9.2 Audit fees and additional fees
| In CHF thousand | 2025 | 2024 | ||
|---|---|---|---|---|
| Audit fees | 6,604 | 3,860 | ||
| Additional fees | 1,752 | 919 | ||
| Fees to auditors | 8,356 | 4,779 | ||
| Additional fees in % of audit fees | 27% | 24% |
Additional fees were charged in 2025 for services related to transaction consultancy, consultancy on the remuneration system, ISAE assurance reports for IT outsourcing contracts, comfort letters for bonds issuance, procedures for financing agreements, audits in connection with tender submissions or tax conformity and a benchmark analysis for the energy business. The audit fees for 2025 include assurance services for the sustainability statements under the European CSRD/ESRS regulations in the amount of CHF 157,000 (prior year: CHF 99,000).