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v3.23.1

Other current operating assets and liabilities | 12 Months Ended
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Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract] |
Other current operating assets and liabilities | 3.6 Other current operating assets and liabilities
(CHF in millions) |  | 12/31/2022 |  | 12/31/2021 |  |
Prepaid expenses |  | 21.0 |  |  | 16.5 |  |  |
Indirect taxes (VAT/GST) receivables |  | 39.7 |  |  | 26.9 |  |  |
Social security receivables |  | 9.3 |  |  | 0.2 |  |  |
Other current assets |  | 7.0 |  |  | 4.4 |  |  |
Other current operating assets |  | 77.0 |  |  | 48.0 |  |  |
(CHF in millions) |  | 12/31/2022 |  | 12/31/2021 |
Accrued expenses |  | 35.8 |  |  | 54.9 |  |
Indirect taxes (VAT/GST) payables |  | 26.9 |  |  | 19.2 |  |
Social security payables |  | 2.5 |  |  | 40.8 |  |
Interim operational account |  | 13.2 |  |  | 4.8 |  |
Other current operating liabilities |  | 3.3 |  |  | 1.9 |  |
Other current operating liabilities |  | 81.7 |  |  | 121.7 |  |
Accrued expenses mainly comprise accruals for outstanding vendor invoices and include personnel expenses such as bonus and vacation pay. Anticipated sales returns and the corresponding liabilities are reported in other current assets and liabilities, respectively.

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- Definition The disclosure of other current liabilities. [Refer: Other current liabilities] + 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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