9 Valuation allowances, provisions and losses

in CHF 1,000

01.01.– 30.06.2025

01.01.– 30.06.2024

Variance absolute

Variance in %

Decrease/increase credit allowances1

–458

89

–547

n.a.

Legal and litigation risks

13

400

–387

–96.8

Other provisions and losses1

483

229

254

110.9

Total valuation allowances, provisions and losses

38

718

–680

–94.7

1Including currency effects.

Of the restructuring provisions of CHF 4.1 million existing as of 31 December 2024, CHF 1.2 million was used in accordance with purpose in the first half of 2025, CHF 0.1 million was reversed and CHF 0.1 million was reduced due to currency effects, resulting in a balance of CHF 2.7 million as of 30 June 2025.