Consolidated Statement of Changes in Equity

Download

CHF million

Note

Share-/PC-capital

Treasury stock

Share premium

Hedge accounting

Retained earnings

Currency translation

Equity attributable to shareholders

Non- controlling interest

Total equity

Balance as at January 1, 2022

24.2

–460.6

364.8

10.9

5,708.8

–424.5

5,223.6

–

5,223.6

Net income

–

569.7

–

569.7

–

569.7

Other comprehensive income

–

11.9

–616.4

–33.5

–638.0

–

–638.0

Capital increase

0.1

–

82.6

–

82.7

–

82.7

Purchase of own shares and participation certificates

–

–555.2

–

–555.2

–

–555.2

Sale of own shares

–

0.6

–

0.2

–

0.8

–

0.8

Capital decrease (destruction)

–0.4

444.9

–94.4

–

–350.1

–

Share-based payment¹

–

1.1

–

1.1

–

1.1

Distribution of profit

–

–284.1

–

–284.1

–

–284.1

Balance as at December 31, 2022

23.9

–570.3

353.0

22.8

5,029.2

–458.0

4,400.6

–

4,400.6

Balance as at January 1, 2023

23.9

–570.3

353.0

22.8

5,029.2

–458.0

4,400.6

–

4,400.6

Net income

–

671.4

–

671.4

–

671.4

Other comprehensive income

–

26.5

144.7

–208.5

–37.3

–

–37.3

Capital increase

0.2

–

110.4

–

110.6

–

110.6

Purchase of own shares and participation certificates

–

–604.4

–

–604.4

–

–604.4

Sale of own shares

–

Capital decrease (destruction)

–0.5

555.1

–46.8

–

–507.8

–

Share-based payment¹

–

20.3

–

20.3

–

20.3

Distribution of profit

–

–303.6

–

–303.6

–

–303.6

Balance as at December 31, 2023

23.6

–619.6

416.6

49.3

5,054.2

–666.5

4,257.6

–

4,257.6

The accompanying notes form an integral part of the consolidated statements.
1	The recorded expenses for share-based payments amount to CHF 19.3 million (CHF 16.0 million in prior year). Moreover, CHF 1.0 million deferred tax income (CHF 14.9 million deferred tax expense in prior year) on employee stock options in the USA was recorded directly in equity.