Financial statements Swiss GAAP FER

Balance sheet

In millions of CHF	Notes	31.12.2023	31.12.2022
Property, plant and equipment	13	2,274.4	2,363.2
Intangible assets	13	106.6	122.8
Financial assets	14	6.1	6.5
Long-term deficits arising from volume- and tariff-related timing differences	15	643.6	688.5
Non-current assets		3,030.7	3,181.0
Assets held on a fiduciary basis	16	33.9	54.2
Short-term deficits arising from volume- and tariff-related timing differences	15	723.7	59.2
Inventory		0.9	1.1
Trade accounts receivable	17	222.3	234.6
Other receivables	18	19.0	59.2
Prepaid expenses and accrued income	19	111.9	128.6
Cash and cash equivalents		111.1	172.8
Current assets		1,222.8	709.7
Assets		4,253.5	3,890.7

In millions of CHF	Notes	31.12.2023	31.12.2022
Share capital		334.5	334.5
Capital reserves		431.2	431.2
Retained earnings		587.1	535.3
Total equity		1,352.8	1,301.0
Non-current financial liabilities	20	2,026.1	1,756.1
Non-current provisions	21	33.5	35.7
Non-current liabilities		2,059.6	1,791.8
Liabilities held on a fiduciary basis	16	33.9	54.2
Current financial liabilities	20	510.0	231.1
Trade accounts payable		172.8	393.4
Other liabilities	22	13.5	0.7
Accrued expenses and deferred income	23	110.8	118.4
Current provisions	21	0.1	0.1
Current liabilities		841.1	797.9
Total liabilities		2,900.7	2,589.7
Equity and liabilities		4,253.5	3,890.7