1. 1 Material expenses include CHF –0.2 million (2023: CHF –10.6 million) changes in inventories of finished goods and work in progress.
  2. 2 Other income includes a bargain purchase gain of CHF 102.7 million in 2023 (refer to note 3).
  3. 3 Depreciation, amortization and impairment include impairment charges on tangible assets in the amount of CHF 56.3 million in 2023.