4.6Other accounting policies and disclosures

Foreign currency conversion

The following exchange rates were applied to convert foreign currencies:

in CHF

2025

2024

Year-end exchange rate

1 EUR

0.93

0.94

1 USD

0.79

0.90

100 RSD

0.79

0.80

Annual average exchange rate

1 EUR

0.94

0.95

1 USD

0.83

0.88

100 RSD

0.80

0.81