4.2 Impairment recorded by Industrial Systems segment
After conducting an assessment of the business development for Atlantic Zeiser, a need to recognise an impairment of net assets was identified. The impairment of the book value was allocated to the following items of the consolidated income statement and balance sheet:
IMPAIRMENT RECORDED BY INDUSTRIAL SYSTEMS SEGMENT
| in CHF thousand at 31 December | ||||||
|---|---|---|---|---|---|---|
in EUR thousand |
Income statement in CHF thousand |
Balance sheet in CHF thousand |
||||
| Impairment of semi-finishes and finished products | 2,390 | 2,657 | 2,795 | |||
| Impairment of inventories | 1,134 | 1,261 | 1,327 | |||
| Impairment of tangible assets | 667 | 742 | 781 | |||
| Impairment affecting the operating result | 4,191 | 4,660 | – | |||
| Impairment of deferred tax assets | 2,484 | 2,761 | 2,905 | |||
| Total impairment | 6,675 | 7,421 | 7,808 | |||
| Exchange differences in equity | –387 |