23 Provisions

	2024
millions of CHF	Other employee benefits	Warranties / liabilities	Restructuring	Other	Total
Balance as of January 1	3.1	2.1	0.4	15.4	21.0
Additions	1.0	1.2	1.6	5.2	9.0
Released as no longer required	–0.1	–0.8	–0.0	–3.8	–4.8
Utilized	–0.4	–0.4	–1.5	–3.1	–5.4
Currency translation differences	0.0	0.0	–0.0	0.3	0.3
Total provisions as of December 31	3.7	2.1	0.5	13.9	20.2
– thereof non-current	2.7	–	–	0.3	2.9
– thereof current	1.0	2.1	0.5	13.6	17.3

	2023
millions of CHF	Other employee benefits	Warranties / liabilities	Restructuring	Other	Total
Balance as of January 1	4.8	1.2	0.3	2.9	9.3
Acquired through business combination	–	0.1	–	6.3	6.4
Additions	1.2	1.8	0.8	7.9	11.7
Released as no longer required	–1.4	–0.7	–	–0.2	–2.4
Utilized	–1.4	–0.4	–0.7	–1.2	–3.7
Currency translation differences	–0.1	–0.0	–0.0	–0.3	–0.4
Total provisions as of December 31	3.1	2.1	0.4	15.4	21.0
– thereof non-current	2.4	–	–	0.2	2.7
– thereof current	0.7	2.1	0.4	15.2	18.3

The category “Other employee benefits” includes provisions for long-service gifts and other obligations to employees.

The category “Warranties/liabilities” includes provisions for warranties, customer claims, penalties, litigation and legal cases relating to goods delivered or services rendered.

The category “Other” includes provisions that do not fit into the aforementioned categories.

As part of the Growth & Efficiency program, the group recognized restructuring costs of CHF 1.6 million (2023: CHF 0.8 million), mainly associated with a production facility in Germany.

As part of the Qiaoyi acquisition in 2023, the group recorded contingent liabilities (recognized as other provisions) related to value added tax (VAT) risks. As of December 31, 2024, the contingent liabilities for Qiaoyi VAT risks amounted to CHF 6.3 million (2023: CHF 6.3 million).

In 2023, the group announced that it was seeking to sell its Polish entity, following its decision not to resume operations in Wroclaw, Poland. In 2023, the group contractually agreed with the buyer of the former subsidiary medmix Poland to a minimum net equity after the sale of all assets of the company (net equity guarantee). The group assessed the risk of the net equity guarantee based on the most likely outcome and recognized other provisions. As of December 31, 2024, the provision for the net equity guarantee amounted to CHF 3.0 million (2023: CHF 3.0 million).

Although the group expects a large part of the category “Other” to be realized in one year, by their nature, the amounts and timing of any cash outflows are difficult to predict.