Annual Report 2016

60
Appendix | FAOA 2016
9. Tangible fixed assets (in CHF)
Acquisition costs
Furniture and
furnishings
Office
equipment,
IT equipment
(hardware)
Fixtures and
fittings 2016 2015
Opening balance 408,432 190,434 336,410 935,276 911,373
Acquisitions 31,614 12,792 75,938 120,344 23,903
Disposals – -2,016 – -2,016 –
Closing balance 440,046 201,210 412,348 1,053,604 935,276
Depreciation
Opening balance -281,078 -169,859 -178,093 -629,030 -503,260
Acquisitions -44,005 -21,824 -41,235 -107,064 -125,770
Disposals – 2,016 – 2,016 –
Closing balance -325,083 -189,667 -219,328 -734,078 -629,030
Net book value 114,963 11,543 193,020 319,526 306,246
There were no indicators that tangible
fixed assets were impaired at the balance
sheet date.
There are currently no tangible fixed
assets that are restricted, subject to
rights of disposal or pledged.
10. Intangible fixed assets
Acquisition costs
Software register and
administration
Other
software 2016 2015
Opening balance 485,729 168,383 654,112 572,841
Acquisitions 78,835 5,322 84,157 91,232
Disposals – – – -9,961
Closing balance 564,564 173,705 738,269 654,112
Amortisation
Opening balance -392,568 -134,120 -526,688 -482,854
Acquisitions -43,016 -18,906 -61,922 -53,795
Disposals – – – 9,961
Closing balance -435,584 -153,026 -588,610 -526,688
Net book value 128,980 20,679 149,659 127,424
There were no indicators that tangible
fixed assets were impaired at the balance
sheet date.
There are currently no intangible fixed
assets that are restricted, subject to
rights of disposal or pledged.