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17. Property, Plant, and Equipmentin CHF millionsLand, buildings/ leasehold 1Machinery/ toolsFurniture/ fixturesIT/ communication VehiclesAssets under construction TotalCostAs of January 1, 2022 118.3 69.3 90.9 53.4 13.1 21.0 366.0 Additions 10.3 10.0 8.2 7.8 0.8 6.7 43.8 Reclassifications 6.9 0.3 - - - (13.9) (6.7) Acquisitions 3.9 0.2 0.4 0.1 0.1 - 4.7 Disposals (6.4) (4.5) (6.4) (3.1) (4.1) - (24.5) Exchange differences (11.0) (3.7) (4.2) (2.9) (0.4) (1.7) (23.9) As of December 31, 2022 122.0 71.6 88.9 55.3 9.5 12.1 359.4 Accumulated depreciation and impairmentsAs of January 1, 2022 (44.0) (45.3) (65.8) (44.1) (11.2) - (210.4) Depreciation (7.4) (8.1) (8.5) (5.8) (0.9) - (30.7) Disposals 4.5 3.9 6.0 3.1 3.9 - 21.4 Exchange differences 6.2 3.0 3.3 2.1 0.3 - 14.9 As of December 31, 2022 (40.7) (46.5) (65.0) (44.7) (7.9) - (204.8) Net book valueAs of January 1, 2022 74.3 24.0 25.1 9.3 1.9 21.0 155.6 As of December 31, 2022 81.3 25.1 23.9 10.6 1.6 12.1 154.6 CostAs of January 1, 2023 122.0 71.6 88.9 55.3 9.5 12.1 359.4 Additions 6.6 9.5 5.0 5.8 0.6 4.0 31.5 Reclassifications 9.5 0.7 0.5 1.6 - (12.3) -Acquisitions 1.0 2.7 0.8 0.5 - - 5.0 Divestments - - (0.4) (0.6) - - (1.0) Disposals (3.2) (3.2) (6.0) (5.0) (2.8) - (20.2) Exchange differences (16.6) (8.1) (9.5) (6.5) (0.9) (0.7) (42.3) As of December 31, 2023 119.3 73.2 79.3 51.1 6.4 3.1 332.4 Accumulated depreciation and impairmentsAs of January 1, 2023 (40.7) (46.5) (65.0) (44.7) (7.9) - (204.8) Depreciation (8.3) (8.5) (7.8) (6.0) (0.6) - (31.2) Impairments (0.2) (0.1) (0.3) - - - (0.6) Divestments - - 0.1 0.5 - - 0.6 Disposals 2.5 2.5 5.9 4.1 2.7 - 17.7 Exchange differences 9.7 5.5 8.3 5.2 0.8 - 29.5 As of December 31, 2023 (37.0) (47.1) (58.8) (40.9) (5.0) - (188.8) Net book valueAs of January 1, 2023 81.3 25.1 23.9 10.6 1.6 12.1 154.6 As of December 31, 2023 82.3 26.1 20.5 10.2 1.4 3.1 143.6 1 Includes CHF 32.3 million as per December 31, 2023 (2022: CHF 35.2 million) of land which is not depreciated.84 Consolidated Financial Statements DKSH Group