Financial management system
The Swisscom Group has implemented a financial management system to effectively manage the Group’s finances. This management system forms the basis for Group-wide unified planning and monitoring of financial performance, allocation of financial resources and variable performance compensation, as well as both internal (management reporting) and external (annual report, analyst presentations) financial reporting. Uniform accounting principles are applied across the Group, based on IFRS Accounting Standards and the definition of key performance indicators (KPIs) for financial performance and financial position.