ANNUAL REPORT 2021
Consolidated Statement of Cash Flows
for the 2021 financial year (January 1 to December 31, 2021)
1) Includes the cash flows from operating activities and the cash flows from investing activities
Lease payments are classified as follows on the statement of cash flows: – Cash payments for the amortization portion are recognized as financing activities. – Cash payments for the interest portion are recognized in cash flow from financing activities. – Cash payments for non-capitalized leases are recognized in cash flow from operating activities.
The items Financial result, Interest paid and Interest received were not reported as separate items in the consolidated cash flow statement for the financial year 2020. These items are reported separately in the reporting year, with the previous year’s figures having been adjusted accordingly within the meaning of IAS 1.41. In this context, it has also been decided that these items will now be reported in cash flows from investing activities (Interest received) and cash flows from financing activities (Interest paid), respectively, instead of cash flows from operating activities as previously. This means that the free cash flow for the period 2020 has increased by TCHF 3 696 and the cash flows from financing activities has decreased by TCHF 3 696.