11. Lease liabilities
The lease liabilities are recorded in the balance sheet as short- and long-term on the basis of the economic approach, which includes all leasing contracts with the exception of short-term contracts (up to 12 months term) and low-value assets. The right-of-use is capitalized in the balance sheet, and the leased assets are depreciated over the term of the lease.
| in thousand CHF | Asset class | Useful life | 2025 | 2024 | ||||
|---|---|---|---|---|---|---|---|---|
| Position of balance | ||||||||
| Property, plant, equipment and lease (right-of-use assets) | Vehicles | 3 years | 24 | 4 | ||||
| IT equipment | 5 years | 5 | 6 | |||||
| Total right-of-use assets | 29 | 10 | ||||||
| Total leasing liabilities (short- and long-term) | 19 | 9 |
| in thousand CHF | 2025 | 2024 | ||
|---|---|---|---|---|
| Position of income statement | ||||
| Depreciation (right-of-use assets) | –11 | –78 | ||
| Interest expenses lease liabilities | – | –1 |