Consolidated balance sheet

CHF thousand	Note	31.12.2023	31.12.2022
			Restated

Assets

Tangible assets	15	862,695	869,712
Intangible assets	16	40,049	41,584
Investments in associates and joint ventures	17	25,513	11,246
Non-current financial assets	18	27,639	28,651
Deferred tax assets	19	38,626	38,103
Non-current assets		994,522	989,296

Inventories	20	50,108	50,805
Trade accounts receivable	21	90,200	152,965
Other receivables	22	88,505	134,285
Prepaid expenses and accrued income	23	327,331	400,700
Current financial assets	24	186,684	34,227
Positive replacement values of held for trading positions	25	543,820	989,860
Cash and cash equivalents	26	360,685	282,537
Current assets		1,647,333	2,045,379

Total assets		2,641,855	3,034,675

CHF thousand		31.12.2023	31.12.2022
	Note		Restated

Liabilities and shareholders' equity

Share capital		7,391	7,391
Treasury shares		–68	–24
Capital reserves		87,483	124,428
Retained earnings (including group earnings)		988,195	695,128
Accumulated translation differences		–31,740	–26,632
Shareholders’ equity excluding minorities		1,051,261	800,291
Minorities		89,683	87,628
Shareholders’ equity		1,140,944	887,919

Non-current provisions	27	20,147	18,680
Deferred tax liabilities	28	20,924	21,415
Non-current financial liabilities	29	218,618	416,204
Other non-current liabilities	30	104,849	106,155
Non-current liabilities		364,538	562,454

Current financial liabilities	29	228,220	52,858
Negative replacement values of held for trading positions	25	394,764	938,633
Current provisions	27	1,503	496
Trade accounts payable	31	104,280	123,696
Other current liabilities	32	99,079	69,263
Deferred income and accrued expenses	33	308,527	399,356
Current liabilities		1,136,373	1,584,302

Liabilities		1,500,911	2,146,756

Total liabilities and shareholders’ equity		2,641,855	3,034,675