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Selling, general and administrative expenses | 12 Months Ended
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Dec. 31, 2022
Analysis of income and expense [abstract] |
Selling, general and administrative expenses | 2.3 Selling, general and administrative expenses
|  | Year ended December 31, |
(CHF in millions) |  | 2022 |  | 2021 |  | 2020 |
Distribution expenses |  | (151.0) |  |  | (96.4) |  |  | (51.1) |  |
Selling expenses |  | (85.5) |  |  | (52.6) |  |  | (35.6) |  |
Marketing expenses |  | (130.2) |  |  | (100.5) |  |  | (45.6) |  |
Share-based compensation |  | (33.8) |  |  | (198.5) |  |  | (54.8) |  |
General and administrative expenses |  | (199.3) |  |  | (123.3) |  |  | (61.1) |  |
Selling, general and administrative expenses |  | (599.8) |  |  | (571.4) |  |  | (248.2) |  |
In 2022, selling, general and administrative expenses include depreciation and amortization of non-current assets in the amount of CHF 40.0 million (2021: CHF 28.7 million, 2020: CHF 9.7 million). In addition, depreciation charges for production tools in the amount of CHF 6.4 million (2021: CHF 2.7 million, 2020: CHF 2.4 million) are reported in cost of sales. Total personnel expenses, excluding any costs related to share-based compensation, amount to CHF 142.1 million in 2022, CHF 87.3 million in 2021 and CHF 57.6 million in 2020, respectively.

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- Definition The disclosure of general and administrative expenses. [Refer: Administrative expenses] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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