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Table of contents for the 3rd Interim Report 2023 report

3rd Interim Report 2023
KPIsFinancial review
SummarySegment resultsDepreciation and amortisation, non operating resultsCash flowsNet asset positionOutlook
Consolidated interim financial statements
Consolidated statement of comprehensive income (unaudited)Consolidated balance sheet (unaudited)Consolidated statement of cash flows (unaudited)Consolidated statement of changes in equity (unaudited)
Notes to the interim financial statements
About this report1 Changes in accounting principles2 Segment information3 Operating costs4 Dividend5 Financial liabilities6 Financial result7 Net current operating assets8 Provisions and contingent liabilities
Alternative performance measures
Reconciliation of alternative performance measures
Further Information
Share informationQuarterly review 2022 and 2023Forward looking statements
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6 Financial result

In CHF million   1.01.–30.09.2023   1.01.–30.09.2022
Interest income on financial assets   5   3
Interest income on net defined benefit assets   4   1
Change in fair value of interest rate swaps   –   65
Gain from transactions with equity-accounted investees   3   –
Other financial income   13   3
Total financial income   25   72
Interest expense on financial liabilities   (56)   (49)
Interest expense on lease liabilities   (34)   (33)
Change in fair value of interest rate swaps   (3)   –
Foreign exchange losses   –   (8)
Present-value adjustments and interest on provisions   (8)   (14)
Other financial expense   (17)   (15)
Total financial expense   (118)   (119)
Financial income and financial expense, net   (93)   (47)
     
Interest expense on lease liabilities   (34)   (33)
Net interest expense on financial assets and liabilities   (51)   (46)