2.4 Income from disposal of properties

CHF 1,000

1st half 2026

1st half 2025

Total sales proceeds, net

-

7,233

Investment costs

-

–7,125

Gross profit from disposal of properties

-

107

Accumulated valuation gains

-

704

Total income from disposal of properties

-

812

of which income from disposal of properties held for sale

-

800

of which income from disposal of commercial properties

-

11

Cash flows from disposal of properties

The net cash flow from disposal of properties is composed as follows:

1st half 2026

1st half 2025

CHF 1,000

Properties held for sale

Investment properties

Total

Properties held for sale

Investment properties

Total

Cash flow from disposal of properties

-

-

-

5,591

1,642

7,233

Taxes paid relating to the sale of investment properties

-

-

-

-

1,305

1,305

Net cash flow from disposal of properties

-

-

-

5,591

337

5,928

of which operating cash flow

-

-

-

5,591

-

5,591

of which investing cash flow

-

-

-

-

337

337

Accounting principles

The result from property sales is recognised in income from disposal of properties. Tax payments directly related to the sale of investment properties are presented in the cash flow from investing activities.