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5 SALES – Income FROM OPERATING LEASE ARRANGEMENTS (GROUP AS LESSOR)

The operating leases relate to arrangements in which the Group provides instruments free of charge in return for a minimum commitment of the customer for consumables or reagents. The Group did not enter into any finance lease contracts. The total consideration of such combined contracts is allocated to the lease component and the sale of the consumables and reagents in proportion to the estimated stand-alone values of the lease and the minimum commitment for consumables and reagents.

 

The future minimum lease receivables under non-cancellable operating leases are:

 

 

31.12.2020

31.12.2021

CHF 1,000

 

 

Due date

 

 

Within one year

 1,065 

1,055

In 1 to 3 years

 1,538 

1,510

In 3 to 5 years

906 

757

After 5 years

75 

170

 

 

 

Total future minimum lease receivables

 3,584 

3,492

In financial year 2021, CHF 1.1 million (2020: CHF 1.0 million) were recognized as sales from leases in the consolidated statement of profit or loss.

 

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