25 PROVISIONS
Restructuring and dismantling | Onerous contracts | Warranties and returns | WEEE1 | Legal cases | Other | Total 2024 | |
| CHF 1,000 | |||||||
| Balance at January 1, 2024 | 1,073 | 3,013 | 18,605 | 1,421 | 634 | 10,878 | 35,624 |
| Provisions recognized | 162 | 271 | 21,204 | 29 | 1,252 | 210 | 23,128 |
| Provisions used | (1,122) | (322) | (19,905) | (2) | – | (1,782) | (23,133) |
| Provisions reversed | – | (396) | (3,292) | – | (428) | (2,483) | (6,599) |
| Reclassification | – | – | – | – | 1,800 | – | 1,800 |
| Translation differences | 6 | (4) | 560 | 24 | 37 | 91 | 714 |
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| Balance at December 31, 2024 | 119 | 2,562 | 17,172 | 1,472 | 3,295 | 6,914 | 31,534 |
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| Thereof current | 42 | 2,562 | 17,172 | – | 3,295 | 2,454 | 25,525 |
| Thereof non-current | 77 | – | – | 1,472 | – | 4,460 | 6,009 |
- WEEE = waste electrical and electronic equipment (directive 2002/96/EC).
| Restructuring and dismantling | Onerous contracts | Warranties and returns | WEEE1 | Legal cases | Other | Total 2025 |
| CHF 1,000 | |||||||
| Balance at January 1, 2025 | 119 | 2,562 | 17,172 | 1,472 | 3,295 | 6,914 | 31,534 |
| Provisions recognized | 70 | 1,516 | 20,439 | - | 374 | 4,792 | 27,191 |
| Provisions used | (104) | - | (19,624) | (2) | - | (69) | (19,799) |
| Provisions reversed | (4) | (504) | (2,108) | (3) | (2,631) | (145) | (5,395) |
| Translation differences | (8) | (70) | (1,001) | (21) | (91) | (89) | (1,280) |
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| Balance at December 31, 2025 | 73 | 3,504 | 14,878 | 1,446 | 947 | 11,403 | 32,251 |
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| Thereof current | - | 3,504 | 14,878 | - | 947 | 6,848 | 26,177 |
| Thereof non-current | 73 | - | - | 1,446 | - | 4,555 | 6,074 |
- WEEE = waste electrical and electronic equipment (directive 2002/96/EC).
The provision for legal cases (2025: CHF 0.9 million and 2024: CHF 3.3 million) relates to several legal cases with former customers and employees in various subsidiaries and a patent lawsuit, for which the timing of the settlement is uncertain at year-end.
The position ‘other’ includes: 1. provisions to cover commitments related to other non-current employee benefits (2025: CHF 4.8 million and 2024: CHF 4.8 million), 2. provisions in connections with controversial VAT, sales/use and security transfer tax positions (2025: CHF 5.0 million and 2024: CHF 1.7 million) 3. several minor provisions (2025: CHF 1.6 million and 2024: CHF 0.4 million).