- Definition

The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Classes of financial instruments [domain]; Financial liabilities]

+ References + Details

Trade receivables - Schedule of Trade Receivables (Details) - Trade receivables - CHF (SFr) SFr in Millions	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	SFr 246.2	SFr 204.8
Gross Carrying Amount
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	257.0	218.1
Gross Carrying Amount \| Not yet due
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	182.2	158.8
Gross Carrying Amount \| Past due 1 - 90 days
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	58.5	42.2
Gross Carrying Amount \| Past due 91 - 180 days
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	5.4	8.0
Gross Carrying Amount \| Past due > 181 days
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	10.8	9.1
Expected credit loss
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets	SFr (10.7)	SFr (13.3)	SFr (9.1)