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v3.23.1

Trade receivables (Tables) | 12 Months Ended
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Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract] |
Schedule of Trade Receivables |
(CHF in millions) |  | 12/31/2022 |  | 12/31/2021 |
Not yet due |  | 112.3 |  |  | 64.4 |  |
Past due 1 - 90 days |  | 47.3 |  |  | 32.8 |  |
Past due 91 - 180 days |  | 14.8 |  |  | 3.3 |  |
Past due 181 - 360 days |  | 7.3 |  |  | 0.2 |  |
Past due > 361 days |  | 2.0 |  |  | 1.1 |  |
Gross Carrying Amount |  | 183.7 |  |  | 101.8 |  |
Individual loss allowance |  | (8.2) |  |  | (2.0) |  |
Expected credit loss |  | (0.9) |  |  | (0.6) |  |
Loss allowance |  | (9.1) |  |  | (2.6) |  |
Trade receivables |  | 174.6 |  |  | 99.3 |  |
Schedule of Allowance for Credit Loss | The recorded loss allowance for trade receivables reconciles as follows:
(CHF in millions) |  | 2022 |  | 2021 |
Individual loss allowance at January 1 |  | 2.0 |  |  | 1.8 |  |
Addition |  | 6.3 |  |  | 1.5 |  |
Release |  | 0.0 |  |  | (1.3) |  |
Exchange differences |  | (0.1) |  |  | 0.0 |  |
Individual loss allowance at December 31 |  | 8.2 |  |  | 2.0 |  |
(CHF in millions) |  | 2022 |  | 2021 |
Expected credit loss at January 1 |  | 0.6 |  |  | 0.1 |  |
Change |  | 0.3 |  |  | 0.5 |  |
Expected credit loss at December 31 |  | 0.9 |  |  | 0.6 |  |
(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 |  |  |

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