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Right-of-use assets, long-term financial assets and lease liabilities | 6 Months Ended
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Jun. 30, 2026
Right-of-use assets, long-term financial assets and lease liabilities |
Right-of-use assets, long-term financial assets and lease liabilities | 6.Right-of-use assets, long-term financial assets and lease liabilities AC Immune recognized no additions for its right-of-use of leased assets for the six months ended June 30, 2026. Regarding lease liabilities, the amortization depends on the rate implicit in the contract or the incremental borrowing rate for the respective lease component. The weighted averages of the incremental borrowing rates are 5.5% for buildings, 3.3% for office equipment and 7.2% for IT equipment, respectively. The following table shows the movements in the net book values of right-of-use of leased assets for the six months ended June 30, 2026: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | ​ | ​ ​ ​ | Office | ​ ​ ​ | IT | ​ ​ ​ | ​
In CHF thousands | ​ | Buildings | ​ | equipment | ​ | equipment | ​ | Total
Balance as of December 31, 2025 |  | 4,469 |  | 51 |  | 20 |  | 4,540
Depreciation |  | (447) |  | (11) |  | (3) |  | (460)
Balance as of June 30, 2026 |  | 4,022 |  | 40 |  | 17 |  | 4,080
​ There are no variable lease payments that are not included in the measurement of lease obligations. All extension options have been included in the measurement of lease obligations. For the six months ended June 30, 2026, and 2025, the impact on the Company’s condensed consolidated statements of income/(loss) and the condensed consolidated statements of cash flows is as follows: ​
​ | ​ | ​ | ​ | ​
​ | ​ | For the Six Months
​ | ​ | Ended June 30,
In CHF thousands | ​ ​ ​ | 2026 | ​ ​ ​ | 2025
Statements of income/(loss) |  | ​ |  | ​
Depreciation of right-of-use assets |  | 460 |  | 511
Interest expense on lease liabilities |  | 119 |  | 92
Expense for short-term leases and leases of low value |  | 322 |  | 365
Total |  | 902 |  | 968
​ | ​ | ​ | ​ | ​
Statements of cash flows |  | ​ |  | ​
Total cash outflow for leases |  | 881 |  | 965
​ The following table presents the contractual undiscounted cash flows for lease obligations as of June 30, 2026: ​
​ | ​ | ​
​ | ​ | As of
In CHF thousands | ​ ​ ​ | June 30, 2026
Less than one year |  | 1,039
1-3 years |  | 2,071
3-5 years |  | 1,526
Total |  | 4,636
​ The Company also has deposits in escrow accounts totaling CHF 0.6 million for leases of the Company’s premises as of June 30, 2026 and December 31, 2025. These deposits are presented in Long-term financial assets on the Company’s condensed consolidated balance sheets.

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