Chart

5 Operating expenses by nature

 

2015

2016

January to June, CHF 1,000

 

 

Material costs

 62,096 

 82,790 

Personnel costs

 73,988 

 85,827 

Depreciation of property, plant and equipment 

 3,081 

 3,406 

Amortization of intangible assets

 4,248 

 6,795 

Other operating costs (net)

 38,167 

 32,228 

 

 

 

Total operating costs incurred (gross)

 181,580 

 211,046 

 

 

 

Capitalization of development costs in position inventories (see note 7) 

 (2,153) 

 (1,326) 

Capitalization of development costs in position intangible assets

 (4,740) 

 (2,199) 

 

 

 

Total operating expenses, according to statement of profit or loss

 174,687 

 207,521 

As a result of internal restructuring, the Group recognized a plan amendment and curtailment in connection with the legal integration of a subsidiary. The positive past service costs in the amount of CHF 1.4 million are included in the personnel costs of 2016.

 

 

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