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15Property, plant and equipment

 

 

2021

millions of CHF

 

Land and buildings

 

Machinery and technical equipment

 

Other non-current assets

 

Assets under construction

 

Total

Acquisition cost

 

 

 

 

 

 

 

 

 

 

Balance as of January 1

 

366.8

 

710.2

 

186.3

 

89.3

 

1’352.6

Acquired through business combination

 

0.5

 

2.0

 

0.0

 

0.1

 

2.5

Derecognized as discontinued operations

 

–46.6

 

–229.2

 

–16.6

 

–53.6

 

–346.0

Additions

 

5.3

 

14.5

 

6.9

 

52.4

 

79.2

Disposals

 

–9.1

 

–24.4

 

–7.5

 

 

–41.0

Reclassifications

 

10.4

 

24.4

 

10.3

 

–45.1

 

Currency translation differences

 

5.5

 

6.3

 

–0.1

 

0.6

 

12.4

Balance as of December 31

 

332.8

 

503.8

 

179.4

 

43.6

 

1’059.6

 

 

 

 

 

 

 

 

 

 

 

Accumulated depreciation

 

 

 

 

 

 

 

 

 

 

Balance as of January 1

 

169.5

 

489.8

 

148.0

 

 

807.3

Derecognized as discontinued operations

 

–26.6

 

–146.4

 

–7.4

 

–0.6

 

–181.0

Additions

 

11.9

 

41.1

 

12.1

 

 

65.0

Disposals

 

–5.9

 

–21.0

 

–6.9

 

 

–33.9

Impairments

 

0.0

 

1.4

 

0.1

 

0.6

 

2.1

Currency translation differences

 

1.7

 

–0.9

 

5.2

 

 

6.1

Balance as of December 31

 

150.7

 

363.9

 

151.1

 

 

665.7

 

 

 

 

 

 

 

 

 

 

 

Net book value

 

 

 

 

 

 

 

 

 

 

As of January 1

 

197.3

 

220.4

 

38.3

 

89.3

 

545.3

As of December 31

 

182.2

 

139.8

 

28.4

 

43.6

 

394.0

 

 

2020

millions of CHF

 

Land and buildings

 

Machinery and technical equipment

 

Other non-current assets

 

Assets under construction

 

Total

Acquisition cost

 

 

 

 

 

 

 

 

 

 

Balance as of January 1

 

380.8

 

756.6

 

193.9

 

71.5

 

1’402.9

Acquired through business combination

 

2.8

 

4.2

 

0.6

 

5.5

 

13.1

Additions

 

10.2

 

20.1

 

9.5

 

58.1

 

98.0

Disposals

 

–11.1

 

–60.3

 

–11.9

 

 

–83.3

Reclassifications

 

6.7

 

27.7

 

4.0

 

–38.5

 

Currency translation differences

 

–22.6

 

–38.2

 

–9.9

 

–7.4

 

–78.1

Balance as of December 31

 

366.8

 

710.2

 

186.3

 

89.3

 

1’352.6

 

 

 

 

 

 

 

 

 

 

 

Accumulated depreciation

 

 

 

 

 

 

 

 

 

 

Balance as of January 1

 

178.4

 

525.7

 

154.4

 

 

858.5

Additions

 

11.6

 

42.1

 

12.2

 

 

65.9

Disposals

 

–10.0

 

–56.5

 

–10.8

 

 

–77.4

Reclassifications

 

 

 

 

 

Impairments

 

0.9

 

4.6

 

0.2

 

 

5.7

Currency translation differences

 

–11.3

 

–26.0

 

–8.0

 

 

–45.4

Balance as of December 31

 

169.5

 

489.8

 

148.0

 

 

807.3

 

 

 

 

 

 

 

 

 

 

 

Net book value

 

 

 

 

 

 

 

 

 

 

As of January 1

 

202.4

 

230.9

 

39.5

 

71.5

 

544.4

As of December 31

 

197.3

 

220.4

 

38.3

 

89.3

 

545.3

The group performed impairment tests on production machines and facilities, resulting in impairments of CHF 2.1 million as of December 31, 2021 (December 31, 2020: CHF 5.7 million), all of which were charged to other operating expenses.

In 2021, the group sold property, plant and equipment with a book value of CHF 7.1 million for CHF 8.7 million resulting in a net gain of CHF 1.5 million (2020: property, plant and equipment sold for CHF 8.9 million with a book value of CHF 5.9 million, resulting in a net gain of CHF 3.0 million).

The contractual commitments to acquire property, plant and equipment as of December 31, 2021, amounted to CHF 11.8 million (December 31, 2020: CHF 7.0 million).