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Table of contents for the 1st Interim Report 2023 report

1st Interim Report 2023
KPIsFinancial review
SummarySegment resultsDepreciation and amortisation, non operating resultsCash flowsNet asset positionOutlook
Consolidated interim financial statements
Consolidated statement of comprehensive income (unaudited)Consolidated balance sheet (unaudited)Consolidated statement of cash flows (unaudited)Consolidated statement of changes in equity (unaudited)
Notes to the interim financial statements
About this report1 Accounting policies2 Segment information3 Operating costs4 Dividends5 Financial liabilities6 Financial result7 Net current operating assets8 Provisions and contingent liabilities
Alternative performance measures
Reconciliation of alternative performance measures
Further Information
Share informationQuarterly review 2022 and 2023Forward looking statements
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1 Accounting policies

The consolidated interim financial statements were prepared in accordance with the accounting policies described in the 2022 consolidated financial statements and the amendments described below.

As of 1 January 2023, Swisscom adopted various amendments to the existing International Financial Reporting Standards (IFRS) and interpretations, none of which have a material impact on the results or the financial position of the Group. From 2023 Swisscom will now take into account other factors, such as market conditions and other entity-specific factors, in addition to contractually agreed prices, when determining the fair value for revenue and cost recognition of individual roaming contracts that contain minimum guarantees. The prior year’s comparatives have been restated accordingly. The change reduced revenue and direct costs for the first quarter of 2022 by CHF 14 million in each case (CHF 61 million each for the full year).