Financial Report
3.3 Financial Liabilities
The changes in liabilities arising from financing activities are as follows:
|
|
|
2022 |
|
2021 |
||||||||
|
in CHF 1'000 |
|
Lease liabilities |
|
Other financial liabilities |
|
Total |
|
Lease liabilities |
|
Other financial liabilities |
|
Total |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
As at January 1 |
|
9'541 |
|
1'227 |
|
10'768 |
|
12'284 |
|
1'656 |
|
13'939 |
|
Interest paid |
|
-326 |
|
-18 |
|
-344 |
|
-466 |
|
-19 |
|
-485 |
|
Repayments |
|
-3'840 |
|
- |
|
-3'840 |
|
-4'218 |
|
- |
|
-4'218 |
|
Cash flow from financing activities |
|
-4'166 |
|
-18 |
|
-4'183 |
|
-4'684 |
|
-19 |
|
-4'703 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Payments for investments in property, plant and equipment from previous years |
|
- |
|
- |
|
- |
|
- |
|
-6 |
|
-6 |
|
Payments of consideration for acquisitions |
|
- |
|
- |
|
- |
|
- |
|
-465 |
|
-465 |
|
Cash flow from investing activities |
|
- |
|
- |
|
- |
|
- |
|
-471 |
|
-471 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Non-cash effective movements |
|
4'377 |
|
214 |
|
4'591 |
|
1'464 |
|
-61 |
|
1'403 |
|
Deferred payments for investments in property, plant and equipment |
|
- |
|
404 |
|
404 |
|
- |
|
98 |
|
98 |
|
Interest expenses |
|
326 |
|
51 |
|
377 |
|
466 |
|
53 |
|
520 |
|
Translation differences |
|
-403 |
|
-81 |
|
-484 |
|
11 |
|
-29 |
|
-18 |
|
Non-cash effective movements |
|
4'299 |
|
588 |
|
4'888 |
|
1'942 |
|
61 |
|
2'003 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
As at December 31 |
|
9'675 |
|
1'798 |
|
11'473 |
|
9'541 |
|
1'227 |
|
10'768 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
of which current financial liabilities |
|
3'205 |
|
290 |
|
3'495 |
|
3'545 |
|
- |
|
3'545 |
|
of which non-current financial liabilities |
|
6'470 |
|
1'507 |
|
7'977 |
|
5'996 |
|
1'227 |
|
7'223 |
Interest paid not related to financial liabilities and therefore not included in the table above amounted to CHF 0.2 million (2021: CHF 0.4 million).
Management judgment is required to determine the lease liabilities. Further details regarding lease accounting are described in note Property, Plant and Equipment.
Other financial liabilities are initially recognized at fair value and subsequently measured at amortized costs using the effective interest method. Interest expense and foreign exchange gains and losses are recognized in profit and loss. Lease liabilities are initially measured at the present value of the lease payments.