2.8 Theoretical impact of goodwill capitalisations

The goodwill resulting from acquisitions is offset against consolidated equity at the time of acquisition. A theoretical amortisation period over five years would have the following effects on the result and the balance sheet:

in CHF thousand   2021   2020
Impact on income statement (previous year at 30 June 2020)   –347   –180
Impact on balance sheet (previous year at 31 December 2020)   2,577   2,924

Retained earnings include an additional CHF 27,932,000 (31.12.2020: CHF 27,932,000) of goodwill that is theoretically fully amortised.