XML 48 R24.htm IDEA: XBRL DOCUMENT
v3.23.1

Financial liabilities | 12 Months Ended
--- | ---
Dec. 31, 2022
Disclosure of financial liabilities [abstract] |
Financial liabilities | 4.2 Other current financial assets
(CHF in millions) |  | 12/31/2022 |  | 12/31/2021 |  |
Credit cards |  | 6.9 |  |  | 6.4 |  |  |
Deposits |  | 22.5 |  |  | 14.8 |  |  |
Other current financial assets |  | 3.8 |  |  | 8.8 |  |  |
Other current financial assets at amortized cost |  | 33.2 |  |  | 30.1 |  |  |
Other current financial assets at fair value through profit and loss |  | — |  |  | — |  |  |
Total other current financial assets |  | 33.2 |  |  | 30.1 |  |  |
Due to their short-term nature, the carrying amount of other current financial assets at amortized cost correspond to their fair value. Refer to 5.2 Foreign currency risk for additional information on derivatives. 4.3 Financial liabilities
(CHF in millions) |  | 12/31/2022 |  | 12/31/2021 |
Current lease liabilities |  | 21.6 |  |  | 13.6 |  |
Other financial liabilities |  | 9.5 |  |  | 6.5 |  |
Total other current financial liabilities at amortized cost |  | 31.2 |  |  | 20.1 |  |
Non-current lease liabilities |  | 138.8 |  |  | 167.2 |  |
Total other non-current financial liabilities at amortized cost |  | 138.8 |  |  | 167.2 |  |
Total current and non-current financial liabilities |  | 170.0 |  |  | 187.3 |  |
Due to their short-term nature, the carrying amount of other current financial liabilities at amortized cost correspond to their fair value. Certain assets have been pledged in relation to current bank overdrafts, refer to 5.4 Liquidity risk for additional information. For additional information on derivatives refer to 5.2 Foreign currency risk.
Accounting policies | On’s financial liabilities include trade payables, current bank overdrafts repayable on demand, short-term debts incl. bank loans, and other financial liabilities, which initially are recognized at fair value. Subsequently, financial liabilities are measured at amortized cost using the effective interest method. Interest expense and foreign exchange gains and losses are recognized in the income statement. A financial liability is only classified as at fair value through profit or loss if it is a derivative. Financial liabilities are derecognized when the contractual obligations are discharged, cancelled, or expired.
Reconciliation of liabilities arising from financing activities:
(CHF in millions) |  | Short-term debt |  |  |  | Lease liabilities |  | Other |  | Total
Balance at January 1, 2021 |  | 0.2 |  |  |  |  | 23.5 |  |  | 3.0 |  |  | 26.7 |
thereof current |  | 0.2 |  |  |  |  | 4.3 |  |  | 3.0 |  |  | 7.5 |
thereof non-current |  | — |  |  |  |  | 19.2 |  |  | — |  |  | 19.2 |
Payments |  | (0.2) |  |  |  |  | (13.3) |  |  | (3.7) |  |  | (17.2) |
Interest expenses paid |  | — |  |  |  |  | (2.4) |  |  | — |  |  | (2.4) |
Additions |  | — |  |  |  |  | 174.1 |  |  | 7.2 |  |  | 181.3 |
Exchange differences |  | — |  |  |  |  | (1.0) |  |  | — |  |  | (1.0) |
Balance at December 31, 2021 |  | — |  |  |  |  | 180.9 |  |  | 6.5 |  |  | 187.3 |
thereof current |  | — |  |  |  |  | 13.6 |  |  | 6.5 |  |  | 20.1 |
thereof non-current |  | — |  |  |  |  | 167.2 |  |  | — |  |  | 167.2 |
Payments |  | — |  |  |  |  | (15.8) |  |  | (5.1) |  |  | (20.9) |
Interest expenses paid |  | — |  |  |  |  | (4.2) |  |  | — |  |  | (4.2) |
Additions |  | — |  |  |  |  | 43.6 |  |  | 8.2 |  |  | 51.7 |
Lease modification |  | — |  |  |  |  | (45.5) |  |  | — |  |  | (45.5) |
Accrued interest |  | — |  |  |  |  | 4.2 |  |  | — |  |  | 4.2 |
Disposals |  | — |  |  |  |  | (3.0) |  |  | — |  |  | (3.0) |
Exchange differences |  | — |  |  |  |  | 0.3 |  |  | — |  |  | 0.3 |
Balance at December 31, 2022 |  | — |  |  |  |  | 160.5 |  |  | 9.5 |  |  | 170.0 |
thereof current |  | — |  |  |  |  | 21.6 |  |  | 9.5 |  |  | 31.2 |
thereof non-current |  | — |  |  |  |  | 138.8 |  |  | — |  |  | 138.8 |

X
- Definition The entire disclosure for financial instruments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Section Scope -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IFRS07_g3-5A__IFRS07_g3-5A_TI -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfFinancialInstrumentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfFinancialLiabilitiesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration