XML 39 R15.htm IDEA: XBRL DOCUMENT v3.23.1
Selling, general and administrative expenses
 12 Months Ended
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)202220212020
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.