Geschäftsbericht 2022

Geschäftsbericht 2022

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13. Other current liabilities and provisions

 

 

2022

 

2021

 

 

MCHF

 

MCHF

Compensation-related liabilities

 

88.9

 

107.8

Customer-related liabilities

 

165.9

 

160.4

Value added tax payables

 

24.4

 

24.8

Short-term derivative financial instruments (see Note 15)

 

0.0

 

0.1

Short-term interest payables

 

4.7

 

1.0

Other current liabilities

 

50.3

 

50.3

Total other current liabilities

 

334.2

 

344.4

The outstanding customer bonuses are offset against the outstanding trade accounts receivable (Note 6). If the balance of outstanding trade receivables as at 31 December is smaller than the outstanding customer bonuses, these are reported under “Customer-related liabilities”. The position “Other current liabilities” mainly includes accruals for services and deliveries received, but not yet invoiced.

 

 

2022

 

2021

 

 

MCHF

 

MCHF

Other current provisions

 

4.5

 

5.4

Provisions for restructuring

 

2.4

 

2.9

Total current provisions

 

6.9

 

8.3

The movements of other current provisions for 2022 and 2021 are shown in the following table:

 

 

2022

 

2021

 

 

MCHF

 

MCHF

Other current provisions

 

 

 

 

1 January

 

5.4

 

5.2

Additions

 

3.4

 

2.6

Transfers

 

0.0

 

0.5

Used

 

-3.5

 

-2.4

Reversed

 

-0.5

 

-0.4

Translation differences

 

-0.3

 

-0.1

31 December

 

4.5

 

5.4

The movements of provisions for restructuring for 2022 and 2021 are shown in the following table:

 

 

2022

 

2021

 

 

MCHF

 

MCHF

Provisions for restructuring

 

 

 

 

1 January

 

2.9

 

1.5

Additions

 

0.9

 

4.3

Transfers

 

0.1

 

1.7

Used

 

-0.7

 

-4.3

Reversed

 

-0.7

 

-0.2

Translation differences

 

-0.1

 

-0.1

31 December

 

2.4

 

2.9

The additions in 2022 mainly comprised cost for a social plan in connection with the reduction of employees in the Russian sales company. In addition, a clean-up provision still existed for a plant in France.