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Table of contents for the 2nd Interim Report 2024 report

2nd Interim Report 2024
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 Dividend5 Financial liabilities6 Financial result7 Net current operating assets8 Provisions and contingent liabilities9 Company acquisition of Vodafone Italia10 Sale of shares in FiberCop
Alternative performance measures
Reconciliation of alternative performance measures
Further information
Share informationQuarterly review 2023 and 2024Forward looking statements
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1 Accounting policies

As of 1 January 2024, 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.

Swisscom reviewed the classification and presentation of direct and indirect costs. The review resulted in the introduction of changes, primarily to the way purchased network services are classified and presented, from 2024 onwards. This improves the presentation of operating expenses for the financial management of Swisscom’s operating units. The prior year’s comparatives have been restated accordingly. The change increases direct costs, and reduces indirect costs, for the 2023 financial year by CHF 181 million in each case (H1 2023: CHF 96 million).