– Financial reporting – Consolidated statement of changes in equity
Consolidated statement of changes in equity
January 1 – June 30
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Attributable to shareholders of Sulzer Ltd |
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millions of CHF |
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Notes |
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Share capital |
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Retained earnings |
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Treasury shares |
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Cash flow hedge reserve |
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Currency translation adjustment |
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Total |
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Non-controlling interests |
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Total equity |
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Equity as of January 1, 2022 |
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0.3 |
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1’967.7 |
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–51.0 |
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3.3 |
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–646.5 |
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1’273.8 |
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5.5 |
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1’279.3 |
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Comprehensive income for the period: |
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Net income |
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–48.3 |
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–48.3 |
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–0.5 |
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–48.8 |
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- Cash flow hedges, net of tax |
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– |
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– |
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– |
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–2.8 |
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– |
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–2.8 |
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– |
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–2.8 |
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- Remeasurements of defined benefit plans, net of tax |
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– |
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–107.0 |
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– |
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– |
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– |
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–107.0 |
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– |
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–107.0 |
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- Equity investments at FVOCI – net change in fair value, net of tax |
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– |
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–12.0 |
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– |
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– |
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– |
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–12.0 |
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– |
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–12.0 |
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- Currency translation differences |
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– |
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– |
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– |
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– |
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13.5 |
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13.5 |
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0.2 |
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13.7 |
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Other comprehensive income |
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– |
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–119.0 |
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– |
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–2.8 |
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13.5 |
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–108.3 |
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0.2 |
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–108.1 |
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Total comprehensive income for the period |
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– |
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–167.3 |
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– |
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–2.8 |
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13.5 |
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–156.6 |
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–0.3 |
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–156.9 |
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Transactions with owners of the company: |
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Contribution from medmix |
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10 |
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– |
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0.4 |
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– |
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– |
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– |
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0.4 |
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0.4 |
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Transaction costs |
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10 |
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– |
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–0.7 |
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– |
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– |
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– |
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–0.7 |
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–0.7 |
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Allocation of treasury shares to share plan participants |
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– |
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–27.0 |
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27.0 |
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– |
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– |
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– |
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– |
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Purchase of treasury shares |
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– |
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– |
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–10.8 |
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– |
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– |
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–10.8 |
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–10.8 |
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Share-based payments |
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– |
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7.2 |
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– |
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– |
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– |
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7.2 |
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7.2 |
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Dividends |
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10 |
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– |
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–118.7 |
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– |
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– |
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– |
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–118.7 |
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–1.1 |
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–119.8 |
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Equity as of June 30, 2022 |
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0.3 |
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1’661.8 |
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–34.9 |
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0.6 |
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–633.1 |
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994.7 |
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4.1 |
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998.8 |
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Equity as of January 1, 2023 |
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0.3 |
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1’777.7 |
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–42.9 |
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–4.1 |
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–706.7 |
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1’024.3 |
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4.4 |
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1’028.6 |
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Comprehensive income for the period: |
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Net income |
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103.9 |
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103.9 |
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0.3 |
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104.3 |
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- Cash flow hedges, net of tax |
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– |
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– |
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– |
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9.7 |
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– |
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9.7 |
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– |
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9.7 |
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- Remeasurements of defined benefit plans, net of tax |
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– |
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9.4 |
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– |
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– |
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– |
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9.4 |
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– |
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9.4 |
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- Equity investments at FVOCI – net change in fair value, net of tax |
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– |
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2.4 |
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– |
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– |
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– |
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2.4 |
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– |
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2.4 |
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- Currency translation differences |
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– |
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– |
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– |
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– |
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–66.6 |
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–66.6 |
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–0.4 |
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–67.1 |
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Other comprehensive income |
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– |
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11.8 |
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– |
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9.7 |
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–66.6 |
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–45.1 |
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–0.4 |
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–45.6 |
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Total comprehensive income for the period |
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– |
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115.8 |
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– |
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9.7 |
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–66.6 |
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58.8 |
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–0.1 |
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58.7 |
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Transactions with owners of the company: |
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Acquisition of non-controlling interests without a change in control |
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4 |
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– |
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–22.4 |
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– |
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– |
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0.0 |
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–22.4 |
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–0.4 |
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–22.8 |
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Contribution from medmix |
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10 |
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– |
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0.3 |
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– |
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– |
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– |
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0.3 |
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0.3 |
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Allocation of treasury shares to share plan participants |
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– |
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–26.3 |
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26.3 |
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– |
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– |
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– |
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– |
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Purchase of treasury shares |
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– |
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– |
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–9.4 |
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– |
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– |
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–9.4 |
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–9.4 |
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Share-based payments |
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– |
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6.1 |
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– |
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– |
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– |
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6.1 |
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6.1 |
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Dividends |
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10 |
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– |
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–118.9 |
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– |
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– |
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– |
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–118.9 |
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–0.1 |
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–119.0 |
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Equity as of June 30, 2023 |
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0.3 |
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1’732.2 |
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–25.9 |
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5.6 |
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–773.4 |
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938.8 |
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3.8 |
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942.6 |