|
|
|
|
|
|
|
|
|
|
|
Software |
|
Other |
|
Total |
|
|
|
|
|
|
|
|
|
Cost at 1.1.2022 |
|
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 |
|
Additions |
|
7 409 |
|
– |
|
7 409 |
|
Disposals |
|
(540) |
|
– |
|
(540) |
|
Change in consolidation scope |
|
– |
|
– |
|
– |
|
Currency translation differences |
|
(68) |
|
(139) |
|
(207) |
|
Cost at 31.12.2023 |
|
101 407 |
|
1 218 |
|
102 625 |
|
|
|
|
|
|
|
|
|
Accumulated amortisation and impairment at 1.1.2022 |
|
(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) |
|
Additions |
|
(4 339) |
|
(30) |
|
(4 369) |
|
Disposals |
|
189 |
|
– |
|
189 |
|
Impairments |
|
– |
|
– |
|
– |
|
Currency translation differences |
|
53 |
|
35 |
|
88 |
|
Accumulated amortisation and impairment at 31.12.2023 |
|
(73 503) |
|
(302) |
|
(73 805) |
|
|
|
|
|
|
|
|
|
Net book value at 1.1.2022 |
|
20 766 |
|
1 165 |
|
21 931 |
|
Net book value at 31.12.2022 |
|
25 200 |
|
1 050 |
|
26 250 |
|
Net book value at 31.12.2023 |
|
27 904 |
|
916 |
|
28 820 |
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. 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:
|
|
|
|
|
|
|
|
|
2023 |
|
2022 |
|
|
|
|
|
|
|
Balance at 1.1. |
|
146 980 |
|
141 127 |
|
Additions from acquisitions |
|
– |
|
5 853 |
|
Reduction of goodwill |
|
(277) |
|
– |
|
Balance at 31.12. |
|
146 703 |
|
146 980 |
For the changes in goodwill see note 3.
|
|
|
|
|
|
|
|
|
2023 |
|
2022 |
|
|
|
|
|
|
|
Balance at 1.1. |
|
(124 332) |
|
(115 328) |
|
Amortisation expense |
|
(9 948) |
|
(9 004) |
|
Balance at 31.12. |
|
(134 280) |
|
(124 332) |
|
|
|
|
|
|
|
Theoretical net book value at 31.12. |
|
12 423 |
|
22 648 |
|
|
|
|
|
|
|
|
|
31.12.2023 |
|
31.12.2022 |
|
|
|
|
|
|
|
Equity according to the balance sheet |
|
609 628 |
|
606 652 |
|
Theoretical capitalisation of goodwill |
|
12 423 |
|
22 648 |
|
Theoretical equity incl. net book value of goodwill |
|
622 051 |
|
629 300 |
|
|
|
|
|
|
|
|
|
2023 |
|
2022 |
|
|
|
|
|
|
|
Net income |
|
64 847 |
|
85 192 |
|
Amortisation of goodwill |
|
(9 948) |
|
(9 004) |
|
Theoretical net income |
|
54 899 |
|
76 188 |