11 Other current and accrued liabilities

millions of CHF

 

2026

 

2025

Liability related to the purchase of treasury shares

 

90.9

 

90.4

Outstanding dividend payments

 

276.4

 

197.0

Taxes (VAT, withholding tax)

 

50.0

 

41.4

Derivative financial instruments

 

14.4

 

4.6

Contingent consideration

 

1.2

 

1.0

Other current liabilities

 

43.8

 

48.7

Total other current liabilities as of June 30 / December 31

 

476.8

 

383.0

 

 

 

 

 

Contract-related costs

 

99.8

 

101.9

Salaries, wages and bonuses

 

84.1

 

121.3

Vacation and overtime claims

 

31.3

 

26.1

Other accrued liabilities

 

189.0

 

160.7

Total accrued liabilities as of June 30 / December 31

 

404.3

 

410.0

 

 

 

 

 

Total other current and accrued liabilities as of June 30 / December 31

 

881.1

 

793.1

Outstanding dividend payments amounted to CHF 276.4 million (December 31, 2025: CHF 197.0 million), which is an increase of CHF 79.4 million. For further details on dividends, refer to note 8.