|
|
|
|
|
|
|
|
|
|
|
Software |
|
Other |
|
Total |
|
|
|
|
|
|
|
|
|
Cost at 1.1.2021 |
|
80 163 |
|
1 377 |
|
81 540 |
|
Additions |
|
6 606 |
|
– |
|
6 606 |
|
Disposals |
|
(874) |
|
– |
|
(874) |
|
Change in consolidation scope |
|
– |
|
– |
|
– |
|
Currency translation differences |
|
(11) |
|
86 |
|
75 |
|
Cost at 31.12.2021 |
|
85 884 |
|
1 463 |
|
87 347 |
|
Additions |
|
9 254 |
|
8 |
|
9 262 |
|
Disposals |
|
(443) |
|
– |
|
(443) |
|
Change in consolidation scope |
|
– |
|
– |
|
– |
|
Currency translation differences |
|
(89) |
|
(114) |
|
(203) |
|
Cost at 31.12.2022 |
|
94 606 |
|
1 357 |
|
95 963 |
|
|
|
|
|
|
|
|
|
Accumulated amortisation and impairment at 1.1.2021 |
|
(59 967) |
|
(251) |
|
(60 218) |
|
Additions |
|
(6 044) |
|
(32) |
|
(6 076) |
|
Disposals |
|
892 |
|
– |
|
892 |
|
Impairments |
|
– |
|
– |
|
– |
|
Currency translation differences |
|
1 |
|
(15) |
|
(14) |
|
Accumulated amortisation and impairment at 31.12.2021 |
|
(65 118) |
|
(298) |
|
(65 416) |
|
Additions |
|
(4 389) |
|
(32) |
|
(4 421) |
|
Disposals |
|
44 |
|
– |
|
44 |
|
Impairments |
|
– |
|
– |
|
– |
|
Currency translation differences |
|
57 |
|
23 |
|
80 |
|
Accumulated amortisation and impairment at 31.12.2022 |
|
(69 406) |
|
(307) |
|
(69 713) |
|
|
|
|
|
|
|
|
|
Net book value at 1.1.2021 |
|
20 196 |
|
1 126 |
|
21 322 |
|
Net book value at 31.12.2021 |
|
20 766 |
|
1 165 |
|
21 931 |
|
Net book value at 31.12.2022 |
|
25 200 |
|
1 050 |
|
26 250 |
Other intangible assets include amongst others the land use right in Changzhou, China.
Goodwill from acquisitions is fully offset against equity at the date of acquisition. The theoretical amortisation of goodwill is based on the straight-line method over the useful life of five years. The carrying amounts of goodwill at the time of conversion from IFRS to Swiss GAAP FER on 1 January 2016 have been included in the theoretical movement schedule below; closing rates on 1 January 2016 were applied. Goodwill from new acquisitions is set in Swiss francs and calculated based on the closing rate at the acquisition date. This procedure means that the movement schedule no longer has to include foreign exchange differences. The impact of the theoretical capitalisation and amortisation of goodwill is presented below:
|
|
|
|
|
|
|
|
|
2022 |
|
2021 |
|
|
|
|
|
|
|
Balance at 1.1. |
|
141 127 |
|
140 682 |
|
Additions from acquisitions |
|
5 853 |
|
1 177 |
|
Reduction of goodwill |
|
– |
|
(732) |
|
Balance at 31.12. |
|
146 980 |
|
141 127 |
For the changes in goodwill see note 3.
|
|
|
|
|
|
|
|
|
2022 |
|
2021 |
|
|
|
|
|
|
|
Balance at 1.1. |
|
(115 328) |
|
(104 463) |
|
Amortisation expense |
|
(9 004) |
|
(10 865) |
|
Balance at 31.12. |
|
(124 332) |
|
(115 328) |
|
|
|
|
|
|
|
Theoretical net book value at 31.12. |
|
22 648 |
|
25 799 |
|
|
|
|
|
|
|
|
|
31.12.2022 |
|
31.12.2021 |
|
|
|
|
|
|
|
Equity according to the balance sheet |
|
606 652 |
|
643 750 |
|
Theoretical capitalisation of goodwill |
|
22 648 |
|
25 799 |
|
Theoretical equity incl. net book value of goodwill |
|
629 300 |
|
669 549 |
|
|
|
|
|
|
|
|
|
2022 |
|
2021 |
|
|
|
|
|
|
|
Net income |
|
85 192 |
|
87 316 |
|
Amortisation of goodwill |
|
(9 004) |
|
(10 865) |
|
Theoretical net income |
|
76 188 |
|
76 451 |