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.