF 2.0 million. The group also recognized other operating income from the change of impairments and provisions against the former subsidiary medmix Poland in the amount of CHF 2.2 million. For more details, reference is made to note 15.

Other operating income includes income from litigation cases, government grants and incentives and recharges to third parties not qualifying as revenues from customers and other income.

For 2023, the group recognized restructuring costs of CHF 0.8 million (2022: CHF 1.1 million). The group further performed impairment tests on production machines, facilities and other intangibles assets leading to impairments of CHF 3.0 million (2022: CHF 1.5 million). For more details, refer to note 12 and note 13.

The functional allocation of the total restructuring expenses and impairments is as follows: cost of goods sold CHF 2.6 million (2022: CHF 1.8 million), selling and administrative expenses CHF 0.7 million (2022: CHF 0.7 million) and research and development expenses CHF 0.5 million (2022: CHF 0.1 million).

In 2022, the group deconsolidated medmix Poland as of April 2022. The loss on the net assets derecognized and retained investment amounted to CHF 15.4 million in 2022. Amounts owed to and from medmix Poland before loss of control were reclassified from intercompany receivables, loans and payables to third party receivables, loans and payables in the total net assets amount of CHF 11.8 million in 2022. The group further recognized impairments on the net exposure against former subsidiary medmix Poland in the amount of CHF 5.9 million in 2022. For more details, reference is made to note 15.

The functional allocation of the impairments against former subsidiary medmix Poland in 2022 was as follows: selling and administrative expenses CHF 1.1 million, other financial income and expenses CHF 4.8 million.

In 2022, after the deconsolidation of medmix Poland, the group acquired inventory from former subsidiary medmix Poland in the amount of CHF 6.2 million and subsequently wrote down the inventory by CHF 2.6 million to the net realizable value.