25 PROVISIONS
| Restructuring and dismantling | Onerous contracts | Warranties and returns | WEEE1 | Legal cases | Other | Total 2023 |
CHF 1,000 |
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Balance at January 1, 2023 | 76 | 2,499 | 21,089 | 1,443 | 5,006 | 9,858 | 39,971 |
Provisions recognized | 1,000 | 518 | 19,293 | 62 | 381 | 2,254 | 23,508 |
Provisions used | – | – | (17,958) | – | (2,448) | – | (20,406) |
Provisions reversed | – | (2) | (2,998) | – | (2,197) | (979) | (6,176) |
Translation differences | (3) | (2) | (821) | (84) | (108) | (255) | (1,273) |
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Balance at December 31, 2023 | 1,073 | 3,013 | 18,605 | 1,421 | 634 | 10,878 | 35,624 |
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Thereof current | 1,000 | 3,013 | 18,605 | – | 634 | 3,837 | 27,089 |
Thereof non-current | 73 | – | – | 1,421 | – | 7,041 | 8,535 |
- WEEE = waste electrical and electronic equipment (directive 2002/96/EC)
| Restructuring and dismantling | Onerous contracts | Warranties and returns | WEEE1 | Legal cases | Other | Total 2024 |
CHF 1,000 |
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Balance at January 1, 2024 | 1,073 | 3,013 | 18,605 | 1,421 | 634 | 10,878 | 35,624 |
Provisions recognized | 162 | 271 | 21,204 | 29 | 1,252 | 210 | 23,128 |
Provisions used | (1,122) | (322) | (19,905) | (2) | – | (1,782) | (23,133) |
Provisions reversed | – | (396) | (3,292) | – | (428) | (2,483) | (6,599) |
Reclassification | – | – | – | – | 1,800 | – | 1,800 |
Translation differences | 6 | (4) | 560 | 24 | 37 | 91 | 714 |
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Balance at December 31, 2024 | 119 | 2,562 | 17,172 | 1,472 | 3,295 | 6,914 | 31,534 |
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Thereof current | 42 | 2,562 | 17,172 | – | 3,295 | 2,454 | 25,525 |
Thereof non-current | 77 | – | – | 1,472 | – | 4,460 | 6,009 |
- WEEE = waste electrical and electronic equipment (directive 2002/96/EC)
The provision for legal cases (2024: CHF 3.3 million and 2023: CHF 0.6 million) relates to several legal cases with former customers and employees in various subsidiaries and a patent lawsuit, for which the timing of the settlement is uncertain at year-end.
The position ‘other’ includes: 1. provisions to cover commitments related to other non-current employee benefits (2024: CHF 4.8 million and 2023: CHF 7.3 million), 2. provisions in connections with controversial VAT and sales/use tax positions (2024: CHF 1.7 million and 2023: CHF 1.7 million) 3. several minor provisions (2024: CHF 0.4 million and 2023: CHF 1.9 million).