2.8 Theoretical impact of goodwill capitalisations

The goodwill resulting from acquisitions is offset against consolidated equity at the time of acquisition. With a theoretical amortisation period of five years, this would have the following effects on the income statement and the balance sheet:

in CHF thousand       2017   2016
Impact on income statement (previous year at 30 June 2016)       –141   –154
Impact on balance sheet (previous year at 31 December 2016)       141   282