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).