10 Other current and accrued liabilities
millions of CHF | 2026 | 2025 | ||
Outstanding dividend payments | 23.4 | 21.7 | ||
Liability from sale of investments in subsidiaries | 9.6 | 10.3 | ||
Taxes (VAT, withholding tax) | 2.5 | 1.2 | ||
Derivative financial instruments | 1.8 | 0.5 | ||
Other current liabilities | 14.9 | 2.1 | ||
Total other current liabilities as of June 30 / December 31 | 52.2 | 35.9 | ||
Contract-related costs | 1.2 | 2.0 | ||
Salaries, wages and bonuses | 8.9 | 14.3 | ||
Vacation and overtime claims | 4.4 | 1.9 | ||
Accrued expenses and deferred income | 14.6 | 17.3 | ||
Total accrued liabilities as of June 30 / December 31 | 29.1 | 35.6 | ||
Total other current and accrued liabilities as of June 30 / December 31 | 81.2 | 71.5 |
The outstanding dividends amounted to CHF 23.4 million (June 30, 2025: CHF 24.7 million; December 31, 2025: CHF 21.7 million) and the outstanding withholding taxes on dividends to CHF 0.8 million (June 30, 2025: CHF 7.1 million; December 31, 2025: CHF 0.0 million). For more details, refer to note 8.
For further details regarding the liability from sale of investments in subsidiaries, refer to note 8.
For further details regarding the other current liabilities, refer to note 2.