4.2Tangible fixed assets and intangible assets
CHF 1,000 | Owner-occupied properties | Other tangible fixed assets | Tangible fixed assets | Intangible assets |
|---|---|---|---|---|
Net carrying amount as at 1 January 2024 | 16,282 | 6,987 | 23,269 | 8,376 |
Acquisition costs as at 1 January 2024 | 17,089 | 27,028 | 44,116 | 16,290 |
Changes in scope of consolidation | - | –26,768 | –26,768 | –14,268 |
Additions | 36 | 1,776 | 1,812 | 406 |
Disposals | - | –213 | –213 | –46 |
Reclassification | –17,125 | - | –17,125 | –2,236 |
Acquisition costs as at 31 December 2024 | - | 1,822 | 1,822 | 146 |
Accumulated depreciation/amortisation as at 1 January 2024 | 807 | 20,040 | 20,847 | 7,914 |
Changes in scope of consolidation | - | –19,583 | –19,583 | –8,184 |
Depreciation/amortisation | 136 | 1,286 | 1,422 | 872 |
Disposals | - | –163 | –163 | –46 |
Reclassification | –943 | - | –943 | –413 |
Accumulated depreciation/amortisation as at 31 December 2024 | - | 1,580 | 1,580 | 143 |
Net carrying amount as at 31 December 2024 | - | 242 | 242 | 3 |
Acquisition costs as at 1 January 2025 | - | 1,822 | 1,822 | 146 |
Acquisition costs as at 31 December 2025 | - | 1,822 | 1,822 | 146 |
Accumulated depreciation/amortisation as at 1 January 2025 | - | 1,580 | 1,580 | 143 |
Depreciation/amortisation | - | 113 | 113 | 3 |
Accumulated depreciation/amortisation as at 31 December 2025 | - | 1,693 | 1,693 | 146 |
Net carrying amount as at 31 December 2025 | - | 129 | 129 | 0 |
In 2024, the owner-occupied properties ‘Alte Bahnhofstrasse 5/7’ in Mägenwil and ‘Obere Holzgasse 8’ in Hausen AG as well as the right of use an underground car park ‘Obere Holzgasse 9’ in Hausen AG were reclassified from tangible/intangible fixed assets to commercial properties.
Accounting principles |
|---|
Tangible fixed assets, including owner-occupied properties, that do not meet the definition of investment properties, are stated at cost less depreciation and impairment. The depreciation is recognised on a straight-line basis over their estimated useful lives: three to ten years for office and other equipment; 50 years for owner-occupied properties. |
Acquired intangible assets are stated at cost less amortisation and impairment. The amortisation is recognised on a straight-line basis over their estimated useful lives of three to five years. No internally generated intangible assets were capitalised. |
If there is any indication of impairment, an impairment test is performed immediately. If the carrying amount exceeds the recoverable amount, an impairment loss is recognised in the income statement. |