9. Depreciation, amortization and impairment

As of 31 December 2021, depreciation, amortization and impairment includes, on the one hand, the normal depreciation on property, plant and equipment in the amount of CHF 0.1 million, On the other hand, it includes as impairment of the investments MIL Madeiras Preciosas Ltda. and Unio S.A. (see Note 4) in the amount of CHF 4.3 million. The positive impairments according to Note 5 is also included in the amount of CHF 6.8 million. Overall, the participation in MIL Madeiras Preciosas Ltda. could be revalued indirectly by around CHF 10 million via the release of the loans that had already been written off.