19 Assets and liabilities related to contracts with customers
|
millions of CHF |
|
2024 |
|
2023 |
|
Sales recognized over time related to ongoing performance obligations |
|
870.1 |
|
625.2 |
|
Sales recognized over time related to satisfied performance obligations |
|
500.3 |
|
519.9 |
|
Sales recognized over time |
|
1’370.4 |
|
1’145.1 |
|
Sales recognized at a point in time |
|
2’160.2 |
|
2’136.6 |
|
Sales |
|
3’530.6 |
|
3’281.7 |
|
– thereof sales recognized included in the contract liability balance at the beginning of the period |
|
451.0 |
|
382.3 |
|
– thereof sales recognized from performance obligations satisfied (or partially satisfied) in previous periods |
|
4.9 |
|
–0.0 |
|
|
|
|
|
|
|
Contract assets from sales recognized over time relating to ongoing performance obligations |
|
1’220.4 |
|
1’048.4 |
|
Expected loss rate |
|
0.1% |
|
0.1% |
|
Allowance for expected losses |
|
–1.5 |
|
–1.3 |
|
Reversal of write-offs / (write-offs) on contract assets in the disposal group classified as held for sale (see note 4) |
|
– |
|
2.0 |
|
Netting with contract liabilities |
|
–718.8 |
|
–619.0 |
|
Contract assets |
|
500.1 |
|
430.1 |
|
|
|
|
|
|
|
Contract liabilities from costs recognized over time relating to ongoing performance obligations |
|
175.8 |
|
145.4 |
|
Advance payments from customers relating to point in time contracts |
|
248.7 |
|
203.7 |
|
Advance payments from customers relating to over time contracts |
|
825.7 |
|
720.8 |
|
Netting with contract assets |
|
–718.8 |
|
–619.0 |
|
Contract liabilities |
|
531.3 |
|
451.0 |
|
|
|
|
|
|
|
Order backlog (aggregate amount of transaction price allocated to unsatisfied performance obligations) |
|
2’300.0 |
|
1’946.8 |
|
– thereof expected to be recognized as revenue within 12 months |
|
2’151.9 |
|
1’810.9 |
|
– thereof expected to be recognized in more than 12 months |
|
148.1 |
|
135.9 |