7. Long-term interest-bearing liabilities

As of 31 December 2023, the long-term liabilities consist of loans from shareholders in the amount of CHF 21.0 million (2022: CHF 22.0 million). The accumulated accrued interests due to shareholders of CHF 7.3 million are presented as accrued interest expenses against shareholders. Loans as well as accrued interest were subject to a new agreement reached in December 2023.