9. Property, plant and equipment
The following statement of changes in assets includes the Group’s own as well as leased property, plant and equipment:
|
|
Total |
|
Land and buildings |
|
Machinery and equipment |
|
Office equipment |
|
Assets under constr./advance payments |
|---|---|---|---|---|---|---|---|---|---|---|
|
|
MCHF |
|
MCHF |
|
MCHF |
|
MCHF |
|
MCHF |
2023 |
|
|
|
|
|
|
|
|
|
|
Cost at beginning of year |
|
2,455.9 |
|
748.2 |
|
1,530.5 |
|
58.4 |
|
118.8 |
Changes in scope of consolidation |
|
-0.6 |
|
-0.3 |
|
-0.3 |
|
|
|
|
Additions |
|
201.8 |
|
10.2 |
|
52.0 |
|
6.4 |
|
133.2 |
Disposals |
|
-59.9 |
|
-6.7 |
|
-47.8 |
|
-5.4 |
|
|
Transfers |
|
0.0 |
|
4.6 |
|
49.7 |
|
1.1 |
|
-55.4 |
Translation differences |
|
-95.1 |
|
-26.7 |
|
-57.1 |
|
-3.8 |
|
-7.5 |
Cost at end of year |
|
2,502.1 |
|
729.3 |
|
1,527.0 |
|
56.7 |
|
189.1 |
|
|
|
|
|
|
|
|
|
|
|
Accumulated depreciation at beginning of year |
|
1,507.6 |
|
391.3 |
|
1,081.6 |
|
34.7 |
|
0.0 |
Changes in scope of consolidation |
|
-0.6 |
|
-0.3 |
|
-0.3 |
|
|
|
|
Depreciation |
|
127.9 |
|
29.6 |
|
89.1 |
|
9.2 |
|
|
Impairment loss |
|
4.8 |
|
|
|
4.8 |
|
|
|
|
Disposals |
|
-58.6 |
|
-5.7 |
|
-47.5 |
|
-5.4 |
|
|
Translation differences |
|
-55.2 |
|
-12.9 |
|
-39.6 |
|
-2.7 |
|
|
Accumulated depreciation at end of year |
|
1,525.9 |
|
402.0 |
|
1,088.1 |
|
35.8 |
|
0.0 |
|
|
|
|
|
|
|
|
|
|
|
Carrying amounts at end of year |
|
976.2 |
|
327.3 |
|
438.9 |
|
20.9 |
|
189.1 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2022 |
|
|
|
|
|
|
|
|
|
|
Cost at beginning of year |
|
2,458.1 |
|
765.9 |
|
1,514.2 |
|
59.5 |
|
118.5 |
Additions |
|
168.5 |
|
19.8 |
|
57.3 |
|
7.5 |
|
83.9 |
Disposals |
|
-59.5 |
|
-12.9 |
|
-41.1 |
|
-5.5 |
|
|
Transfers |
|
0.0 |
|
8.3 |
|
68.5 |
|
1.2 |
|
-78.0 |
Translation differences |
|
-111.2 |
|
-32.9 |
|
-68.4 |
|
-4.3 |
|
-5.6 |
Cost at end of year |
|
2,455.9 |
|
748.2 |
|
1,530.5 |
|
58.4 |
|
118.8 |
|
|
|
|
|
|
|
|
|
|
|
Accumulated depreciation at beginning of year |
|
1,502.2 |
|
385.9 |
|
1,082.5 |
|
33.8 |
|
0.0 |
Depreciation |
|
128.2 |
|
29.8 |
|
88.8 |
|
9.6 |
|
|
Disposals |
|
-57.2 |
|
-10.6 |
|
-41.1 |
|
-5.5 |
|
|
Transfers |
|
0.0 |
|
|
|
|
|
|
|
|
Translation differences |
|
-65.6 |
|
-13.8 |
|
-48.6 |
|
-3.2 |
|
|
Accumulated depreciation at end of year |
|
1,507.6 |
|
391.3 |
|
1,081.6 |
|
34.7 |
|
0.0 |
|
|
|
|
|
|
|
|
|
|
|
Carrying amounts at end of year |
|
948.3 |
|
356.9 |
|
448.9 |
|
23.7 |
|
118.8 |
As at 31 December 2023, there were no qualifying assets for which borrowing costs were capitalised during the construction phase. As at 31 December 2023, the Group had entered into firm commitments for capital expenditures of MCHF 36.4 (PY: MCHF 56.4).
The following table breaks down the carrying amount of property, plant and equipment by items that are owned by the Group and items that are leased:
|
|
2023 |
|
2022 |
|---|---|---|---|---|
|
|
MCHF |
|
MCHF |
Property, plant and equipment owned |
|
924.4 |
|
887.4 |
Right-of-use of property, plant and equipment |
|
51.8 |
|
60.9 |
Carrying amounts at end of year |
|
976.2 |
|
948.3 |
Right-of-use of property, plant and equipment
|
|
Total |
|
Land and buildings |
|
Machinery and equipment |
|
Office equipment |
|---|---|---|---|---|---|---|---|---|
|
|
MCHF |
|
MCHF |
|
MCHF |
|
MCHF |
2023 |
|
|
|
|
|
|
|
|
Carrying amounts at beginning of year |
|
60.9 |
|
53.8 |
|
6.4 |
|
0.7 |
Additions |
|
11.1 |
|
6.9 |
|
4.2 |
|
|
Depreciation |
|
-16.4 |
|
-12.3 |
|
-3.8 |
|
-0.3 |
Translation differences |
|
-3.8 |
|
-3.2 |
|
-0.6 |
|
|
Carrying amounts at end of year |
|
51.8 |
|
45.2 |
|
6.2 |
|
0.4 |
|
|
Total |
|
Land and buildings |
|
Machinery and equipment |
|
Office equipment |
|---|---|---|---|---|---|---|---|---|
|
|
MCHF |
|
MCHF |
|
MCHF |
|
MCHF |
2022 |
|
|
|
|
|
|
|
|
Carrying amounts at beginning of year |
|
62.9 |
|
55.1 |
|
6.8 |
|
1.0 |
Additions |
|
18.3 |
|
14.4 |
|
3.8 |
|
0.1 |
Depreciation |
|
-16.0 |
|
-12.0 |
|
-3.6 |
|
-0.4 |
Translation differences |
|
-4.3 |
|
-3.7 |
|
-0.6 |
|
0.0 |
Carrying amounts at end of year |
|
60.9 |
|
53.8 |
|
6.4 |
|
0.7 |