16 Intangible assets
|
CHF thousand |
Goodwill |
Software |
Concessions and rights of use, compensation of reversion waivers |
Other |
Total |
|
|
|
|
|
|
|
|
Gross values at 1 January 2023 |
835 |
40,467 |
43,746 |
4,419 |
89,467 |
|
Additions |
- |
1,729 |
13 |
2,776 |
4,518 |
|
Disposals |
- |
- |
- |
–269 |
–269 |
|
Reclassifications between asset classes |
- |
588 |
- |
–527 |
61 |
|
Effect of currency translation |
–50 |
–1,456 |
–55 |
–357 |
–1,918 |
|
Gross values at 31 December 2023 |
785 |
41,328 |
43,704 |
6,042 |
91,859 |
|
|
|
|
|
|
|
|
Accumulated amortisation and value adjustments at 1 January 2023 |
–667 |
–31,467 |
–15,039 |
–710 |
–47,883 |
|
Amortisation |
–166 |
–3,366 |
–742 |
–340 |
–4,614 |
|
Impairments |
- |
- |
–394 |
- |
–394 |
|
Effect of currency translation |
48 |
975 |
- |
58 |
1,081 |
|
Accumulated amortisation and value adjustments at 31 December 2023 |
–785 |
–33,858 |
–16,175 |
–992 |
–51,810 |
|
Net values at 31 December 2023 |
- |
7,470 |
27,529 |
5,050 |
40,049 |
|
|
|
|
|
|
|
|
Gross values at 1 January 2024 |
785 |
41,328 |
43,704 |
6,042 |
91,859 |
|
Additions |
- |
1,484 |
580 |
1,865 |
3,929 |
|
Additions from changes in consolidation |
32,856 |
1 |
434 |
3 |
33,294 |
|
Effect of currency translation |
64 |
367 |
13 |
77 |
521 |
|
Gross values at 31 December 2024 |
33,705 |
43,180 |
44,731 |
7,987 |
129,603 |
|
|
|
|
|
|
|
|
Accumulated amortisation and value adjustments at 1 January 2024 |
–785 |
–33,858 |
–16,175 |
–992 |
–51,810 |
|
Amortisation |
–3,627 |
–3,405 |
–552 |
–335 |
–7,919 |
|
Effect of currency translation |
31 |
–223 |
- |
–12 |
–204 |
|
Accumulated amortisation and value adjustments at 31 December 2024 |
–4,381 |
–37,486 |
–16,727 |
–1,339 |
–59,933 |
|
Net values at 31 December 2024 |
29,324 |
5,694 |
28,004 |
6,648 |
69,670 |
The goodwill recognised as additions to the scope of consolidation results from the acquisition of additional shares in Erreci S.r.l., Erreci Impianti S.r.l. (CHF 15,394 thousand) and Kraftwerk Morteratsch AG (CHF 1,416 thousand), previously carried at equity, through which these entities became subsidiaries, and the acquisition of the entire minority interests in Repower Renewable S.p.A. (CHF 16,046 thousand).
The impairment losses of CHF 394 thousand recognised in 2023 relate to the Landquart paper factory power plant (see Note 15).