- Interim Report 2023
- Letter to Shareholders
- Interim consolidated statement of profit or loss
- Interim consolidated statement of profit or loss and other comprehensive income
- Interim consolidated balance sheet
- Interim Consolidated statement of cash flows
- Interim Consolidated statement of changes in equity
- Notes to the consolidated financial statements
- 1 Reporting entity
- 2 Basis of preparation and significant accounting policies
- 3 Revenue from contracts with customers
- 4 Segment information
- 5 Operating expenses by nature
- 6 Income taxes
- 7 Inventories
- 8 Property, plant and equipment and government grants
- 9 Shareholders’ equity and employee participation plans
- 10 Principal exchange rates
- 11 Financial instruments and fair value disclosures
- 12 Subsequent events
- Global
5 OPERATING EXPENSES BY NATURE
| 2022 | 2023 |
January to June, CHF 1,000 |
|
|
Material costs | 239,565 | 222,559 |
Personnel expenses | 178,997 | 176,057 |
Depreciation of property, plant and equipment | 8,098 | 9,738 |
Depreciation of right-of-use assets | 7,148 | 7,202 |
Amortization of intangible assets | 18,855 | 16,134 |
Other operating costs | 57,982 | 57,463 |
|
|
|
Total operating cost incurred (gross) | 510,645 | 489,153 |
|
|
|
Capitalization of development costs in position inventories | (736) | (3,092) |
Capitalization of development costs in position intangible assets | (5,720) | (6,062) |
Other operating income | (362) | (1,575) |
|
|
|
Total operating expenses, according to statement of profit or loss | 503,827 | 478,424 |
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