Quarterlytics / Communication Services / Telecommunications Services / Swisscom AG / FY2014 Annual Report

Swisscom AG
Annual Report 2014

SWZCF · OTC Communication Services
Claim this profile
Ticker SWZCF
Exchange OTC
Sector Communication Services
Industry Telecommunications Services
Employees 10,000+
← All annual reports
FY2014 Annual Report · Swisscom AG
Loading PDF…
Annual Report2014

 
Welcome 
to the country 
of possibilities

Swisscom is connecting Switzerland: Thanks to our 
network, products and services, our customers have a sense 
of independence and are able to use these in any way they 
please, regardless of the location and time.

Swisscom assumes responsibility: Together with the Swiss 
population, we are committed to our company. 

Swisscom promotes skilled employees, i. e. people who 
want to work together to make things happen for the 
Switzerland of the future. 

 
Shareholders’ letter

Dear Shareholders

Swisscom can look back on a successful year with strong customer  
growth and stable core business. Targeted capital expenditure in network  
and IT infrastructure is resulting in higher bandwidths and coverage.  
 Swisscom is tapping into new business areas through innovation and the  
development of its core business, enabling it to guide its customers into  
a future where the real and virtual worlds are blending into one.  
The launch of  Swisscom TV 2.0 and the ongoing trend towards bundled  
offers and flat-rate fees are important success drivers. Despite continuing  
competition and price pressure, characterised by general price erosion  
and further price reductions for roaming services, operating income  
increased compared with the previous year. Fastweb is also developing  
nicely, with more than two million broadband customers.

Increase in Group revenue and operating income

In 2014,  Swisscom’s net revenue rose by CHF 269 million or 2.4% to CHF 11,703 million, and oper-
ating  income  before  depreciation  and  amortisation  (EBITDA)  grew  by  CHF  111  million  or  2.6% 
to  CHF  4,413  million.  Excluding  one-off  items,  and  at  constant  exchange  rates,  net  revenue  and 
EBITDA  increased  by  1.9%  and  0.9%,  respectively.  Net  income  increased  by  CHF  11  million  or  0.6% 
to CHF 1,706 million. The increase in EBITDA was offset in part by higher depreciation and amorti-
sation and higher income tax expense. Capital expenditure increased by CHF 40 million or 1.7% to 
CHF 2,436 million due to the expansion of network infrastructure. 

Solid business performance in Switzerland

In its Swiss business,  Swisscom generated net revenue of CHF 9,586 million (+2.4%) and EBITDA 
of CHF 3,788 million (+2.8%). Adjusted for one-off items, revenue and EBITDA were up 1.4% and 
0.6%, respectively, year-on-year. Price erosion of CHF 360 million (of which CHF 170 million resulted 
from reductions in roaming fees) in the Swiss core business was outweighed by customer and vol-
ume growth. Capital expenditure in Switzerland rose by CHF 65 million or 3.9% to CHF 1,751 mil-
lion. The higher capital expenditure is primarily due to the expansion and upgrading of mobile and 
fixed network infrastructure with the latest technologies. At the end of 2014,  Swisscom had con-
nected more than 1.4 million homes and offices to ultra-fast broadband. In Switzerland, headcount 
increased by 910 full-time equivalents or 5.2% to 18,272 as a result of company acquisitions, the 
hiring of new staff and the strengthening of customer service operations.

Fastweb developing nicely

As  a  result  of  the  difficult  economic  situation,  the  Italian  market  is  very  challenging,  but  Italian 
subsidiary  Fastweb  is  developing  nicely.  The  high  capital  expenditure  of  previous  years  is  pay-
ing off in 2014. Excluding hubbing, Fastweb’s net revenue was EUR 63 million or 3.9% higher at 
EUR  1,660  million.  In  2014,  Fastweb  had  more  than  two  million  broadband  customers  (+6.7%), 
gained  market  share  and  improved  its  market  position  among  both  residential  customers  and 
business customers. EBITDA increased by EUR 10 million or 2.0% year-on-year to EUR 515 million. 
Capital expenditure remained on a par with the previous year at EUR 562 million (–0.5%). Fastweb 

is continuing its expansion of the ultra-fast broadband network and by the end of 2016 aims to 
have covered around 7.5 million homes and offices in Italy, i.e. 30% of the population. 

Swisscom share performance in 2014

The   Swisscom  share  price  rose  by  11%  in  2014,  which  is  1.5  percentage  points  higher  than  the 
average price gain of 9.5% posted by the 20 leading Swiss companies on the Swiss Exchange (SMI). 
In terms of total shareholder return (share price movement and dividend payout),  Swisscom out-
performed the SMI due to the high dividend yield. Payment of an unchanged ordinary dividend of 
CHF 22 per share will be proposed to the Annual General Meeting of Shareholders. This is equiv-
alent to a total dividend payout of CHF 1,140 million.  Swisscom is thus upholding the principle of 
continuity in its dividend policy.

Always and everywhere online – in the country of possibilities 

The digital world is increasingly becoming a part of all aspects of the economy and society. The three 
trends “always online”, “Internet-based” and “global competition” grew stronger over the year. 
Always online: in a few years, we will be accessing all personal and professional applications and 
data in real time, irrespective of the end device. And it’s not just people, but also intelligent applica-
tions and devices that are increasingly connected with one another and they will grow to be even 
more integrated in future. Digitisation and mobility are changing business models and allowing for 
better customer experiences. 
Internet-based: in future, all products and services will be operated on the basis of Internet protocol. 
Storage space, processing power and software will increasingly be sourced from a secure cloud.
Global  competition:  digitisation  and  the  spread  of  Internet-based  communication  services  are 
 creating  international  markets.  Worldwide  competitors  benefit  from  global  economies  of  scale 
and are changing business models in the telecoms market. Technical feasibility and changes in user 
behaviour are driving mobility. At the same time, the demands placed on our infrastructure with 
respect to availability, performance and security continue to rise. In order to prepare for the merg-
ing of the virtual and real world,  Swisscom has enhanced its customer promise:  Swisscom is the 
best companion in today’s networked world. Trusted, simple, inspiring –  Swisscom puts people and 
their relationships at the heart of all it does. 

Targeted capital expenditure for high bandwidth – the best infrastructure

The importance of the Internet for both personal and professional use continues to grow, which 
entails  greater  user  demand  for  high-performance,  secure  and  area-wide  network  access.  In  the 
high-investment  competitive  environment  for  the  provision  of  networks  among  cable  network 
operators, power utility companies and mobile network operators,  Swisscom offers its customers 
the best network. For this reason,  Swisscom invested CHF 1.75 billion in its network and IT infra-
structure in Switzerland, most of which was used to expand the mobile network with 4G/LTE and 
the ultra-fast broadband fixed network.
Swisscom  offers  its  customers  mobile  network  access  with  a  wide  variety  of  service  attributes 
at a fixed price, providing them with unlimited use of many communication services. The funda-
mental difference among  Swisscom offerings is the access speed. The infinity mobile subscriptions 
launched in 2012 are popular: 2.1 million customers have already switched to one of them. 
Similarly, in fixed-line services the focus is increasingly being placed on package offers that differ 
primarily in the bandwidth and range of services they offer.  Swisscom has consistently focused on 
meeting customer needs with its Vivo packages. The Vivo packages, ranging from light to XL, com-
bine TV, Internet and fixed-line access and offer the ideal subscription for individual needs. 

Broader mix of the state-of-the-art ultra-fast broadband technologies

By the end of 2014,  Swisscom had connected more than 1.4 million homes and offices with ultra-
fast broadband – from Fibre-to-the-Home (FTTH) to the latest fibre-optic technology such as Fibre-
to-the-Street (FTTS), Fibre-to-the-Building (FTTB) and vectoring technology. Thanks to  vectoring and 
the use of G.fast, a new transmission standard on FTTS and FTTB, bandwidths of up to 500 Mbps 
will  soon  be  possible  on  traditional  copper  connections.   Swisscom  will  be  supplying  2.3  million 
homes and offices with ultra-fast broadband by the end of 2015. Its goal is to provide the entire 
country with the highest possible bandwidth in the coming years.

More bandwidth in the mobile network

Swisscom has expanded and upgraded its entire mobile network in recent years. As the first mobile 
network operator in Switzerland,  Swisscom commenced the commercial operation of 4G/LTE, the 
fourth-generation mobile network, in 2012. By the end of 2014,  Swisscom had already provided 
4G/LTE coverage to 97% of the Swiss population, and nearly a million  Swisscom customers are reg-
ularly using the new high-speed LTE network. Around 99% of the Swiss population will benefit from 
mobile bandwidths of up to 150 Mbps by the end of 2016. Since summer 2014,  Swisscom has intro-
duced LTE-Advanced with speeds of up to 300 Mbps in major Swiss cities, and is already testing the 
next step of 450 Mbps in the laboratory. In 2015, it will also introduce WiFi Calling and Voice over 
LTE (VoLTE), which will improve the mobile communication experience and make customers easier 
to contact at home. Since April 2014 customers have enjoyed an additional reduction in prices for 
data roaming. New data packages for EU countries offer customers considerably cheaper surfing 
rates compared to EU regulated prices.

All IP – Internet protocol as a uniform language 

Internet  protocol  (IP)  is  the  most  successful  technology  for  data  transmission  in  the  world.  The 
transition from traditional fixed-network technology to the new IP-based system environment is a 
global development.  Swisscom, too, is gradually converting its infrastructure and driving the tran-
sition to All IP. This will create the basis for a more flexible and cost-effective market entry with 
the latest products and services, as well as for new customer experiences thanks to the ability to 
access data (images, voice, music, etc.) irrespective of time, device used and location. For  Swisscom, 
operation and processes will also be simpler and more cost-effective.  Swisscom will thus secure its 
own competitiveness as well as the competitiveness of its business customers and Switzerland as 
a business location. More than 588,000 customers already use the comprehensive IP technology. 
The aim is to migrate the entire  Swisscom network to IP by the end of 2017.

Further development of core business and innovations – best experience

In a dynamic market environment,  Swisscom continues to develop the traditional product portfolio 
in the private and business customer market. The marketing of bundled products and cloud-based 
 Swisscom TV 2.0, which is already used by more than 300,000 customers, are important drivers. 
 Swisscom’s  Teleclub  Play  video  flat-rate  service  offers  customers  unlimited  access  to  TV  series, 
films, children’s programmes, documentaries and a large sports archive at a fixed price.  Swisscom 
also uses innovations to tap into new business areas. It inspires its customers, provides them with 
support in the digitised world and has successfully introduced new products to the market, e.g. 
Docsafe, a platform for digital file exchange. The iO communication app has been enhanced and 
now includes iO@home, which renders the fixed network mobile and ensures that users can be 
contacted free of charge on their fixed-network number anywhere in the world.

New opportunities for growth for  Swisscom 

The cloud is becoming increasingly important for both residential and business customers, which 
is why  Swisscom opened a data centre in Berne Wankdorf in September 2014. It is one of the most 
modern data centres in Europe and sets a new standard in terms of its energy efficiency, reliabil-
ity and availability. Any and all data stored in this data centre is and will remain in Switzerland. 
The new data centre is part of  Swisscom’s response to the growing demand for data protection 
and security among its customers arising in connection with increasing connectivity. New techni-
cal capabilities also offer vertical growth potential, for example through industry solutions in the 
banking, energy and healthcare sectors. 
Internet-based services, such as search services and the marketing of advertising, are growing. In 
September  2014,   Swisscom  assumed  control  of  PubliGroupe  SA.  The  main  goal  of  this  takeover 
was to fully acquire and further develop the local group and thus to confront global competitors 
with a strong Swiss provider.  Swisscom and Tamedia have agreed to a partnership in the directories 
business and are merging local.ch and search.ch into a joint subsidiary, of which  Swisscom will hold 
69% and Tamedia 31%. The merger is subject to the approval of the competition authority.

Bundling in the business customer market – ICT from a single source

The boundaries between our private and working lives are disappearing. The smartphone is a con-
stant companion, and telecommunication and IT are coalescing into one information and commu-
nication technology (ICT). To boost the level of effectiveness in the business customer area, as well 
as  to  actively  push  ahead  with  convergence  and  single-source  cloud-based  solutions,   Swisscom 
bundled the telecoms and IT corporate business into Enterprise Customers at the start of the year. 
This made  Swisscom one of the largest integrated ICT providers in Switzerland. Since the beginning 
of 2014, corporate customers have received the full range of ICT portfolio services from a single 
source – Enterprise Customers. Christian Petit took over as head of the division Enterprise Custom-
ers as of 1 April 2014.

The best in the networked world – always and everywhere

The Board of Directors and management of  Swisscom looked closely at the company’s strategy 
and mission statement in 2014. This resulted in the new  Swisscom mission statement. As the best 
companion in today’s networked world,  Swisscom wants its customers to feel secure and at ease, 
allowing them to concentrate on what is essential to them and discover new possibilities. In doing 
so, the focus is on people and their relationships. Customer focus, passion, sustainability, curiosity 
and reliability are the values that guide us in offering our customers the best in the networked 
world – always and everywhere.

Sustainability as an integral component of the corporate strategy 

Swisscom’s commitment to the environment, society and the economy is an integral component 
of its business strategy. The sustainability strategy is based on six core areas: climate protection, 
working and living, media skills, attractive employer, fair supply chain and networked Switzerland. 
Derived from these areas,  Swisscom has set itself specific targets it aims to reach by 2020, such as 
saving twice as much CO2 emissions as it produces throughout the company including the entire 
supply chain through the use of ICT services. As a leading company in the area of data security, 
 Swisscom aims to provide a million people with support in using media in a safe and responsible 
manner. Another goal is to enable 99% of the Swiss population to benefit from ultra-fast mobile 
broadband connections and to provide 85% of homes and offices with ultra-fast internet access 
by 2020.  Swisscom therefore indirectly contributes around CHF 30 billion to the country’s Gross 
Domestic Product and helps to create and maintain some 100,000 jobs.

Financial outlook for 2015 

Swisscom  expects  to  close  2015  with  net  revenue  in  excess  of  CHF  11.4  billion  and  EBITDA  of 
around CHF 4.2 billion. This outlook is based on an assumed euro exchange rate of CHF 1.00. It does 
not take account of the possible negative implications of the currency situation for the economy. 
The negative effects of the lower euro exchange rate will amount to almost CHF 400 million on net 
revenue and around CHF 100 million on EBITDA. In the case of EBITDA, the All IP transformation, 
higher pension costs and lower gains from the sale of real estate, will result in a reduction of more 
than CHF 100 million. At CHF 2.3 billion, capital expenditure is expected to be some CHF 100 mil-
lion lower than in 2014, due to the lower euro exchange rate and a slight reduction in investment 
in Fastweb. Capital expenditure in Switzerland will remain unchanged at CHF 1.75 billion. Subject 
to achieving its targets,  Swisscom will again propose a dividend of CHF 22 per share for the 2015 
financial year at the 2016 Annual General Meeting.

Thank you

We can look back on a successful year. We owe our achievements in 2014 to the trust of our customers 
and the loyalty of our shareholders. A huge thank you to all of you. Special thanks also go to our 
employees again this year: it is thanks to your creative ideas, wholehearted dedication and commit-
ment that  Swisscom is able to offer its customers the very best every day of the year. 

Yours sincerely

Hansueli Loosli 
Chairman of the Board of Directors 
Swisscom Ltd

Urs Schaeppi
CEO  Swisscom Ltd

Triple bottom line
Swisscom reports about the ecological, economic and social aspects and factors that shape its business 
activities and its role as a corporate citizen.

Table of contents

Introduction 

Management Commentary 

Corporate Governance and Remuneration Report 

Financial Statements 

Further Information 

8–19

20–87

88–127

128–211

212–224

“Confidential data  
is being transmitted  
more frequently via  
the smartphone.  
Our new app encrypts  
the data being trans- 
ferred via public WLANs  
and blocks access to  
dangerous websites.”

Carolin Latze 
Team Lead Security 
IT, Network & Innovation

Introduction

The best in 
today’s net- 
worked world – 
everywhere  
and anytime.

11,703 million CHF

net revenue in 2014, which 
represents an increase of 2.4%.

21,125 

employees

were employed by  Swisscom as at the  
end of 2014.  Swisscom’s workforce includes  
97 different nationalities.

26.4 %

Swisscom has been increasing 
its energy efficiency in Switzerland 
since 1 January 2010.

Topics

Introduction

14  KPIs of  Swisscom Group
16  Key events 2014
18  Business overview

KPIs of  Swisscom Group

In CHF million, except where indicated  

Net revenue and results  

Net revenue  

Operating income before depreciation and amortisation (EBITDA)  

EBITDA as % of net revenue  

Operating income (EBIT)  

Net income  

Earnings per share  

Balance sheet and cash flows  

Equity at end of year  

Equity ratio at end of year  

Operating free cash flow  

Capital expenditure in property, plant and equipment  
and other intangible assets  

Net debt at end of period  

Operational data at end of period  

Fixed access lines in Switzerland  

Broadband access lines retail in Switzerland  

Swisscom TV access lines in Switzerland  

Mobile access lines in Switzerland  

Revenue generating units (RGU) Switzerland  

Unbundled fixed access lines in Switzerland  

Broadband access lines wholesale in Switzerland  

Broadband access lines in Italy  

Swisscom share  

Number of issued shares  

Closing price at end of period  

Market capitalisation at end of year  

Dividend per share  

Environmental key figures in Switzerland  

Energy consumption  

Energy efficiency increase since 1 January 2010  

Direct CO2-emissions  
Reduction of direct CO2-emissions since 1 January 2010  

Employees  

Full-time equivalent employees at end of year  

Full-time equivalent employees in Switzerland at end of year  

%   

CHF   

%   

in thousand   

in thousand   

in thousand   

in thousand   

in thousand   

in thousand   

in thousand   

in thousand   

in thousand   

CHF   

CHF   

GWh   

%   

tons   

%   

number   

number   

2014   

2013   

Change 

11,703   

11,434   

4,413   

37.7   

2,322   

1,706   

32.70   

5,457   

26.1   

1,860   

2,436   

8,120   

2,778   

1,890   

1,165   

6,540   

4,302   

37.6   

2,258   

1,695   

32.53   

6,002   

29.3   

1,978   

2,396   

7,812   

2,879   

1,811   

1,000   

6,407   

12,373   

12,097   

180   

262   

2,072   

51,802   

522.50   

27,067   

22.00   1 

497   

26.4   

21,380   

17.0   

21,125   

18,272   

256   

215   

1,942   

51,802   

470.90   

24,394   

22.00   

498   

21.1   

23,835   

3.9   

20,108   

17,362   

2.4% 

2.6% 

2.8% 

0.6% 

0.5% 

–9.1% 

–6.0% 

1.7% 

3.9% 

–3.5% 

4.4% 

16.5% 

2.1% 

2.3% 

–29.7% 

21.9% 

6.7% 

– 

11.0% 

11.0% 

– 

–0.2% 

–10.3% 

5.1% 

5.2% 

1  In accordance with the proposal of the Board of Directors to the Annual General Meeting. 

14

n
o
i
t
c
u
d
o
r
t
n

I

p
u
o
r
G
m
o
c
s
s
i
w
 S
f
o
s
I
P
K

 
 
 
   
  
 
 
 
 
 
 
 
   
   
   
 
   
   
 
   
   
  
 
 
 
 
 
 
 
   
   
   
 
   
 
   
   
   
   
 
   
   
  
 
 
 
 
 
 
 
   
   
   
 
  
 
 
 
 
 
 
 
   
   
   
 
   
  
 
 
 
 
 
 
 
   
   
   
 
 
 
  
 
 
 
 
 
 
 
   
   
   
 
  
   
 
 
Net revenue  in CHF million  

EBITDA  in CHF million  

11,384 
2,116 

9,268 

11,434 
2,076 

9,358 

11,703 
2,117 

9,586 

  14,000   

  10,500   

   7,000   

   3,500   

0   

   6,000   

   4,500   

   3,000   

   1,500   

0   

Other countries   
Switzerland   

4,477 
613 
3,864 

4,302 
617 

3,685 

4,413 
625 

3,788 

2012 

2013 

2014 

2012 

2013 

2014 

Net income  in CHF million  

Capital expenditure  in CHF million  

1,815 

1,695 

1,706 

   3,000   

   2,250   

   1,500   

750   

0   

2,529 
535 

1,994 

2,396 
710 

1,686 

2,436 
685 

1,751 

   3,000   

   2,250   

   1,500   

750   

0   

2012 

2013 

2014 

2012 

2013 

2014 

Number of employees  in full-time equivalent (FTE) 

Energy efficiency increase in Switzerland    
since 1 January 2010  in %  

19,514 
3,245 

16,269 

20,108 
2,746 
17,362 

21,125
2,853
18,272

  30,000   

  22,500   

  15,000  

   7,500  

0  

40   

30   

20   

10   

0   

Other countries  
Switzerland  

26.4% 

21.1% 

15.1% 

2012 

2013 

2014

2012 

2013 

2014 

Other countries   
Switzerland   

Other countries   
Switzerland   

15

n
o
i
t
c
u
d
o
r
t
n

I

p
u
o
r
G
m
o
c
s
s
i
w
 S
f
o
s
I
P
K

 
 
 
  
 
  
  
  
  
   
   
  
  
  
  
  
  
  
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
Key events 2014

Market

>  More than 1.4 million homes and businesses in Switzerland are already connected to ultra-fast 
broadband. Thanks to a mixture of fibre-optic technologies, customers are benefiting from more 
bandwidth – even outside the major conurbations.

>  Fastweb expands its ultra-fast broadband network in Italy even further and has more than 

2 million broadband customers.

>  Swisscom is the first mobile provider in Switzerland to introduce LTE Advanced.
>  Swisscom wins Connect magazine’s network test for the sixth year in a row.
>  Swisscom reduces mobile phone rates for calls in Europe. Mobile surfing rates in Europe and in 

many other countries are once again reduced for  Swisscom customers. 

>  Swisscom customers use data packages with increasing frequency for mobile surfing abroad.  
Attractive roaming tariffs contribute to a doubling of data volumes transmitted abroad. 

>  The Swiss Federal Office of Energy includes  Swisscom Energy Solutions’ smart storage network in the 
list of its flagship projects. The solution, which now carries the name “tiko”, is thus a forward-
looking and important component for the implementation of the Swiss Confederation’s 
2050 energy strategy.

Products and services

>  The completely new  Swisscom TV 2.0 offers seven-day replay on over 250 channels.  

Thanks to a cloud-based solution, customers can record any number of programmes in parallel.

>  Thanks to the flat-rate video service Teleclub Play,  Swisscom TV 2.0 customers have access  

to several thousand hours of TV series, classic films, children’s programmes, documentaries and 
sports content. 

>  The communications app iO makes fixed network numbers mobile. The new iO@home feature 

allows fixed network customers with a Vivo package to make calls at no charge via their fixed-line 
number to all Swiss networks, no matter whether they are phoning from Switzerland or abroad.
>  Swisscom simplifies its prepaid products and offers phone service, SMS and mobile surfing at a 

single prepaid tariff.

>  Tapit is the first smartphone app on the Swiss market that allows users to make payments, collect 

loyalty points and open doors in a single, neutral ecosystem. 

>  Swisscom launches Docsafe, the Swiss cloud storage solution for residential customers that enables 

them to store their documents simply and securely online.

>  Business users can use Vidia, the cloud-based videoconferencing solution for companies, to attend 

meetings without being physically present.

>  The Safe Connect app allows users to surf securely and easily, even when using other WLAN 

networks. It does so by encrypting the data traffic sent via the mobile phone network.

16

n
o
i
t
c
u
d
o
r
t
n

I

4
1
0
2
s
t
n
e
v
e
y
e
K

 
 
Sustainability

>  The newly opened business park in Ittigen offers space for 2,000 employees.  

Its environmentally sustainable construction makes it one of the largest Minergie-P-Eco office 
buildings in Switzerland.

>  Swisscom opens one of Europe’s most advanced and efficient data centres in Berne Wankdorf.  

As one of very few data centres in Europe, it receives Tier-IV certification.

>  Swisscom expands its course offering to promote media competency by more than 30%.  

More than 25,000 parents, teachers and students take advantage of the course offering in 2014.
>  As the third issue of the JAMES study shows, smartphones are becoming more and more important 
for young people. This is because young people use their mobile phone to surf more than to make 
phone calls.

>  Swisscom builds three new photovoltaic plants in Les Ordons, Haute Nendaz and La Chaux-de-Fonds: 
thus,  Swisscom now operates seven photovoltaic plants in its transmitter locations and meets  
its entire energy consumption needs through renewable energies.

>  Swisscom opens a  Swisscom Shop in Düdingen that has an innovative new concept:  

the company’s first Junior Shop is run independently by trainees.

Business review

>  Frank Esser, a member of the Vivendi Group Board of Directors until 2012, is now a member  

of the  Swisscom Board of Directors. He succeeds Richard Roy, who stepped down from the Board  
of Directors after 11 years.

>  Theophil Schlatter takes over as Vice-Chairman of the Board of Directors.
>  Christian Petit takes over as head of Enterprise Customers and thus becomes a member  

of the  Swisscom Group Executive Board. Andreas König decided to resign his position and to leave 
the company for personal reasons.

>  Swisscom takes over PubliGroupe SA. Its primary aim is to further develop the directories business 

of local.ch.

>  Swisscom expands its ICT competence with the acquisition of Veltigroup.
>  Swisscom bundles all workplace and collaboration competences in Enterprise Customers.  
It merges subsidiary Axept Webcall with the Solution Center Workspace & Collaboration.

17

n
o
i
t
c
u
d
o
r
t
n

I

4
1
0
2
s
t
n
e
v
e
y
e
K

 
 
 
 
Business overview

Swisscom provides financial reporting for the three operating divisions 
 Swisscom Switzerland, Fastweb and Other operating segments 
as well as Group Headquarters. 

Swisscom Switzerland

Swisscom Switzerland comprises the customer segments Residential Customers, Small and Medium- 
Sized  Enterprises,  Enterprise  Customers  and  Wholesale  as  well  as  the  IT,  Network  &  Innovation 
division.

Residential Customers
The Residential Customers segment is the contact partner for mobile and fixed-line retail customers. 
It  provides  Switzerland  with  broadband  access  lines,  serves  a  growing  number  of   Swisscom  TV 
customers and operates www.bluewin.ch, one of Switzerland’s most frequently visited Internet 
portals. The Residential Customers segment offers all telephone, Internet and TV services, pay TV, 
transmissions of sporting events and video on demand from a single source, as well as the sale of 
end devices. In addition, Cinetrade operates one of the leading cinema chains in Switzerland. 

Small and Medium-Sized Enterprises
The Small and Medium-Sized Enterprises segment offers a comprehensive range of products and 
services – from fixed-line and mobile telephony to Internet and data services to IT infrastructure 
maintenance  and  operation.  Small  and  medium-sized  enterprises  receive  integrated  solutions 
 tailored to their needs: suitable  connections, secure access, professional services and intelligent 
networks. It also includes the directories business.

Enterprise Customers
Whether voice or data, mobile or fixed network, individual products or integrated solutions, as a 
leading provider in the field of business communications, the Enterprise Customers segment supports 
customers  with  the  planning,  implementation  and  operation  of  their  IT  and  communications 
 infrastructure, including the provision of cost-efficient solutions and reliable services. Enterprise 
 Customers ranks as one of the leading providers specialising in the integration and operation of 
complex IT systems. In addition, its core competencies are in the fields of IT outsourcing services, 
workplace services, SAP services and services for the financial industry.

Wholesale
The Wholesale segment provides various services for other telecommunications providers, such as 
regulated access to the “last mile” as well as commercial voice, data and broadband products. The 
Wholesale segment also covers roaming with foreign providers.

IT, Network & Innovation
The IT, Network & Innovation (INI) segment builds, operates and maintains  Swisscom’s nationwide 
fixed network and mobile communications infrastructure in Switzerland. It is also responsible for 
the development and production of standardised IT and network services for the entire Group and 
for the operation of all IT systems. INI is also driving forward the migration of the networks to an 
integrated IT- and IP-based platform (All IP). The segment also includes the support functions for 
 Swisscom  Switzerland  and   Swisscom  Real  Estate  Ltd.  The  expenses  that  are  incurred  are  not 
charged to the individual segments. The IT, Network & Innovation segment therefore only reports 
expenses but no revenue. 

18

n
o
i
t
c
u
d
o
r
t
n

I

w
e
i
v
r
e
v
o
s
s
e
n
i
s
u
B

 
Fastweb

Fastweb is one of Italy’s largest broadband telecoms companies. 

The Italian subsidiary is a leader in the development of multimedia and broadband communication 
services. It operates the second-largest network in Italy and offers voice, data, Internet and IP TV 
services. In addition, its offer includes comprehensive VPN and mobile services. Fastweb offers its 
services in all large towns and cities in Italy and in all market segments. The services are provided 
directly via the company’s own fibre-optic network or via unbundled fixed access lines and whole-
sale products of Telecom Italia. 

Other operating segments 

Other operating segments includes, in particular, the Participations unit.

Other operating segments comprises the Participations, Health, Connected Living and  Swisscom 
Hospitality  Services  units.  Participations  manages  a  portfolio  of  small  and  medium-sized  enter-
prises whose activities are mainly related to or help support  Swisscom’s core business.  Swisscom 
Health  offers  innovative  ICT  solutions  for  physicians,  hospitals  and  insurers.  Connected  Living 
develops and operates intelligent solutions for energy management.  Swisscom Hospitality Services 
supports the hotel industry worldwide with innovative network and communication solutions.

Group Headquarters 

Group Headquarters chiefly comprises the Group divisions Group Business Steering, Group  Strategy & 
Board Services, Group Communications & Responsibility and Group Human Resources as well as 
employment company Worklink AG. 

19

n
o
i
t
c
u
d
o
r
t
n

I

w
e
i
v
r
e
v
o
s
s
e
n
i
s
u
B

 
“We install, splice and repair  
fibre-optic cables. We are  
constantly expanding the  
fibre-optic network in order  
to ensure that the whole  
of Switzerland can count  
on being able to use the best  
 network.”

Adrian von Jenner 
Network construction technician 
cablex

Management Commentary

Helping customers  
find their way  
and enjoy the best  
experiences in the  
networked world.

Every 16 months

the volume of data 
used in the fixed network 
increases by 100%.

Every 12 months

the volume of data 
used in the mobile network 
increases by 100%.

 
Topics

Strategy, organisation  
and environment

Business model and 
customer relations

Employees

Innovation and 
development 

Financial review

Capital market

Risks

24  Group structure and organisation
26  Corporate strategy and objectives
30  Value-oriented business management
31  General conditions

43  Business activities 
48  Products, services, sales channels
49  Customer satisfaction

50  Headcount
51  Employment law in Switzerland
53  Staff development 
54  Staff recruitment
54  Employee satisfaction
55  Employment law in Italy

56  Open innovation: a success factor
57  Specific areas of innovation
58  Current innovation projects

59  Key financial figures
60  Introduction
60  Summary
61  Results of operations 
64  Segment revenue and results
70  Quarterly review 2013 and 2014
73  Cash flows
74  Net asset position 
76  Net debt
77  Capital expenditure 
78  Statement of added value
79  Energy efficiency and CO2 emissions
80  Financial outlook

81  Swisscom share
83  Payout policy
83  Indebtedness

85  Risk management system
86  General statement on the risk situation
86  Risk factors

 
Strategy, organisation  
and environment

The corporate strategy “Swisscom 2020” is aimed at maintaining 
 Swisscom’s position in the ICT market and offering customers only 
the best. Trusted, simple, inspiring. 

Group structure and organisation

Management structure 

Swisscom has merged the corporate customer activities of its Corporate Business, Network & IT and 
 Swisscom IT Services divisions so it is able to provide business customers with one-stop offerings 
and speed up the delivery of cloud-based solutions. Since 1 January 2014, all corporate customers 
have been served by the new Enterprise Customers division, making it one of the biggest integrated 
ICT  providers  for  large  companies  in  Switzerland.  The  IT,  Network  &  Innovation  division  is  now 
responsible for the operation of all IT systems, including the IT platforms previously managed by 
 Swisscom IT Services, and for the development and production of standardised IT and network ser-
vices for the entire  Swisscom Group.  Swisscom IT Services will be integrated into  Swisscom Switzer-
land, which will result in a simplified Group structure and shorter decision-making paths. 
The Group organisation is based on the following management structure: the Board of Directors of 
 Swisscom  Ltd  is  responsible  for  overall  management  and  for  determining  the  Group’s  strategic, 
organisational and budgetary principles. It delegates day-to-day business management to the CEO of 
 Swisscom Ltd, Urs Schaeppi. The heads of the business divisions Residential Customers, Small and 
Medium-Sized Enterprises, Enterprise Customers and IT, Network & Innovation, along with the heads 
of  the  Group  divisions,  report  directly  to  the  CEO  of   Swisscom  Ltd.   Swisscom’s  Italian  subsidiary, 
 Fastweb, is managed via the Board of Directors chaired by  Swisscom’s CEO.

Board of Directors

CEO  Swisscom Ltd

Group 
Communications 
& Responsibility

Group Strategy  
& Board Services

Group Security

Residential 
Customers

Small and 
Medium-Sized 
Enterprises

Enterprise 
Customers

IT, Network  
& Innovation

Group Business 
Steering

Group Human 
Resources

Member of the Group Excecutive Board

Group Functions

Group Companies

24

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

t
n
e
m
n
o
r
i
v
n
e
d
n
a

n
o
i
t
a
s
i
n
a
g
r
o

,

y
g
e
t
a
r
t
S

 
 
 
 
 
Group structure

The holding company  Swisscom Ltd is responsible for overall management as well as the strategic 
and financial management of the  Swisscom Group. By law, the Swiss Confederation must hold the 
majority of shares in  Swisscom Ltd. At 31 December 2014, the Confederation held 51.0% of the 
shares in  Swisscom Ltd. 
At 31 December 2014, 28 Swiss subsidiaries (prior year: 27) and 32 foreign subsidiaries (prior year: 33)
were fully consolidated in  Swisscom’s consolidated financial statements, while 7 associates (prior 
year:  7)  were  accounted  for  according  to  the  equity  method.   Swisscom  also  holds  various  non- 
controlling  interests  in  growth  companies  active  in  the  IT,  communications  and  entertainment 
 markets.  Swisscom Ltd mainly holds direct shareholdings in  Swisscom (Switzerland) Ltd,  Swisscom 
Broadcast Ltd and  Swisscom Directories Ltd. Fastweb S.p.A. (Fastweb) is held indirectly via  Swisscom 
(Switzerland) Ltd and intermediate companies in Belgium and Italy.  Swisscom Re Ltd in Liechten-
stein is the Group’s own reinsurance company. 
In September 2014,  Swisscom acquired PubliGroupe Ltd for a purchase price of CHF 474 million. 
PubliGroupe Ltd mainly operates in the Swiss directory market. Prior to the takeover, it held half of 
the Local Group (Swisscom Directories Ltd, LTV Yellow Pages Ltd and local.ch Ltd), with  Swisscom 
holding the other half. The main objective behind the acquisition of PubliGroupe is to gain full con-
trol over the Local Group and to develop it further. Following the takeover, LTV Yellow Pages Ltd and 
local.ch  Ltd  were  merged  with   Swisscom  Directories  Ltd.   Swisscom  and  Tamedia  now  intend  to 
merge their directories business. The planned partnership between  Swisscom and Tamedia is sub-
ject to the approval of the Competition Commission.  Swisscom will hold 69% of the joint subsidiary 
and fully consolidate the company. PubliGroupe holds other interests in media companies and pro-
viders of media services.  Swisscom is planning to sell the interests in the media companies and will 
evaluate all options for the other interests.
In  January  2015,   Swisscom  acquired  Veltigroup,  thus  expanding  its  ICT  portfolio  for  business 
 customers and its presence in western Switzerland. Veltigroup is domiciled in Lausanne and is a 
leading  ICT  service  provider  in  western  Switzerland.  Veltigroup  has  around  480  employees  in 
 Switzerland  and  offers  companies  a  comprehensive  ICT  range,  from  infrastructure  to  end-client 
services and solutions.

Segment reporting

For financial reporting purposes, the business divisions of  Swisscom are allocated to individual seg-
ments based on the management structure. For practical reasons, segment reporting has not been 
changed for the 2014 financial year. Consequently, as in the past, the 2014 consolidated financial 
statements refer to the segments “Residential Customers”, “Small and Medium-Sized Enterprises”, 
“Corporate Business”, “Wholesale” and “Network & IT”, which are grouped together as “Swisscom 
Switzerland”.  Swisscom IT Services is accounted for under “Other Operating Segments”. Segment 
reporting will be adjusted in line with the management structure from 2015. It will comprise the 
following:  Swisscom Switzerland, Fastweb and Other Operating Segments.  Swisscom Switzerland 
covers the segments Residential Customers, Small and Medium-Sized Enterprises, Enterprise Cus-
tomers, Wholesale and IT, Network & Innovation. Group Headquarters, which primarily includes 
the Group divisions as well as the employment company Worklink AG, will continue to be reported 
separately. 

25

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

t
n
e
m
n
o
r
i
v
n
e
d
n
a
n
o
i
t
a
s
i
n
a
g
r
o

,

y
g
e
t
a
r
t
S

 
 
 
 
Structure of 2015 segment reporting

Swisscom Switzerland1 

Fastweb 

Other operating segments2 

Group Headquarters 

i

s
e
i
r
a
d
i
s
b
u
S

>  Swisscom (Switzerland) Ltd3
>  CT Cinetrade Ltd4
>  DL-Groupe GMG AG

>  Swisscom Banking Provider Ltd

>  Swisscom Directories Ltd

>  Swisscom ITS Custom Solutions Ltd

>  Swisscom Immobilien Ltd

>  Veltigroup

>  Wingo Ltd 

>  Fastweb S.p.A.

>  Alphapay Ltd

>  BFM Business Fleet Management Ltd

>  Billag Ltd

>  Cablex Ltd

>  Datasport Ltd

>  Swisscom Broadcast Ltd

>  Swisscom Energy Solutions Ltd

>  Swisscom Event & Media Solutions Ltd
>  Hospitality Services5
>  PubliGroupe Ltd6
>  Mona Lisa Capital Ltd7

>  Swisscom Ltd
>  Swisscom Belgium N.V. 
>  Swisscom Italia S.r.l.

>  Swisscom Re Ltd

>  Worklink AG

s
e
t
a
i
c
o
s
s
A

>  Belgacom International Carrier SA

>  Metroweb S.p.A.

>  Medgate Holding Ltd

>  Zanox Ltd

>  Venturing Participations

26

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

t
n
e
m
n
o
r
i
v
n
e
d
n
a
n
o
i
t
a
s
i
n
a
g
r
o

,

y
g
e
t
a
r
t
S

1  Swisscom Switzerland comprises the operating segments Residential Customers, Small and Medium-Sized Enterprises, Enterprise Customers,  

Wholesale and IT, Network & Innovation.

2  Other operating Segments comprises the operating segments Participations, Health, Connected Living and Hospitality Services.
3  Swisscom (Switzerland) Ltd has operating subsidiaries in Austria, the Netherlands, Singapore, Switzerland and the USA.
4  CT Cinetrade Ltd has subsidiaries in Switzerland: kitag kino-theater Ltd, PlazaVista Entertainment AG and Teleclub AG.
5  Hospitality Services has subsidiaries in Austria, Belgium, Denmark, Finland, France, Germany, Italy, Luxembourg, the Netherlands,  

in Norway, Portugal, Romania, Spain, the UK and the USA.

6  PubliGroupe Ltd has subsidiaries in France, Germany, the Netherlands, Sweden and Switzerland.
7  Mona Lisa Capital Ltd is a venturing participation.

Corporate strategy and objectives

Corporate strategy

Swisscom commands a leading position in the mobile, fixed, broadband and digital TV submarkets. 
It is also one of the leading providers in the IT services market. Technological change coupled with 
intensive local and global competition and changing customer requirements are steadily eroding 
prices and volumes in the classical usage-based business. The resulting lower revenue and income 
need to be offset in order to ensure that sufficient financial resources are available for major invest-
ments in new technologies.
Three key trends are changing the ICT sector and exerting a significant influence on  Swisscom’s 
strategy:
>  Always online: A few years from now,  Swisscom customers will be able to access all their private 
and work-related applications and data in real time from any digital device. Technical innovations 
are fundamentally changing the way in which customers interact and communicate with each 
other and with devices. As a result of digitalisation, not only people but also smart applications 
and devices are becoming increasingly interconnected. Networking and digitalisation are revolu-
tionising value chains, production processes and customer contacts in all sectors of the economy.
>  Internet-based: In future, all products and services will be operated on the basis of Internet pro-
tocol. Storage space, processing power and software will increasingly be sourced from the Inter-
net. This trend is driving new business models and generating better customer experiences.
>  Global competition: Digitalisation and the spread of Internet-based services are creating inter-
national markets. Worldwide competitors are benefiting from global economies of scale and are 
transforming business models through enhanced use of customer data. In the telecommunica-
tions industry, too, the trend towards consolidation looks set to continue. Many telecommuni-
cations providers are expanding their business to include offerings in the IT, media and enter-
tainment fields.

 
 
 
 
Swisscom firmly believes that a competent and trustworthy partner is needed in this increasingly 
interconnected and digitalised world. In this capacity  Swisscom aims to inspire people and play a 
key role in turning Switzerland into a leading ICT centre. It wants to play an active part in shaping 
connectivity for the community at large, and to position itself successfully as an exemplary com-
pany in a digital world. This objective is reflected in  Swisscom’s vision and corporate strategy.

The best in the networked world – 
always and everywhere

fair + sustainable

Building the best 
infrastructure

Creating the best 
experiences

Realising the best 
growth opportunities

The vision of  Swisscom: The best in the networked world – always and everywhere

At  Swisscom, people and their relationships are at the heart of all our activities. Customer focus, 
sustainability, passion, curiosity and reliability are the values that guide our employees’ actions. As 
the best partner in the networked world,  Swisscom strives to ensure simplicity and is a trusted and 
inspiring partner for its customers.  Swisscom helps customers feel secure and at ease, and enables 
them to find what they are looking for quickly and simply, and to experience and achieve extraordi-
nary things.  Swisscom also helps business customers to create a flexible ICT infrastructure, adjust 
their business processes to meet the new challenges of the digital world, and to optimise commu-
nication and collaboration among their employees. Due to the value that  Swisscom creates and, 
indirectly,  its  high  level  of  investment  from  which  other  companies  in  Switzerland  benefit, 
 Swisscom plays a major role in Switzerland’s competitiveness and contributes significantly to the 
country’s GDP and employment.
To be the best partner,  Swisscom must meet the highest expectations in terms of infrastructure, 
customer experience and growth.

Building the best infrastructure
Infrastructure is the foundation that allows  Swisscom to deliver its products and services and pro-
vide a consistently positive customer experience.  Swisscom wants to offer its customers in Switzer-
land and Italy the leading IT and communications infrastructure: one that will generate the best 
experiences, enable  Swisscom to differentiate itself from the competition, and enhance efficiency. 
 Swisscom fulfils the ever-growing requirements of its customers with networks that are second to 
none in terms of security, availability and performance. In the fixed network area,  Swisscom’s focus 
is on driving forward the continuous expansion of the ultra-fast broadband network – both in Swit-
zerland and in Italy – with Fibre to the Home (FTTH) and Fibre to the Street (FTTS). In the mobile 
area,  Swisscom aims to further expand the LTE fourth-generation mobile network and deploy addi-
tional technologies (for example, Voice over LTE) in order to meet the demand for higher capacity 
and to further improve the mobile communication experience.
Swisscom intends to increase its efficiency through a scalable infrastructure, increasingly virtual-
ised infrastructure and services, and continual improvement processes. The new cloud infrastruc-
ture offers high-level quality and security and will also be used for  Swisscom systems. In addition, 
 Swisscom wants to accelerate technological transformation and for this reason is switching from 
proprietary  to  open,  more  powerful  technology  systems  and  infrastructures.  In  the  first  place, 
 Swisscom plans to build an open cloud, provide simple programming interfaces to functions and 

27

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

t
n
e
m
n
o
r
i
v
n
e
d
n
a
n
o
i
t
a
s
i
n
a
g
r
o

,

y
g
e
t
a
r
t
S

 
 
 
 
drive forward both the technological transformation from traditional offerings to IP-based solu-
tions and the related organisational transformation, so as to take full advantage of the available 
technological resources.

Creating the best experiences
To differentiate itself clearly in its core business,  Swisscom is committed to delivering professional 
advice and first-class service to its customers, right along the entire experience chain.  Swisscom 
aims to provide highly personalised and flexible customer care and offer an outstanding service 
experience to its customers.
By  building  full-service  solutions  and  rolling  out  innovative  digital  services,   Swisscom  wants  to 
inspire its customers and drive forward digitalisation and networking both for the business world 
and  private  individuals.  Current  examples  include  cloud  products  such  as  the  successful,  fur-
ther-developed TV service (Swisscom TV 2.0), the storage solution Docsafe, the digital wallet Tapit, 
and the cross-platform communication application iO.
From the customer’s standpoint, the key to contact with  Swisscom should be simplicity. This is why, 
when creating new offerings,  Swisscom focuses on customer needs right from the development 
stage. A streamlined product structure and new self-service options simplify customer interaction 
and enhance efficiency.

Realising the best growth opportunities
The telecoms markets in Switzerland and Italy are expected to see moderate growth over the next 
few years, driven primarily by a slight increase in population and the number of households, the 
growing number of networked devices per individual, and a rise in the use of ICT in many sectors of 
the economy. Added to this, there is still pent-up demand in Italy due to the relatively low level of 
broadband penetration.
Against this backdrop,  Swisscom aims to ensure existing revenues in its core business through the 
further development of its product portfolio. One key factor in this context is the development of 
national and international offerings based on a modern, high-speed cloud infrastructure. Vertical 
solutions offer growth opportunities for  Swisscom in the banking, healthcare and energy sectors. 
New  related  business  fields  also  harbour  promising  revenue  potential  for   Swisscom.  Examples 
include the development of new services and business fields in the area of Internet services (for 
example Big Data) and the “Internet of Things” (for example Smart Home), and the further devel-
opment of  Swisscom Energy Solutions.  Swisscom intends to cater to the changed framework con-
ditions resulting from increasingly global competition by developing business models and by fur-
ther developing its Natel infinity pricing plans, in order to ensure a sustained source of revenue.
Fastweb in Italy is focusing on new customer acquisition by extending its coverage of the optical 
fibre network, enlarging partnerships and offering new convergent products.

Forerunner in corporate responsibility

Swisscom’s corporate responsibility activities focus on issues which have high relevance for stake-
holder groups and at the same time are closely linked to the company’s core business and thus 
entail market opportunities.  Swisscom’s vision is of a modern, forward-looking Switzerland: a coun-
try of great opportunities, particularly in the field of sustainability. Specifically,  Swisscom focuses 
on the following six areas as strategic priorities. For each of these it has formulated a long-term 
target for 2020:
>  Climate protection: With the help of its customers,  Swisscom wants to save twice as much CO2 
as it emits throughout the entire Group and along the entire supply chain; for example, by avoid-
ing commuting thanks to Home Office solutions, or by promoting the use of TV set-top boxes 
that consume less energy than older boxes. 

>  Work-life balance:  Swisscom is aiming to support one million customers with its offerings in the 
healthcare sector; for example with the  Swisscom health platform with fitness sensors included, 
electronic patient dossiers and products from its subsidiary Datasport.

>  Media  expertise:  Swisscom aims to be the market leader in data security, helping one million 
people to use media safely and responsibly; for example, with a router that allows customers to 
set age-appropriate browsing times and protects minors against inappropriate use.

>  Attractive employer:  Swisscom wants to be one of the most attractive employers in Switzer-
land, offering employees the opportunity to develop their knowledge and skills and promoting 
work-life balance. Fair terms and conditions of employment are as important to  Swisscom as an 
active social partnership and an above-average commitment to vocational training. 

28

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

t
n
e
m
n
o
r
i
v
n
e
d
n
a
n
o
i
t
a
s
i
n
a
g
r
o

,

y
g
e
t
a
r
t
S

 
 
 
 
>  Fair supply chain: In the interests of a fair supply chain,  Swisscom is committed to improving 
employment  conditions  for  more  than  two  million  people.  To  this  end,   Swisscom  has  forged 
international partnerships that will ensure the implementation of relevant measures in close 
collaboration with suppliers.

>  Networked  Switzerland:   Swisscom  will  extend  ultra-fast  broadband  coverage  to  85%  of  all 

homes and offices and bring mobile ultra-fast broadband to 99% of the population.

Swisscom’s targets

Based on the strategy,  Swisscom has set itself various short- and long-term targets that take eco-
nomic, ecological and social factors into consideration.

Objectives   

Effective 2014 

Financial targets  

Net revenue  

Group revenue for 2014 of around CHF 11.5 billion.   

Operating income before depreciation  
and amortisation (EBITDA)  

Capital expenditure in property,  
plant and equipment and other intangible assets  

EBITDA for 2014   
of more than CHF 4,4 billion   

Capital expenditure for 2014   
of around CHF 2.4 billion   

Other targets  

Ultra–fast–broadband homes and offices Switzerland  

Coverage of 85% by the end of 2020   

Ultra–fast–broadband homes and offices Italy  

Mobile ultra–fast–broadband Switzerland  

Energy efficiency Switzerland  

CO2–emissions Switzerland  

Coverage of 30% or of around   
7.5 million of homes and offices   
by the end of 2016   

Coverage of 99% with 4G/LTE   
by the end of 2016   

+25% by the end of 2015   
to the efficiency of energy Switzerland   
1 January 2010   

–12% by the end of 2015   
to 1 January 2010   

CHF 11,703 million 

CHF 4,413 million 

CHF 2,436 million 

41% or more than 1.4 million 
of homes and offices 

20% or 5.5 million 
of homes and offices 

97% 

+26% 

–17% 

The following sections describe the targets and key performance indicators.

29

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

t
n
e
m
n
o
r
i
v
n
e
d
n
a
n
o
i
t
a
s
i
n
a
g
r
o

,

y
g
e
t
a
r
t
S

 
 
 
 
  
 
 
 
 
 
   
 
 
 
 
 
 
 
   
  
   
  
  
 
  
 
  
 
  
 
  
 
Value-oriented business management

Key  performance  indicators  for  planning  and  managing  the  operating  cash  flows  are  operating 
income before depreciation and amortisation (EBITDA) and capital expenditure on property, plant 
and equipment and intangible assets. The enterprise value / EBITDA ratio is also used to compare 
 Swisscom with other companies in the sector.
The ratio is primarily driven by revenue and margins as well as the growth expectations of equity 
investors. The remuneration system for Group Executive Board members contains a variable per-
formance-related component, of which 25% is paid out in  Swisscom shares subject to a three-year 
blocking  period.  Group  Executive  Board  members  may  opt  to  receive  up  to  50%  of  the  perfor-
mance-related component in the form of shares. The variable performance-related component is 
based on factors including financial targets such as net revenue, EBITDA margin and operating free 
cash flow. The financial targets that determine the variable performance-related salary component 
and  the  Management  Incentive  Plan  ensure  that  the  interests  of  management  are  kept  aligned 
with those of the shareholders.

Enterprise value

In CHF million, except where indicated  

31.12.2014   

31.12.2013 

Enterprise value  

Market capitalisation  

Net debt  

Non-controlling interests in subsidiary companies  

Enterprise value (EV)  

Operating income before depreciation and amortisation (EBITDA)  

Ratio enterprise value/EBITDA  

27,067   

8,120   

3   

35,190   

4,413   

8.0   

24,394 

7,812 

29 

32,235 

4,302 

7.5 

The sum of market capitalisation, net debt and non-controlling interests in subsidiaries is the enter-
prise  value  (EV)  derived  from  the  share  price.  Non-controlling  interests  are  stated  at  carrying 
amount.  For  the  sake  of  simplicity,  other  non-operating  assets  and  liabilities  are  not  included. 
 Swisscom’s enterprise value increased year-on-year by CHF 3.0 billion or 9.2% to CHF 35.2 billion. 
Market capitalisation grew by CHF 2.7 billion, while net debt was CHF 0.3 billion higher. The ratio of 
enterprise value to EBITDA rose to 8.0 (prior year: 7.5). The increase is largely attributable to the 
higher relative share price valuation and only to a lesser extent to the higher EBITDA. With a ratio 
of 8.0,  Swisscom is well above the average for comparable companies in Europe’s telecoms sector. 
The higher ratio is supported by the solid market position  Swisscom has achieved thanks to high-
level investment, an attractive dividend policy and the Confederation’s majority share of capital, as 
well as the general business conditions in Switzerland such as lower interest rates and lower corpo-
rate income tax rates.

30

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

t
n
e
m
n
o
r
i
v
n
e
d
n
a
n
o
i
t
a
s
i
n
a
g
r
o

,

y
g
e
t
a
r
t
S

 
 
 
 
  
 
 
 
   
 
General conditions

Macroeconomic environment

Swisscom’s financial position, results of operations and cash flows are primarily influenced by macro-
economic factors, notably economic trends, interest rates, exchange rates and the capital markets.

Economy
Switzerland enjoyed robust economic growth in 2014, thanks in large measure to strong domestic 
demand. Gross domestic product (GDP) rose by 1.8%. In Europe, inflation rates are low and eco-
nomic development has plateaued. The risk of a phase of consistently low growth is still present. 
Following the steep rise in the value of the Swiss franc in January 2015, the risk of a pronounced 
economic downturn or even a recession has increased.

Gross domestic product Switzerland, rolling  in CHF billion    

650    

625    

600    

575    

550    

647 

636 

587 

592 

574 

2010 

2011 

2012 

2013 

2014 

The bulk of  Swisscom’s revenue stems from telephony, broadband services and digital TV – services 
based on fixed monthly fees and subject to low cyclical fluctuations in demand. By contrast, project 
business with business customers and international roaming are affected by cyclical factors.

Interest rates
For many years, the general level of interest rates in Switzerland has been lower than in most other 
industrialised countries. In 2014, the main national banks adhered to their low-interest policy and, 
after edging up slightly in 2013, interest rates dropped relatively strongly during the reporting year. 
Consequently, the yield on ten-year Confederation bonds had fallen to only 0.36% by the end of 
2014. In January 2015, the downward movement in interest rates resumed, and yields on ten-year 
Confederation bonds turned negative.

Development of interest rates in Switzerland  Yield on government bonds for 10 years in %    

4.00    

3.00    

2.00    

1.00    

0.00    

1.67 

1.25 

0.74 

0.56 

0.36 

2010 

2011 

2012 

2013 

2014 

In the year under review,  Swisscom capitalised once more on the continuing low-interest phase by 
entering  into  two  financing  transactions:   Swisscom  took  out  loans  of  EUR  500  million  and 
CHF 360 on, with terms between 7.5 and 15 years, at advantageous interest rate conditions. Aver-
age interest rate expense on all financial liabilities in 2014 was 2.5%. Market-based interest rates 
influence the measurement of various items in the  Swisscom consolidated financial statements, 
such as the weighted average cost of capital (WACC) used to measure goodwill impairment for the 

31

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

t
n
e
m
n
o
r
i
v
n
e
d
n
a
n
o
i
t
a
s
i
n
a
g
r
o

,

y
g
e
t
a
r
t
S

 
 
 
 
 
  
  
  
  
  
 
  
  
  
  
  
 
Italian subsidiary Fastweb, the discount rates for defined benefit obligations, and non-current pro-
visions for dismantlement and restoration costs. In addition,  Swisscom has concluded in the past 
interest rate swaps with long terms to maturity which are not classified under hedge accounting. 
Changes in market interest rates can result in high fluctuations in fair values charged to income.

Exchange rates
There was only a minimal change in the value of the Swiss franc against currencies of key relevance 
for  Swisscom’s operations in 2014. On 15 January 2015, the Swiss National Bank (SNB) announced 
it would no longer defend the minimum CHF/EUR exchange rate of 1.20. As a consequence, the 
Swiss franc appreciated substantially against all major currencies. 

Development of exchange rate at the end of period CHF/EUR     

1.75    

1.50    

1.25    

1.00    

0.75    

1.25 

1.22 

1.21 

1.23 

1.20 

2010 

2011 

2012 

2013 

2014 

Swisscom’s  business  activities  in  Switzerland  are  not  materially  influenced  by  currency  move-
ments.  Only  a  small  share  of  revenue  is  generated  in  foreign  currencies.  Handset  and  technical 
equipment procurement as well as roaming charges incurred for the use of fixed and mobile net-
works abroad by  Swisscom customers give rise to transaction risks in foreign currencies (notably 
EUR and USD). These risks are partly hedged by forward foreign exchange transactions.
Swisscom finances itself primarily in Swiss francs. At the end of 2014, financial liabilities amounted 
to CHF 8.6 billion, of which 80% was in CHF, 18% in EUR and 2% in USD. Currency translations in 
respect of foreign Group companies, in particular Fastweb in Italy, affect the presentation of the 
financial position and results of operations in the consolidated financial statements. Cumulative 
currency  translation  adjustments  in  respect  of  foreign  subsidiaries  recognised  in  consolidated 
equity amounted before deduction of tax effects to CHF 2.0 billion in 2014 (prior year: CHF 1.9 bil-
lion). In 2015, there is a risk that with the abandonment of the minimum EUR exchange rate, cumu-
lative currency translation adjustments not affecting income may increase and that the EBITDA 
contribution of Fastweb will be reduced by the currency conversion.

Capital market
International equity markets performed positively in 2014. The SMI rose by 9.5%.  Swisscom holds 
surplus liquidity in the form of cash and cash equivalents and short-term money-market invest-
ments.  There are only insignificant  direct financial investments in equities  or  other  non-current 
financial assets. comPlan,  Swisscom’s legally independent pension fund in Switzerland, has total 
assets of around CHF 9.0 billion invested in equities, bonds and other investment categories. These 
assets are exposed to capital market risks. This indirectly affects the financial position presented in 
 Swisscom’s consolidated financial statements. The prices of Swiss shares plummeted following the 
SNB’s abandonment of the minimum EUR exchange rate in January 2015. 

32

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

t
n
e
m
n
o
r
i
v
n
e
d
n
a
n
o
i
t
a
s
i
n
a
g
r
o

,

y
g
e
t
a
r
t
S

See
www.swisscom.ch/ 
investor

 
 
 
 
  
  
  
  
  
 
Legal and regulatory environment

Swisscom’s legal framework
Swisscom is a public limited company with special status under Swiss law. It is organised in compli-
ance with the Telecommunications Enterprise Act (TEA), company law and the company’s Articles 
of Incorporation. Its business operations are governed primarily by telecommunications and broad-
casting legislation.  Swisscom is also subject to rules governing business as a whole, namely compe-
tition law. As a stock-exchange-listed company,  Swisscom is also required to comply with capital 
market legislation as well as with the Federal Ordinance against Excessive Compensation in Listed 
Stock Companies. 

Telecommunications Enterprise Act (TEA) and relationship with the Swiss Confederation
As of 1 January 1998, the former operations of Swiss Telecom PTT were legally transformed into 
“Swiss Post” and “Swisscom Ltd” (hence the term “public limited company with special status”). 
Under the terms of the TEA and the company’s Articles of Incorporation,  Swisscom is responsible 
for the provision of domestic and international telecommunications and broadcast services as well 
as related products and services. The TEA requires the Swiss Confederation to hold a majority of the 
capital and voting rights in  Swisscom. For the Swiss Confederation to give up its majority share-
holding,  the  TEA  would  need  to  be  amended.   Swisscom  is  also  obliged  to  draw  up  a  collective 
employment agreement in consultation with the employee associations. Every four years the Fed-
eral Council defines the goals which the Confederation as principal shareholder aims to achieve. 
These include strategic, financial and personnel policy goals as well as goals relating to partner-
ships and investments. To guarantee transparency, the goals are made public to other investors. 
The aims of the Confederation are incorporated in the strategic and operating targets set by the 
 Swisscom Board of Directors. For the year under review, the goals for the period 2014 to 2017 are 
relevant. The Federal Council has set the following financial goals for  Swisscom:
>  Increase enterprise value over the long term. Deliver a total shareholder return (dividend payout 

and share performance) on a par with that of comparable telecoms companies in Europe.

>  Pursue a dividend policy that follows the principle of consistency and guarantees an attractive 
dividend  yield  commensurate  with  other  stock-exchange-listed  companies  in  Switzerland.  It 
should  reflect  the  requirements  of  a  sustainable  investment  policy,  a  risk-appropriate,  indus-
try-standard equity ratio and easy access to capital markets at all times.

>  Aim for a maximum net debt of 2.1 times EBITDA (operating income before depreciation and 

amortisation). This ratio may be temporarily exceeded.

The  Federal  Council  also  expects   Swisscom  to  enter  into  partnerships  (participations,  alliances, 
foundation of companies and other forms of cooperation) only if they promote a sustained increase 
in enterprise value, can be managed according to good practices and take sufficient account of the 
risk aspect. No interests may be held in foreign telecoms companies with a universal service obliga-
tion. Other interests in foreign companies may be acquired if they support the core business in 
Switzerland or are otherwise a strategic fit.

See
www.admin.ch

Telecommunications Act (TCA)
The Telecommunications Act governs the conditions under which market-dominant providers of 
telecoms services are required to make their network available to other providers. The Act covers a 
comprehensive catalogue of access types and in the connection area is restricted to copper cables. 
The access services cited in the Act must be offered at regulated conditions and above all at cost-
based  prices.  In  addition  to  network  access,  the  Act  governs  universal  service  provision,  laying 
down the framework for the reliable and affordable provision of basic telecommunications to all 
sections of the population in all regions of the country. The scope of services as well as the related 
quality and pricing requirements are determined periodically by the Federal Council. Among other 
things, universal service provision covers guaranteed nationwide access to a broadband connec-
tion with a download speed of at least 1 Mbps (2 Mbps as of 1 January 2015). The universal service 
provision licence granted to  Swisscom in 2007 by the Federal Communications Commission (Com-
Com)  runs  until  2017.  To  date,   Swisscom  has  fulfilled  the  requirements  of  the  universal  service 
provision licence according to the quality criteria laid down by the TCA without complaints and 
without financial compensation. The Telecommunications Act also governs conditions for use of 
the radio frequency spectrum.

See
www.admin.ch

33

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

t
n
e
m
n
o
r
i
v
n
e
d
n
a
n
o
i
t
a
s
i
n
a
g
r
o

,

y
g
e
t
a
r
t
S

 
 
 
 
Competition law/Federal Cartel Act
The Cartel Act prohibits anti-competitive agreements between companies, provides for sanctions 
in the event of abuse by companies of their market-dominant position, and prohibits business com-
binations  that  result  in  the  elimination  of  competition.  Discrimination  of  trading  partners  with 
respect to prices or other business conditions is considered to be an example of abuse.

See
www.admin.ch

Capital market law
The shares of  Swisscom Ltd are listed on the SIX Swiss Exchange in Zurich. In addition,  Swisscom has 
issued  debenture  bonds  which  are  traded  on  the  SIX  Swiss  Exchange.   Swisscom  is  therefore 
required to comply with Swiss stock market legislation and regulations. Among other things, it is 
subject  to  regulations  governing  accounting  and  financial  reporting  as  well  as  rules  relating  to 
ad-hoc publicity and the disclosure of transactions in  Swisscom securities by members of the Board 
of Directors and the Group Executive Board. Shareholdings in  Swisscom must also be disclosed if 
they exceed, fall below or meet a certain limit. 

Ordinance Against Excessive Compensation in Listed Stock Companies (OaEC)
The OaEC entered into force on 1 January 2014. Members of the Board of Directors (including the 
Chairman) as well as members of the Compensation Committee and the independent proxy must 
be elected on an annual basis by the Annual General Meeting. For members of the Board of Direc-
tors and the Group Executive Board it is prohibited to award severance payments, advance com-
pensation and bonus payments for company acquisitions and disposals. The Board of Directors is 
required to prepare a written compensation report as of the 2014 financial year. Shareholders must 
vote on total compensation for the Board of Directors and the Group Executive Board starting from 
the 2015 Annual General Meeting. The Articles of Incorporation and regulations must be revised in 
line  with  the  provisions  of  the  Ordinance  by  no  later  than  the  2015  Annual  General  Meeting. 
 Swisscom amended the relevant Articles of Incorporation and regulations in the course of 2014. 
The OaEC stipulates certain types of abuse that constitute an offence punishable by law. 

Regulatory developments in Switzerland in 2014
Ongoing proceedings relating to telecommunications and competition legislation
In recent years, a number of proceedings relating to telecommunications and competition law have 
been  initiated  against   Swisscom.  Ongoing  proceedings  are  described  in  Notes  28  and  29  to  the 
consolidated financial statements.

See report
pages 180–181

“Pro Service Public” initiative 
The people’s initiative “Pro Service Public”, submitted in June 2013 by a Swiss consumer magazine, 
calls for the Swiss Confederation to desist from seeking profit, cross-subsidising or pursuing fiscal 
interests and to bring the wages of employees in government-associated companies in line with 
those of federal employees. The Federal Council rejected the initiative in its message of May 2014, 
without counterproposal. The Council of States followed suit in the autumn of 2014. 

2014 Telecommunications Report – revision of the Telecommunications Act (TCA)
In November 2014, the Federal Council published its third Telecommunications Report, the conclu-
sions of which supported a revision of the Telecommunications Act. The Federal Council seeks to 
approach the revision in two stages. The first stage will be confined to the most pressing problems. 
The second stage will involve a system change in relation to the access regime and fundamental 
amendments regarding universal service. The 2014 Telecommunications Report underscores the 
good market conditions. Switzerland is regularly ranked among the leading countries in terms of 
investment, broadband penetration and effective transmission speeds. The report describes infra-
structure competition (i. e. competition between the various networks) as the primary driver of 
market development. The Federal Office of Communications (OFCOM) is aiming to formulate the 
priority areas for the first stage of the revision and will prepare a draft bill by the end of 2015. The 
subject of this bill will be the introduction of an official (ex officio) option to regulate. This would 
constitute a deviation from the established primacy of negotiation, according to which regulation 
is resorted to only if the parties are unable to agree on the aspects of regulated access (ex post). In 
addition, roaming is to be billed by the second rather than by the minute. In terms of net neutrality, 
the Federal Council is aiming to introduce certain regulations governing the transparency of the 
bandwidth to which customers subscribe. With this in mind, at the beginning of November 2014, 
the main telecoms providers  Swisscom, Orange, Sunrise, upc cablecom and the Swisscable Associ-
ation signed a voluntary open Internet code of conduct under which all users are ensured the free-
dom to use the content, services, applications, hardware and software of their choice. No services 

34

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

t
n
e
m
n
o
r
i
v
n
e
d
n
a
n
o
i
t
a
s
i
n
a
g
r
o

,

y
g
e
t
a
r
t
S

 
 
 
 
 
or  applications  shall  be  blocked  as  a  matter  of  principle.  Moreover,  the  telecoms  providers  con-
firmed their support of unrestricted freedom of information and the free expression of opinion. 
The code of conduct also states that providers may continue network management for the pur-
pose of quality assurance and provision of services tailored to end users’ needs, and that users can 
ask their provider whether and to what extent the capacity available through their Internet con-
nection is shared with services other than Internet services.

Revision of the Ordinance on Telecommunications Services (OTS)
The revised Ordinance on Telecommunications Services (OTS) came into force on 1 July 2014. It 
requires an amendment to the cost calculation models for regulated access services, resulting in a 
price reduction of around 10% for these services. In addition, as of 1 January 2015, the download 
speed for basic-service broadband provision was raised from a minimum of 1 Mbps to 2 Mbps. 

Roaming 
There are two pending motions in Parliament which aim to regulate roaming along the same lines 
as in the EU. They call for the Federal Council to fix binding maximum tariffs to be adopted by all 
telecoms providers for incoming and outgoing calls, SMS messages and data transfers via mobile 
devices  when  used  abroad.  The  Council  of  States  suspended  both  motions,  which  are  similarly 
worded. After the 2014 Telecommunications Report was published, the debate on the two motions 
was resumed. 

Net neutrality
In June 2014, the National Council voted in favour of a motion calling for net neutrality. The Advi-
sory Commission of the Council of States suspended the motion in August 2014 in order to enable 
the findings of the Federal Council’s Telecommunications Report to be included in the consultation. 
The motion calls for the Federal Council to enshrine net neutrality in law, in order to ensure the 
transparent and non-discriminatory transfer of data over the Internet. 

Copyright protection – tariff proceedings
Joint tariff 12 for the recording of TV programmes and replay TV has been in force since mid-Sep-
tember 2014. The Federal Administrative Court rejected the objection to the tariff lodged by Pro7/
Sat1, as a result of which catchup TV may continue to be offered in Switzerland without agree-
ments with the channels, simply by paying a charge to the copyright collecting agencies. 
Since 2009, the copyright collecting agencies had been negotiating with the user associations on 
Joint tariff 4e concerning a tariff as compensation for copyright-protected works stored on mobile 
phones. Despite the various proceedings pending before the Federal Administrative Court in this 
context, the parties came to an agreement in 2014. The agreement retrospectively covers the tariff 
for the period between July 2010 and the end of 2014 as well as the tariff valid from 1 January 2015. 
The pending proceedings have been settled. 

Revision of the Federal Law on the Monitoring of Postal and Telecommunications Traffic (BÜPF)
In February 2013, the Federal Council submitted to Parliament its message proposing a revision of 
the BÜPF. The aim of the revision is to ensure that the required monitoring cannot be prevented 
through the use of modern technologies. The current fee and payment model for telecommunica-
tions services would be retained. The bill is still under discussion in Parliament.

Regulatory differences between Switzerland and the European Union
In the European Union (EU), the regulatory authorities have extensive powers to analyse markets 
and impose on market-dominant companies obligations relating to non-discrimination, transpar-
ency and forms of access (“ex-ante regulation”). The Swiss regulator has rejected this type of prac-
tice,  opting  instead  for  ex-post  regulation  (primacy  of  negotiation  and  appeal  principle)  on  the 
grounds that market conditions in Switzerland differ from those in most EU member states. The 
Swiss  market  is  characterised  by  virtually  nationwide  competition  between   Swisscom  and  the 
cable network operators. Municipal and regional power utility companies have also now entered 
the market. The market situation prevailing in Switzerland therefore necessitates a different set of 
regulations from those in place in countries such as France and Italy, where no platform competi-
tion has evolved due largely to the existence of a single network provider. 

35

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

t
n
e
m
n
o
r
i
v
n
e
d
n
a
n
o
i
t
a
s
i
n
a
g
r
o

,

y
g
e
t
a
r
t
S

 
 
 
 
Legal and regulatory environment in Italy
Fastweb’s legal framework
As a member of the European Union, Italy is required to bring national legislation into line with the 
European  legislative  framework.  The  Italian  telecoms  regulator  Autorità  per  le  Garanzie  nelle 
Comunicazioni (AGCOM) has the task, based on an analysis of the markets defined by the European 
Commission, of imposing regulatory requirements on companies. Drafts of such requirements and 
corresponding  regulations  must  be  submitted  to  the  European  Commission  and  the  regulatory 
authorities of the other member states, who have the right to comment on or veto the draft. The 
business operations of  Swisscom’s Italian subsidiary Fastweb are therefore heavily influenced by 
Italian and European telecommunications legislation and its application.

Regulatory developments in Italy in 2014 
In 2014, AGCOM continued its work on the market analysis for wholesale markets, which will deter-
mine  the  regulatory  guidelines  for  the  next  three  years.  A  new  consultation  document  is  to  be 
adopted in early 2015. The final decision will be taken in mid-2015.
AGCOM confirmed that the glide path would be applied for fixed network termination prices for 
2013 to 2015. This glide path is based on the assumption of a migration to efficient, IP-based archi-
tectures.  Since  July  2013,  the  applicable  price  for  all  fixed  network  operators  has  been  EUR/
cent 0.104 per minute. From 1 July 2015, this will gradually decrease to EUR/cent 0.043 per minute. 
In 2014, the Italian Federal Administrative Court (Consiglio di Stato) partially annulled AGCOM’s 
decision on applicable prices between May 2009 and December 2012. In response, AGCOM started 
consultations on a revision of wholesale prices. The Consiglio di Stato also questioned AGCOM’s 
decision to impose no cost basis on WLR and bitstream services and found that some cost ele-
ments used for pricing unbundled subscriber connections (LLU) had been overestimated. A final 
decision is expected in 2015.
AGCOM also launched a new market analysis of mobile termination prices, which is scheduled for 
completion in 2015.

Swisscom stakeholder groups

Swisscom fosters dialogue with its most important stakeholder groups through various channels: 
via electronic media, over the phone, through surveys, information events, business meetings, road 
shows and conferences, as well as in customers’ homes and in the  Swisscom Shops.

Customers
Swisscom systematically consults residential customers in order to identify their needs and deter-
mine their satisfaction. Customer relationship managers, for example, gather information on cus-
tomer needs in the course of direct contact with customers. Representative customer satisfaction 
surveys are also regularly conducted, among other things to determine the extent to which cus-
tomers perceive  Swisscom as an environmentally responsible, socially aware company. Quarterly 
surveys  are  conducted  among  business  customers  that  include  questions  about  sustainability. 
 Swisscom also maintains regular contact with consumer organisations in all language regions of 
Switzerland and runs blogs as well as online discussion platforms. The overall findings show that 
 Swisscom  customers  expect  attractive  pricing,  good  service,  market  transparency,  responsible 
marketing,  comprehensive  network  coverage,  network  stability,  low-radiation  communication 
technologies and sustainable products and services.

Shareholders and external investors
Swisscom  pursues  an  open  and  ongoing  information  policy  vis-à-vis  the  general  public  and  the 
capital markets. It publishes comprehensive financial information on a quarterly basis.  Swisscom 
also meets investors regularly throughout the year, presents its financial results at analysts’ meet-
ings and road shows, attends expert conferences for financial analysts and investors, and keeps its 
shareholders regularly informed about its business through press releases.  Swisscom also fosters 
contacts with numerous external investors and rating agencies. Shareholders and external inves-
tors expect above all profitability and innovation from  Swisscom.

36

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

t
n
e
m
n
o
r
i
v
n
e
d
n
a
n
o
i
t
a
s
i
n
a
g
r
o

,

y
g
e
t
a
r
t
S

See
www.swisscom.ch/ 
crblog

 
 
 
 
Authorities
Swisscom maintains regular, close contact with various public authorities. A key issue in its dealings 
with  this  stakeholder  group  concerns  mobile  network  expansion.  Mobile  communications  and 
mobile applications are growing in popularity, but acceptance of the expansion of the infrastruc-
ture that is required to provide them is sometimes lacking. Because of the different interests at 
stake, network expansion can give rise to tensions. For many years,  Swisscom has therefore engaged 
in dialogue with residents and municipalities on network planning, which in the case of construc-
tion projects gives the parties affected an opportunity to suggest suitable alternative locations. 
 Swisscom also liaises regularly with public authorities in other areas and on other occasions: for 
example, it invites ICT heads of the cantonal education authorities to an annual two-day seminar 
on the subject of “Internet for Schools”. As a stakeholder group, public authorities expect  Swisscom 
to act decisively in the way it honours its responsibility towards the public at large and towards 
young people in particular.

Legislators
Swisscom is required to deal with political and regulatory issues, advocating the company’s inter-
ests vis-à-vis political parties, public authorities and associations. Legislators expect compliance, 
comprehensive network coverage and technology leadership from  Swisscom.

Suppliers
Swisscom’s  procurement  organisations  regularly  deal  with  suppliers  and  supplier  relationships, 
analysing the results of evaluations, formulating target agreements and reviewing performance. 
Once a year, they invite their main suppliers to a Key Supplier Day. The focus of the event is on risk 
mitigation  and  responsibility  in  the  supply  chain.  In  the  interests  of  maintaining  dialogue  with 
global suppliers,  Swisscom also relies on international cooperation within the relevant sectors. 

Media
Swisscom maintains close contact with the media, seven days  a week. Its relationship  with the 
media is informed by professional journalistic principles. In addition to the Media Office, represent-
atives of management maintain a regular dialogue with journalists and make themselves available 
for interviews and more in-depth background discussions.

Employees and employee representation
In order to meet its mandate and live up to its customer promise,  Swisscom relies on fully commit-
ted, responsibly-minded employees who think and act proactively. It is our employees who trans-
form  Swisscom into a tangible experience for customers.  Swisscom gains valuable information from 
dialogue between employees and customers. The information gathered at the customer interfaces 
flows back to the company and allows  Swisscom to continually improve its products and services. 
Using a wide range of communications platforms and activities,  Swisscom promotes a corporate 
culture  that  encourages  dialogue  and  cross-collaboration  within  the  company.  Every  two  years, 
 Swisscom conducts an employee survey, the results of which provide ideas for new projects and 
measures. Helping to shape  Swisscom’s future is one of the most important tasks of the Employee 
Representation  Committee.  Twice  a  year,   Swisscom  organises  a  round-table  meeting  with  the 
employee  representatives.  Employee  concerns  mainly  relate  to  social  partnership,  training  and 
development, diversity, and health and safety at work.  Swisscom engages in dialogue with teams 
from all organisational units on sustainability issues, under the motto “Hello Future”. Through this 
dialogue,  Swisscom keeps its employees up to date on its commitments in the area of sustainability 
and motivates them to implement sustainability measures in their daily work and life.

Partners and NGOs
Swisscom believes in the importance of sharing insights and information with partners and NGOs 
within the framework of projects; for example, with WWF Climate Savers, myclimate, the Swiss 
Child Protection Foundation and organisations that address the specific needs of affected groups. 
Active partnerships and  Swisscom’s social and ecological commitment are especially relevant for 
this stakeholder group. 

See
www.swisscom.ch/ 
cr-partnerships

37

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

t
n
e
m
n
o
r
i
v
n
e
d
n
a
n
o
i
t
a
s
i
n
a
g
r
o

,

y
g
e
t
a
r
t
S

 
 
 
 
Market trends in telecoms and IT services

Swiss telecoms market
Switzerland  has  three  mobile  networks  and  several  transport  and  access  networks  in  the  fixed 
network area. TV signals in Switzerland are transmitted terrestrially via antenna as well as satellite. 
The Swiss telecoms market is highly developed by international standards. It is characterised by 
innovation, a wide range of voice and data services and television signal broadcasting. Total reve-
nue generated by the telecoms market in Switzerland is estimated at around CHF 13 billion. The 
market is in a state of transition, driven by the growing convergence of telecommunications, infor-
mation technology, media and entertainment. More and more new global competitors are enter-
ing  the  Swiss  telecoms  market,  offering  free  and  paying  Internet-based  services  including  tele-
phony, SMS messaging and TV. Cloud solutions are also playing an ever more important role, with 
storage capacity, processing power, software and services all relocating to an increasing degree to 
the  Internet.  Customers’  needs  also  continue  to  change  as  more  and  more  switch  to  flat-rate 
monthly subscriptions. Increasingly, they are accessing data and applications from just about any-
where and at any time using a whole range of different Internet-enabled devices. The result is a 
rapid growth in demand for high bandwidths that enable fast, high-quality access. To address this 
trend,   Swisscom  is  building  the  network  infrastructure  of  the  future.   Swisscom  is  tackling  the 
relentless growth in data traffic by continuously expanding fixed broadband access and further 
expanding new technologies in the mobile network such as 4G/LTE (Long Term Evolution). In addi-
tion,  Swisscom’s bundled offerings combine different technologies such as fixed-line access with 
telephony, Internet and TV, plus the option of a mobile line. The Swiss telecoms market can thus be 
broken down into the following submarkets of relevance to  Swisscom: mobile, fixed-line, broad-
band and TV.

Swisscom Switzerland access lines  in thousand    

6,540 
505 
6,035 

   8,000    

   6,000    

   4,000    

   2,000    

0    

Fixed-line    

2,778 
938 

1,840 

2,152 
262   

1,209   

681 

1,165 
947  
218  

Mobile  
subscribers  

Telephone  

Broadband  

Wholesale   
Bundle subscriptions  
Single subscriptions  

180 

Swisscom TV  
subscribers  

Unbundled 
access 
lines 

38

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

t
n
e
m
n
o
r
i
v
n
e
d
n
a
n
o
i
t
a
s
i
n
a
g
r
o

,

y
g
e
t
a
r
t
S

 
 
 
 
  
  
  
  
  
  
  
  
 
 
 
Mobile communications market
Three companies operate their own wide-area mobile networks in Switzerland:  Swisscom, Orange 
Switzerland and Sunrise. In December 2014, Apax Partners announced that it would consent to the 
sale of Orange Switzerland to NJJ Capital, the private holding company of Xavier Niel, subject to 
the approval of the responsible authorities. In early 2015, Sunrise announced that it plans to list the 
company on the Swiss stock exchange (SIX Swiss Exchange). Another major market player, upc cable-
com,  has  been  offering  its  own  mobile  services  (MVNO,  mobile  virtual  network  operator)  via 
Orange  Switzerland’s  networks  since  the  spring  of  2014.  However,  these  offerings  are  currently 
limited to existing and new upc cablecom customers with at least one additional digital product. 
While GSM network coverage is close to 100% of the population, the demands on mobile networks 
continue to grow. To continue offering customers optimum data connectivity,  Swisscom is invest-
ing in new mobile technologies such as 4G/LTE. At the end of 2014, 97% of the Swiss population 
had access to the latest-generation mobile network. At 0.8%, growth in mobile lines (SIM cards) in 
Switzerland was once again slow in 2014 due to the already high market penetration. Together, the 
three network operators have a combined total of more than 11 million mobile lines; penetration 
in Switzerland is around 136%. The technical possibilities offered by mobile communications are 
increasing due to the rapid spread of smartphones.  Swisscom’s infinity tariffs reflect customers’ 
changing needs. These subscriptions allow  Swisscom customers to make unlimited phone calls and 
send unlimited SMS messages to all Swiss networks, as well as unlimited Internet surfing at flat 
rates. The individual subscriptions mainly differ in terms of mobile data speeds. At the end of 2014, 
2.1 million customers were using the new infinity offerings. For occasional mobile network users, 
 Swisscom provides prepaid offerings with no monthly subscription fee, so that they are charged 
only as and when they access the network.  Swisscom makes its mobile network available to third-
party providers (MVNO, mobile virtual network operators) so that they can offer their customers 
proprietary products and services via the  Swisscom network. 

Market shares mobile subscribers in Switzerland*  in %  

Swisscom mobile access lines  in thousand  

19%   
Orange   

22%   
Sunrise   

   8,000  

   6,000  

6,217 
2,199 

6,407 
2,176 

6,540 
2,163 

59%   
Swisscom   

   4,000  

4,018 

4,231 

4,377 

* Estimate  Swisscom   

2012 

2013 

2014 

   2,000  

0  

Prepaid   
Postpaid   

In 2014,  Swisscom’s market share remained relatively stable at 59% (postpaid 64%, prepaid 50%). 
The 60% market share reported by  Swisscom for 2013 is not comparable with the 2014 figure due 
to the application of different measurement methods. The percentage of postpaid customers in 
Switzerland is around 61%. As in previous years, prices for mobile services continued to be squeezed 
by competition. 

Fixed-line market
Fixed-line  telephony  is  mainly  based  on  lines  running  over  the  telephone  network  and  cable  net-
works. The number of  Swisscom fixed lines is steadily declining. This trend continued in 2014, with 
the number of fixed lines falling by around 4% to 2.8 million mainly due to the substitution of fixed 
lines by mobile communications and the slight reduction in market share. At the end of 2014, the 
number of unbundled fixed lines totalled 180,000. As a result of rapid technological developments 
and the changeover to IP telephony, fixed-line telephony will in future more often be offered on the 
basis of a broadband access line.

39

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

t
n
e
m
n
o
r
i
v
n
e
d
n
a
n
o
i
t
a
s
i
n
a
g
r
o

,

y
g
e
t
a
r
t
S

 
 
 
 
 
 
  
 
 
 
Broadband market
The  most  widespread  access  technologies  for  fixed  broadband  in  Switzerland  are  telephone- 
network-based infrastructures and cable networks. Like in the mobile communications market, the 
broadband  market’s  demands  on  networks  are  also  increasing.  To  meet  these  expectations, 
 Swisscom is upgrading its network infrastructure with state-of-the-art fibre-optic technology. At 
the  regional  level,  this  important  technological  change  is  attracting  new  market  players  such  as 
municipal utilities. At the end of 2014, the number of retail broadband lines in Switzerland totalled 
3.5 million or around 73% of all Swiss homes and offices. Switzerland therefore leads the way inter-
nationally in terms of broadband access market penetration.  Swisscom’s offerings reach more than 
98% of the Swiss population. 

Market shares broadband access lines in Switzerland*  in %  

Swisscom Broadband access lines  in thousand  

13%   
Other   

33%   
Cable   
operators   

54%   
Swisscom   

   3,000  

   2,250  

   1,500  

750  

0  

1,913 
186 
788 

939   

2,026 
215 
1,001 

2,152 
262 
1,209 

810 

681 

Wholesale   
Bundle subscriptions   
Single subscriptions   

* Estimate  Swisscom   

2012 

2013 

2014 

The number of broadband lines increased by around 4% in 2014 (prior year: around 4%). As in the 
previous year, growth in broadband access lines provided by cable network operators outpaced 
that  of  the  telephone-based  broadband  access  lines  of  telecoms  providers.  Telecoms  providers 
accounted for more than a quarter of new broadband access lines in 2014, corresponding to a mar-
ket share of all broadband lines of around 67%. Of these, 54% (prior year: 54%) were for  Swisscom 
end customers and 13% (prior year: 15%) for  Swisscom wholesale offerings and fully unbundled 
lines. Broadband is increasingly becoming the basic Internet access for households, through which 
customers can access additional services or bundled offerings. 

Digital TV market
In Switzerland, TV signals are transmitted via cable, broadband, satellite, antenna (terrestrial) and 
mobile. The importance of digital television continues to grow, as does its market penetration. At 
the same time, other national and international operators are penetrating the Swiss TV market, 
offering TV as well as Video on Demand services which can be accessed over an existing broadband 
connection regardless of the Internet provider.

Market shares digital TV in Switzerland*  in %  

Swisscom TV subscribers  in thousand  

13%   
Satellite   

24%   
Other cable   

3%   
Antenna   

* Estimate  Swisscom   

26%   
Swisscom   

2%   
Sunrise   

32%   
upc Cablecom   

   2,000  

   1,500  

   1,000  

500  

0  

791 
521 

270 

1,165 
947 

1,000 
724 

276 

218 

Bundle subscriptions   
Single subscriptions   

2012 

2013 

2014 

More than 80% of all digital TV connections are provided over the cable or broadband network, 
with cable TV and  Swisscom TV commanding the largest market shares.  Swisscom has been stead-
ily growing its market share over the last few years thanks to its own digital TV offering,  Swisscom 
TV, which at the end of 2014 had a market share of 26% (prior year: 23%). In 2014, the number of 
 Swisscom  TV  subscribers  rose  by  165,000  to  1.2  million.  Of  this  number,  around  306,000  have 
signed up to the  Swisscom TV 2.0 service launched in the spring of 2014, which offers extended 

40

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

t
n
e
m
n
o
r
i
v
n
e
d
n
a
n
o
i
t
a
s
i
n
a
g
r
o

,

y
g
e
t
a
r
t
S

 
 
 
 
 
 
  
  
 
 
 
 
 
  
  
 
 
 
 
functionality compared to the previous version. The cloud-based recording function allows users to 
record  an  unlimited  number  of  programmes  simultaneously  and  play  them  back  on  different 
devices.  Swisscom also extended the Replay TV function from 30 hours to seven days, and inte-
grated around 50 of the most popular apps such as YouTube and Facebook in  Swisscom TV 2.0. The 
new Teleclub Play video flat rate service launched in December 2014 offers  Swisscom TV 2.0 cus-
tomers unlimited access to a broad range of TV series, classic films, children’s programmes, docu-
mentaries and sports content.  Swisscom TV remains available in a range of packages to meet all 
customer needs.

IT services market in Switzerland
In 2014, the IT services market generated a revenue volume of CHF 8.6 billion.  Swisscom expects 
the market volume in 2017 to total CHF 9.4 billion. Cloud services, business process outsourcing 
(BPO) and application-based services are expected to show the most significant growth. Custom-
ers often demand services customised to their individual sector and processes. Even the classical 
infrastructure services business has the potential for moderate growth over the next few years. 

Market shares IT services in Switzerland*  in %  

Swisscom net revenue IT services  in CHF million  

62%   
Others   

8%   
Swisscom   

11%   
IBM   

7%   
HP   

5%   
Accenture   

4%   
Infosys   

3%   
T-Systems   

   1,000  

750  

500  

521 

612 

650 

250  

0  

* Estimate  Swisscom   

2012 

2013 

2014 

Thanks to a market share of around 8%,  Swisscom remains one of the leading providers of IT services 
on the Swiss market. In 2014,  Swisscom reported growth in all areas. In the vertical business for the 
banking sector, for example, it continued to substantially increase its share of the BPO market and 
rolled out innovative solutions such as a crowdfunding platform. Crowdfunding is a new way of con-
necting companies with each other and with their end customers. By bringing  Swisscom IT Services 
and  the  Corporate  Business  division  of   Swisscom  Switzerland  under  one  roof  at  the  beginning  of 
2014,  Swisscom laid the foundations for further growth in the Swiss enterprise customers market.

41

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

t
n
e
m
n
o
r
i
v
n
e
d
n
a
n
o
i
t
a
s
i
n
a
g
r
o

,

y
g
e
t
a
r
t
S

 
 
 
 
  
 
  
  
  
 
 
 
Italian broadband market
Italy’s fixed broadband market is Europe’s fourth largest, with a revenue volume of around EUR 13 bil-
lion. In contrast to most other European countries, in Italy there are no cable network operators who 
offer broadband services. Half of the homes and offices in Italy have access to the broadband net-
work; the penetration of broadband is thus well below the European average. The total number of 
broadband lines in Italy grew to around 14 million in 2014. Fastweb increased the number of broad-
band lines by 6.7% or 130,000 to more than 2 million, repeating its positive 2013 results.
The  Italian  market  continues  to  be  dominated  by  double-play  bundles  that  combine  voice  and 
broadband services, and is subject to significant pressure on prices due to the highly competitive 
environment. In 2014, the number of fixed broadband customers in Italy reached a penetration 
rate for fixed lines of around 70%, with ultra-fast broadband services gaining acceptance. The mar-
ket leaders for fibre-optic/VDSL offerings are Telecom Italia and Fastweb.

Market shares broadband access lines in Italy*  in %  

Fastweb broadband access lines  in thousand  

6%   
Others   

13%   
Vodafone   

16%   
Wind   

15%   
Fastweb   

50%   
Telecom Italia   

   3,000  

   2,250  

   1,500  

750  

0  

1,942 

2,072 

1,767 

* Estimate  Swisscom   

2012 

2013 

2014 

With a share of 50% (prior year: 51%), Telecom Italia commands a leading position on the Italian 
broadband market. Fastweb increased its market share year-on-year from 14% to 15%.
For service providers, a permanent countrywide presence is becoming increasingly important in 
view of the growing complexity of products and services. With this in mind, Fastweb is further 
expanding the ultra-fast broadband network and by the end of 2016 aims to cover around 7.5 mil-
lion homes and offices, or 30% of the population. Fastweb has also decided to expand its own sales 
network,  improve  the  efficiency  of  its  dealer  structure  and  step  up  investment  in  its  own  sales 
outlets in major Italian cities.

42

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

t
n
e
m
n
o
r
i
v
n
e
d
n
a
n
o
i
t
a
s
i
n
a
g
r
o

,

y
g
e
t
a
r
t
S

 
 
 
 
 
 
  
  
Business model and customer 
relations

Swisscom is Switzerland’s leading telecom provider and its subsidiary  
Fastweb has built up a strong position in the Italian market.  Swisscom 
is an aggressive player, operating in a dynamic marketplace and 
competing against an ever-increasing number of global service 
providers. It is totally committed to meeting customer needs and 
delivering service and quality, and is also investing heavily in the 
networks of the future.

Business activities 

Company profile

Swisscom is the Swiss market leader in the field of telecommunications. Since acquiring Fastweb in 
2007,  Swisscom’s international activities have been concentrated mainly in Italy. Fastweb is one of 
Italy’s  largest  broadband  telecoms  companies.   Swisscom’s  corporate  strategy  is  focused  on 
strengthening  the  company’s  core  business,  which  relies  on  a  high-performance,  secure  and 
always-available infrastructure.  Swisscom is also looking to grow by offering differentiated prod-
ucts and services and increasing the deployment of ICT. Major investments in network infrastruc-
ture  ensure  that   Swisscom  will  continue  to  satisfy  all  its  customers’  needs  well  into  the  future. 
Sustainable management and long-term responsibility are firmly enshrined in the company’s cor-
porate  culture.   Swisscom  owes  its  business  success  to  the  dedication  and  commitment  of  a 
20,000-strong workforce which continually strives to develop new solutions for customers and the 
information society.  Swisscom consistently invests in staff training and development, and is train-
ing more than 900 apprentices in Switzerland.
Swisscom generates over 80% of its net revenue and operating income before depreciation and 
amortisation (EBITDA) from business operations in Switzerland. The company offers a full portfolio 
of products and services for fixed-line telephony, broadband, mobile communications and digital 
TV throughout Switzerland, and is mandated by the federal government to provide basic telecoms 
services to all sections of the population throughout Switzerland.  Swisscom offers corporate cus-
tomers a comprehensive range of communications solutions as well as individually tailored solu-
tions.  Swisscom is also a leading provider specialising in the integration and operation of IT systems 
in the fields of outsourcing, workplaces, SAP and finance services. Customers can purchase their 
products and services via a range of sales channels. They can check out products and services first 
hand and receive comprehensive advice in  Swisscom’s own shops as well as in numerous partner 
outlets.  They  can  also  obtain  product  information  and  order  products  and  services  at  any  time 
online via the  Swisscom website.
In the digital customer centre, which is also accessible via the Internet, customers can manage their 
personal details, subscriptions and bills on their own.  Swisscom fosters close ties with all stake-
holder groups: shareholders, investors, employees, suppliers, the general public, public authorities 
and,  above  all,  its  customers.  It  has  long  been  committed  to  its  Swiss  roots  and  endeavours  to 
ensure that all citizens benefit from leading-edge technologies. This is reflected in  Swisscom’s solu-
tion-oriented approach, which is geared to serving the common good as well as the interests of the 
company. 

43

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

s
n
o
i
t
a
l
e
r

r
e
m
o
t
s
u
c
d
n
a

l
e
d
o
m

s
s
e
n
i
s
u
B

See
www.swisscom.ch

 
 
 
 
 
Swisscom brand 

The   Swisscom  brand  is  a  strategic  intangible  asset  for   Swisscom  in  general,  and  for  reputation 
management  in  particular.  One  of  the  main  purposes  of  the  brand  is  to  optimally  support 
 Swisscom’s wide variety of business activities. The brand must consistently accompany the core 
business while at the same time remaining sufficiently elastic for new business opportunities. 
The  Swisscom Group offers core-business products and services under the  Swisscom brand. Out-
side  Switzerland,  notably  in  Italy,   Swisscom  operates  under  the  Fastweb  brand.   Swisscom  also 
operates under a range of other brands in related business fields. The strategic management of the 
entire brand portfolio comes under the remit of Corporate Communications.

44

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

s
n
o
i
t
a
l
e
r

r
e
m
o
t
s
u
c
d
n
a

l
e
d
o
m

s
s
e
n
i
s
u
B

By merging  Swisscom IT Services and the Corporate Business division of  Swisscom Switzerland to 
create Enterprise Customers,  Swisscom is consistently pursuing its strategy of positioning its brand 
in  the  core  business  of  telecommunications  and  ICT.  Thanks  to  the  success  of   Swisscom  TV,  the 
 Swisscom brand has confirmed and enhanced its credibility in the field of digital entertainment. 
Other key brands belonging to  Swisscom are the Teleclub, Kitag and Cinetrade brands in the enter-
tainment  sector.  A  number  of  other  state-of-the-art  products  such  as  iO  and  Docsafe  help  to 
strengthen the  Swisscom brand and promote the “Best in the networked world – always and every-
where” vision, and to position  Swisscom as a straightforward, inspiring and trustworthy companion 
in a rapidly-changing digital world.

 
 
 
 
 
 
In 2014  Swisscom was once more selected by consumers as the Most Trusted Brand in three catego-
ries in the Reader’s Digest annual survey, reflecting the brand’s awareness level in Switzerland. The 
brand thus remains well ahead of the competition in terms of “top-of-mind awareness” and is firmly 
anchored among consumers as a trustworthy, reliable and high-quality brand. Trust and service are 
among the most important factors that motivate potential customers to switch to  Swisscom.
The  Swisscom brand also symbolises  Swisscom’s close ties with and commitment to Switzerland. 
 Swisscom is part of the modern Switzerland. It takes seriously its responsibility of fostering the com-
mon  denominators  that  characterise  Switzerland.   Swisscom’s  consistent  and  manifold  commit-
ment to sustainability rounds off the brand’s positive image and enriches customer relations in a 
variety of ways. This is one reason why the reputation values achieved by the brand are exception-
ally high for the telecommunications industry.
This is confirmed by the Interbrand “Best Swiss Brands 2014” Study, in which the  Swisscom brand 
was once again ranked as Switzerland’s sixth most valuable brand with a monetary brand value of 
CHF 5 billion.

Swisscom’s network and IT infrastructure

Network infrastructure in Switzerland
Demand  for  broadband  in  the  Swiss  fixed  network  is  doubling  every  16  months,  and  every 
12 months in the case of mobile customers, who want to use applications such as HD television, 
video  conferencing  and  cloud  services  at  any  time,  anywhere  and  on  different  devices.  The  key 
enabling  element  of  the  network  of  the  future  is  Internet  protocol  (IP)  technology.   Swisscom 
decided to switch over all of its products and services to this forward-looking technology by the 
end of 2017. All IP will make processes and operations faster and more flexible, which will make not 
only   Swisscom  more  competitive  but  also  its  business  customers,  and  increase  Switzerland’s 
attractiveness as a business hub. This will also fulfil the needs of  Swisscom’s residential customers 
to have constant access to their data from anywhere and any device.
Switzerland already has one of the best IT and telecoms infrastructures in the world. According to 
OECD findings, Switzerland leads the world in terms of broadband penetration (44.9%), ahead of 
the Netherlands and Denmark (source: OECD Broadband Portal, December 2013). This result is fur-
ther supported by the “State of the Internet report” issued by technology service provider Akamai, 
which ranked Switzerland in first place in Europe for ultra-broadband availability, and in third place 
worldwide. In mobile communications, broadband LTE coverage now extends to 97% of the popu-
lation, making  Swisscom the largest network operator in Switzerland by far, both in the fixed and 
mobile network. 
The fixed network comprises two levels: an access network and a transport network. The access 
network consists of over 1,500 local exchanges and around 3.4 million subscriber access lines to 
end customers.  Swisscom started to upgrade the fixed network a number of years ago. To drive 
forward ultra broadband provision in Switzerland,  Swisscom has opted for a broad, innovative mix 
of technologies. In addition to Fibre to the Home (FTTH),  Swisscom operates Fibre to the Street 
(FTTS) and Fibre to the Building (FTTB) since 2013, laying fibre-optic cables to within a short dis-
tance of individual homes and offices or in basements so as to achieve a significant further increase 
in bandwidth. 
Copper cables are also evolving, doubling their capacity thanks to vectoring. Moreover, thanks to 
G.fast,  the  successor  to  VDSL,  copper  cables  will  soon  be  able  to  provide  bandwidths  of  up  to 
500  Mbps.  Through  this  mix  of  technologies,   Swisscom  had  already  installed  over  1.4  million 
ultra-broadband connections by the end of 2014. 
Swisscom  wants  to  have  installed  2.3  million  ultra-fast  broadband  connections  in  homes  and 
offices by the end of 2015, and by the year 2020 have equipped 85% of all homes and offices with 
ultra-fast broadband. In 2014  Swisscom invested CHF 1.75 billion in the IT and network infrastruc-
ture  with  this  objective  in  mind.   Swisscom  honours  its  universal  service  provision  mandate  in 
remote-lying regions of Switzerland. It is also seeking new solutions to deliver higher bandwidth to 
remote regions. For example,  Swisscom is looking at DSL-LTE bonding, a technology, which, thanks 
to high bandwidths, can supplement or in some cases replace the fixed network in areas which are 
less well connected.
Swisscom completed the modernisation of the mobile network in mid-2014, creating the basis for 
a rapid rollout of 4G/LTE technology across all mobile sites alongside second- and third-generation 
mobile technology. Thanks to the new frequency bands acquired by auction in 2012,  Swisscom will 
be able to deploy all mobile technologies over the long term and in a needs-appropriate manner. To 

45

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

s
n
o
i
t
a
l
e
r

r
e
m
o
t
s
u
c
d
n
a

l
e
d
o
m

s
s
e
n
i
s
u
B

 
 
 
 
 
See
www.swisscom.ch/ 
networkcoverage

46

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

s
n
o
i
t
a
l
e
r

r
e
m
o
t
s
u
c
d
n
a

l
e
d
o
m

s
s
e
n
i
s
u
B

use the acquired frequency spectrum,  Swisscom needs to switch frequencies. The first part of this 
switchover was carried out in 2014 as part of a coordinated project covering all Swiss mobile oper-
ators, and the second part is scheduled to take place in 2015.
In  2012   Swisscom  was  the  first  mobile  provider  in  Switzerland  to  launch  4G/LTE  commercially. 
Today  Swisscom is already providing extended 4G/LTE coverage to 97% of the Swiss population, In 
regions  with  particularly  high  mobile  traffic,  along  the  streets  and  in  busy  public  places  4G/LTE 
microcells  ensure  the  required  network  capacity.   Swisscom  is  increasingly  installing  dedicated 
antenna systems in large business premises and public interiors. 4G+ (LTE Advanced) installed in 
urban areas already provides for bandwidth speeds of up to 300 Mbps in the mobile Internet, and 
bandwidth speeds are set to increase to 450 Mbps by the end of 2015.  Swisscom’s offerings are 
therefore leading the way, both in Switzerland and by international standards. Mobile telephony is 
also keeping up with the times. Today the LTE network is a dedicated data network, while voice 
telephony is implemented on its forerunners 3G and 2G. By introducing Voice over LTE (VoLTE) and 
WLAN Interworking,  Swisscom is consistently driving forward IP transformation in the mobile net-
work. Mobile voice telephony takes place via the digital Internet Protocol (IP), offering advantages 
in terms of voice quality and call setup.
Swisscom  is  continually  expanding  its  broadband  network,  extending  the  product  range  and 
increasing  the  number  of  antenna  sites.   Swisscom  is  committed  to  deploying  modern,  needs- 
appropriate technologies in order to ensure efficiency and compliance with contemporary zoning 
requirements while also minimising emissions. It coordinates site expansions with other mobile 
providers wherever feasible and already shares around 22% of its nearly 6,800 antenna sites with 
other providers. And with over 2,000 hotspots in Switzerland,  Swisscom is also the country’s lead-
ing provider of public wireless local area networks. 
In a bid to improve efficiency,  Swisscom is not only investing in latest-generation networks but also 
systematically decommissioning the earlier-generation networks.

Network infrastructure in Italy 
Fastweb’s  network  infrastructure  consists  of  a  fibre-optic  network  spanning  a  total  distance  of 
over 37,500 kilometres. Fastweb thus reaches more than half of the Italian population, with 5.5 mil-
lion homes and offices equipped with ultra-broadband at speeds of up to 100 Mbps, based on Fibre 
to the Home (FTTH) and Fibre to the Street (FTTS). 
Fastweb is continuing its expansion of the ultra-broadband network and by the end of 2016 aims 
to have covered around 7.5 million homes and offices, or around 30% of the population. In addition, 
thanks to wholesale services provided by well-established Italian operators, Fastweb reaches cus-
tomers who are not directly connected to its own network.
While Fastweb does not have a mobile network of its own, it offers proprietary mobile services 
based on an agreement with another mobile operator (MVNO).

Swiss IT infrastructure
Swisscom operates 24 data centres around Switzerland, which currently store around 20 petabytes 
of data online. This volume more than doubles when taking into consideration the necessary data 
backups. In the Storage Area Network (SAN), more than 25,000 ports or active operating systems 
are provided for around 15,000 servers. Through its on-demand contracts with innovative partner 
companies,   Swisscom  is  also  able  to  ensure  sufficient  capacity  and  the  deployment  of  efficient 
technologies at all times.

Mobile data traffic is increasing every year. 
Compared with the previous year, 
data volume grew by 

96 %

Investments in performance enhancement  
and security in the Swiss infrastructure  
and in ultra-broadband expansion 
totalled 

1.75 billion CHF

 
 
 
 
 
In the interest of sustainable resource management,  Swisscom maximises energy-efficient opera-
tion of its data centres. The average annual power usage effectiveness (PUE) of  Swisscom’s data 
centre in Zollikofen (Berne) is 1.3. This value, representing the ratio of total power consumed by the 
data centre to the power consumed by the IT systems, means that power consumption in Zollikofen 
is around 33% lower than that of conventionally built data centres. With a PUE of 1.2, the data centre 
in Wankdorf (Berne), which was inaugurated in September 2014, is even more energy-efficient. 
Cloud technology further increases the efficiency of the data centres by enabling the distributed 
use of the underlying infrastructure platforms for customers. Customers can choose to store or 
process their data and applications in the private cloud, in dedicated zones within the public cloud, 
or in shared clouds.
Swisscom is planning to move up to 70% of its own work and production processes to the cloud in 
the coming years. In this way it will further enhance the knowledge advantage it needs to fulfil its 
role as a trustworthy partner for business customers in the digital world.

Fastweb’s IT infrastructure
Fastweb operates four main data centres in Italy with a total surface area of 8,000 square meters. 
The IT infrastructure consists of around 5,000 servers (virtual and physical servers in equal parts), 
700 databases and 2.9 petabytes of storage capacity.
One of the data centres is managed by Ericsson on the basis of a multi-year contract which covers 
the setup and design of the data centre as well as the operational aspects of Fastweb’s IT infra-
structure. Two other data centres are used by Fastweb mainly for corporate customer services, i.e. 
for housing, hosting or other cloud-based services.
Fastweb is currently investing EUR 25 million in the construction of two new data centres in Milan 
and Rome respectively, which will be used to host ICT and cloud services for corporate customers. 
Construction of the new data centre in Milan has been completed. It is the first data centre in Italy 
to attain Tier IV certification, which is synonymous with the highest levels of reliability, security 
and performance.

Data protection 

Data are one of the most valuable production factors in the information society.  Swisscom is there-
fore committed to storing and transmitting information as securely and reliably as possible. Around 
150 specialists work to ensure information security, data privacy and reliable network and Internet 
operations. 
Swisscom  also  makes  every  effort  to  protect  its  customers’  data  during  telephone  calls.  All  calls 
made  over  the  mobile  network  are  transmitted  in  encrypted  form.  Banks,  insurance  companies, 
hospitals  and  public  services  such  as  the  police  and  fire  services  also  need  their  communication 
infrastructure to operate as reliably and securely as possible. Many companies, institutions and ser-
vices  working  in  these  sensitive  areas  rely  on   Swisscom  services.   Swisscom  also  provides  secure 
cloud-based solutions to small and medium-sized enterprises. 
Customer data are subject to the Data Protection Act and the Telecommunications Act and may 
only be processed by individuals for whom such data are essential for the purposes of performing 
their tasks. Moreover, the purpose  for which a customer’s data is viewed  or  processed must  be 
apparent to the customer at all times. In accordance with the Data Protection Act, customer data 
also have to be protected against unauthorised use through appropriate technical and organisa-
tional measures.  Swisscom therefore ensures that only a limited number of individuals are permit-
ted to access customer data. As a rule, customer data is hosted in Switzerland. If a service is pro-
vided  by   Swisscom  with  the  involvement  of  third  parties,   Swisscom  may  pass  on  data  to  third 
parties insofar as it is necessary for the provision of the services in question.  Swisscom ensures that 
such third parties are bound by the same data protection provisions and that they may only process 
such  data  to  the  same  extent  as   Swisscom  itself  is  entitled.  In  addition,  only  such  data  as  are 
required for the provision of services, the handling and maintenance of the customer relationship, 
and for the security of the company and its infrastructure, may be collected from  Swisscom cus-
tomers, processed and stored.  Swisscom also processes the data for marketing purposes aimed at 
the customer-driven design and development of its services and offerings tailored to end users. 
Customers are able to keep their data from being used in this way by opting out. The Data Protec-
tion Act also requires customer data to be protected against unauthorised use through appropriate 
technical and organisational measures. 

47

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

s
n
o
i
t
a
l
e
r

r
e
m
o
t
s
u
c
d
n
a

l
e
d
o
m

s
s
e
n
i
s
u
B

 
 
 
 
 
Products, services, sales channels

Swisscom in Switzerland

Swisscom is committed to service and quality, and to interacting with its customers in a personal-
ised and value-adding manner. Six million customer visits to  Swisscom Shops, 3,500 customer advi-
sors, twelve million calls and more than four million e-mails and letters per year are the basis for 
staying in touch with customers and providing personal service. For years now, excellence in service 
has been a top priority for  Swisscom. 
Residential  Customers:  In  only  six  years   Swisscom  has  become  the  most  successful  provider  of 
digital TV. More than a million customers now watch  Swisscom TV.  Swisscom TV 2.0, launched in 
April 2014, offers additional functions. The cloud-based recording function allows users to record 
an unlimited number of programmes simultaneously and play them back on different devices. And 
thanks to the replay function, customers can catch up with programmes broadcast over the past 
seven days.  Swisscom also gives customers access to other applications such as the iO communica-
tion app and Tapit. iO allows users to make calls, chat and share pictures with other iO users over 
the Internet free of charge, Tapit makes it possible for users to pay for purchases securely using their 
smartphone  and  in  future  collect  loyalty  points.  Tapit  will  in  future  also  offer  a  building  access 
function. The Natel infinity and Vivo packages demonstrate  Swisscom’s consistent commitment to 
addressing  changing  customer  needs.  Natel  infinity  enables  unlimited  surfing,  telephoning  and 
SMS/MMS messaging across Switzerland and to all networks. The bundled offerings, ranging from 
Vivo light to XL, combine TV, Internet and fixed-line access and offer the right subscription for indi-
vidual needs. Subscribers who combine Vivo and Natel infinity also benefit from a price reduction. 
 Swisscom  customers  are  becoming  increasingly  accustomed  to  using  modern  communication 
technology. Consequently, product presentation and expert customer advice are becoming more 
and more important.  Swisscom’s new Campus Shop concept was created with this in mind. Now 
the Shops provide more individual advice and allow customers to try out products on site. Between 
2012 and 2014 the new concept and design was implemented in all  Swisscom Shops.
Small and Medium-Sized Enterprises:  Swisscom’s SME, Office and Natel business infinity packages 
offer products tailored to the needs of small and medium-sized enterprises. Business Connect and 
Full Service Solution are innovative communication solutions that can be customised to meet the 
individual needs of SME customers.
Enterprise Customers: The digital transformation is substantially changing business processes, the 
working world and the way companies operate on the market. As an ICT provider with comprehen-
sive  experience  in  digitalisation,   Swisscom  drives  this  digital  transformation  forward  and  helps 
companies to find their way in the new networked world.  Swisscom’s range of offerings comprises 
comprehensive services such as cloud computing, outsourcing, workplace solutions, mobility solu-
tions such as Natel go, networking solutions, business process optimisation, SAP solutions and a 
full range of services tailored to the financial industry. Every year the service desk fields 1.2 million 
calls and responds to 300,000 call-outs. 
Healthcare market:  Swisscom now delivers a full range of solutions for linking service providers 
and  for  managing  the  health  of  private  individuals.  These  offerings  range  from  the  Evita  online 
health dossier to networking solutions for service providers, billing services and mobile health files 
for hospitals, making  Swisscom a leading provider of networked healthcare solutions in the Swiss 
market. Today more than 1,600 doctors and 100 hospitals, insurances and other service providers 
are already using the healthcare solutions of  Swisscom to exchange over two million documents.

Net revenue
Switzerland accounts for 

Operating income before depreciation  
and amortisation (EBITDA)
Switzerland accounts for

82 % of net revenue

86 % of EBITDA

48

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

s
n
o
i
t
a
l
e
r

r
e
m
o
t
s
u
c
d
n
a

l
e
d
o
m

s
s
e
n
i
s
u
B

 
 
 
 
 
Networked home: SmartLife is a range of products designed to make the home safer and more 
secure.  The  SmartLife  app  allows  movement  detectors,  HD  cameras,  fire  and  water  alarms  and 
other home security technology to be controlled via smartphones, computers and tablets. Like-
wise, tiko, the smart electricity storage network from  Swisscom Energy Solutions, allows users to 
optimally manage the energy consumption of their heat pumps, electrical heating systems or boil-
ers remotely over the Internet.
Sustainability: Green ICT technologies support companies in their efforts to save energy in intelli-
gent ways so as to boost their long-term efficiency while also reducing CO2 emissions. This includes 
teleworking and virtual meetings, which save on travel costs and time, and telehousing or hosting 
solutions, which reduce the amount of energy consumed by data centres. Green ICT will therefore 
grow further in importance in the future not only for efficiency reasons but also as an image factor.

Fastweb in Italy

Fastweb offers residential and business customers voice and broadband services provided through 
its own broadband and ultra-fast broadband network as well as via unbundled access lines and 
wholesale products of Telecom Italia. A successful partnership exists with pay-TV provider Sky Ita-
lia, offering bundled products that combine voice and broadband services as well as satellite TV. 
Based on an agreement with a mobile operator, Fastweb offers mobile services primarily to resi-
dential customers. Furthermore, it offers a comprehensive range of ICT, cloud and security services 
for business customers.

Customer satisfaction

Swisscom Switzerland conducts segment-specific surveys and studies in order to measure general 
customer satisfaction. It measures customer satisfaction twice a year, in the second and fourth 
quarters of the year. The Wholesale segment measures customer satisfaction once a year. For all 
segments, the most important metrics are the extent to which customers are willing to recom-
mend  Swisscom to others and the related Net Promoter Score (NPS), which depicts the emotional 
aspects of customer loyalty as well as revealing customers’ attitudes towards  Swisscom. The NPA 
is calculated from the difference between promoters (customers who would strongly recommend 
 Swisscom)  and  critics  (customers  who  would  only  recommend   Swisscom  with  reservations  or 
would not recommend the company).  Swisscom also conducts the following segment-specific sur-
veys and studies:
>  The Residential Customers segment conducts representative surveys to determine customer 
satisfaction and the extent to which customers are willing to recommend  Swisscom to others. 
Callers  to  the   Swisscom  hotline  and  visitors  to  the   Swisscom  Shops  are  questioned  regularly 
about  waiting  times  and  staff  friendliness.  Product  studies  also  regularly  survey  buyers  and 
users to determine product satisfaction, service and quality. 

>  The Small and Medium-Sized Enterprises segment conducts random interviews to gauge cus-
tomers’ satisfaction with  Swisscom as well as dealers’ satisfaction with  Swisscom products and 
support. 

>  The Enterprise Customers segment conducts surveys among customers to measure satisfac-
tion along the customer experience chain. Feedback instruments are also used at key customer 
touch points in order to determine customer satisfaction. After each interaction with the ser-
vice desk or after placing orders, IT users can submit feedback to the service desk or enter their 
comments in the order system; customers can assess the quality and success of their projects 
on completion. 

>  The Wholesale segment measures customer satisfaction along the entire customer experience 

chain. 

The results of these studies and surveys help  Swisscom to improve its services and products and 
they influence the variable performance-related component of employees’ pay. 

49

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

s
n
o
i
t
a
l
e
r

r
e
m
o
t
s
u
c
d
n
a

l
e
d
o
m

s
s
e
n
i
s
u
B

 
 
 
 
 
Employees

Overall headcount at  Swisscom increased by 1,017 FTEs year-on-year. 
In Switzerland  Swisscom has 18,272 employees and is training 
922 apprentices.

Headcount

At the end of 2014  Swisscom had 21,125 full-time equivalent employees, of which 18,272 or 86.5% 
of the total workforce were employed in Switzerland (prior year: 86.3%).  Swisscom is also training 
922  apprentices  in  Switzerland.  The  following  chart  shows  a  breakdown  of  full-time  equivalent 
positions by segment:

Full-time equivalent employees at end of year  

Residential Customers  

Small and Medium-Sized Enterprises  

Corporate Business  

Wholesale  

Network & IT  

Swisscom Switzerland  

Fastweb  

Swisscom IT Services  

Other  

Other operating segments  

Group Headquarters  

Total Group  

Thereof employees in Switzerland  

31.12.2012   

31.12.2013   

31.12.2014 

4,316   

681   

2,360   

116   

4,389   

4,754   

757   

2,441   

107   

4,404   

5,313 

775 

2,487 

111 

4,599 

11,862   

12,463   

13,285 

2,893   

2,684   

1,735   

4,419   

340   

19,514   

16,269   

2,363   

3,162   

1,802   

4,964   

318   

20,108   

17,362   

2,391 

3,164 

1,968 

5,132 

317 

21,125 

18,272 

Headcount  increased  year-on-year  by  1,017  full-time  equivalents  or  5.1%  to  21,125.  The  higher 
headcount resulted from corporate acquisitions, the hiring of external staff and the strengthening 
of  customer  service  operations.  Excluding  acquisitions,  the  increase  was  282  FTEs,  or  1.4%,  and 
375 FTEs in Switzerland, or 2.2%.
In the year under review, employees in Switzerland on open-ended contracts accounted for 99.6% 
of the workforce (prior year: 99.6%). Part-time employees made up 14.2% (prior year: 13.5%)- Termi-
nations  of  employment  by  employees  in  Switzerland  amounted  to  5.8%  of  the  workforce  (prior 
year: 6.4%).

Development of headcount  in full-time equivalent    

  28,000    

  21,000    

  14,000    

   7,000    

0    

19,547 
350 
3,133 
16,064 

20,061 
340 
3,093 
16,628 

19,514 
339 
2,906 
16,269 

20,108 
371 
2,375 
17,362 

21,125 
441 
2,412 
18,272 

2010 

2011 

2012 

2013 

2014 

Other countries    
Italy    
Switzerland    

s
e
e
y
o
p
m
E

l

50

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

 
  
  
 
 
 
 
 
   
   
 
  
 
 
 
 
 
 
 
 
 
Employment law in Switzerland

Introduction

Swisscom is one of the largest employers in Switzerland, with 18,272 full-time equivalent positions. 
The legal terms and conditions of employment in Switzerland are based on the Swiss Code of Obli-
gations.  The  collective  employment  agreement  (CEA)  sets  out  the  key  terms  and  conditions  of 
employment between  Swisscom and its employees. It also contains provisions governing relations 
between   Swisscom  and  its  social  partners.  Prior  to  their  merger,   Swisscom  IT  Services  Ltd  and 
 Swisscom (Switzerland) Ltd had their own collective employment agreements (CEA) commensu-
rate with the respective market environments. The terms and conditions in these agreements had 
to be adjusted accordingly, and the new CEA negotiated between  Swisscom and the social partners 
enters into force on 1 April 2015. The CEA of cablex AG entered into force on 1 January 2013. At the 
end  of  December  2014,  14,596  FTEs  or  84.1%  of  the  workforce  were  covered  by  the  collective 
employment agreement.
General terms and conditions of employment which exceed the minimum standard defined by the 
Code of Obligations govern the employment law provisions applicable to  Swisscom management 
staff in Switzerland.

Employee representation and union relations

Swisscom is committed to fostering constructive dialogue with its social partners (the syndicom 
union and the transfair staff association) as well as the employee associations (employee repre-
sentatives).  The  collective  employment  agreement  (CEA)  and  the  social  plan  constitute  fair  and 
consensual solutions. In the event of significant operational changes,  Swisscom involves the social 
partners and employee associations at an early stage. The CEA grants the social partners and the 
employee associations rights of co-determination in various areas. In general and free elections in 
autumn  2013,   Swisscom  employees  elected  the  new  members  of  the  employee  associations 
charged with exercising these rights. Two employee representatives from the unions also sit on the 
Board of Directors of  Swisscom Ltd.

Collective employment agreement (CEA)

The harmonised CEA which enters into force on 1 April 2015 retains the very good employment 
conditions  under  the  old  CEAs  and  standardises  the  regulations  governing  working  hours  and 
annual leave as well as the pay system. The working week for employees covered by the CEA is 
40 hours. Among the most progressive fringe benefits defined by the CEA are five weeks’ annual 
leave, or 27 days from age 45 (applicable from 1 January 2015) and six weeks’ annual leave from 
age 60, 17 weeks’ maternity leave and ten days’ paternity leave. Employees also enjoy an additional 
week of paid leave after five years of service.  Swisscom pays a child and education allowance which 
in most cases is above the statutory cantonal allowance, and grants leave on special family-related 
grounds  such  as  adoption  leave.  In  the  event  of  incapacity  to  work  due  to  illness  or  accident, 
 Swisscom continues to pay the employee’s full salary for up to 730 days. The CEA places special 
emphasis on staff development while also improving the rights of part-time employees.

s
e
e
y
o
p
m
E

l

51

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

Working-hour models

Swisscom  promotes  work-life  balance  by  offering  working  conditions  that  enable  both  full-  and 
part-time  employees  to  balance  their  professional  and  private  lives:  flexible  working  hours  (the 
standard model used by a majority of employees) and variable working-hour models such as annual 
working hours, a long-term working-time account and part-time working from the age of 58. The 
“Holiday  Purchasing”  model  also  allows  employees  to  purchase  additional  leave.  Employees  may 
also work from home with the consent of their line manager. This option is used by many employees 
and is becoming increasingly easier thanks to tools such as Unified Communications & Collabora-
tion (UCC).  Swisscom is a “home office friendly” employer.

 
Combining work with the care of relatives at home presents a major challenge to those affected. 
 Swisscom provides special support for employees who care for a relative or closely-related individ-
ual in addition to their work duties. As part of a “Work & Care” pilot project, two new flexible work-
ing-hour models have been added to the existing models to promote the work-life balance.

Social plan

Swisscom’s social plan sets out the benefits provided to employees covered by the CEA who are 
affected by redundancy, and offers resources aimed at improving employability. It also provides for 
retraining measures in the event of long-term job cuts. Responsibility for implementing the social 
plan lies with Worklink AG, a wholly owned subsidiary of  Swisscom. Worklink AG opens up new 
prospects for  Swisscom employees affected by job cuts, providing them with advice and support in 
their search for new employment outside the company or arranging temporary internal or external 
placements. The success rate is high, with 69% of those affected finding a new job in 2014 prior to 
the end of the social plan programme. Worklink is also committed to promoting and enhancing the 
employability of  Swisscom employees by reviewing employees’ current status and providing career 
advice and coaching.
Swisscom also operates special employment schemes (phased partial retirement, temporary place-
ments in similar areas of expertise) in line with its commitment to providing fair solutions for older 
employees affected by changes in skill set requirements or redundancy. 

Employee remuneration

Salary system 
Competitive pay packages help to attract and retain highly-skilled and motivated specialists and 
managerial staff.  Swisscom’s salary system comprises a basic salary, a variable performance-related 
component and bonuses. The basic salary is determined by function, individual performance and 
the job market, while the variable component is contingent on business performance as well as 
individual  performance  in  the  case  of  executive  functions.  Business  performance  is  measured 
based on achievement of the  Swisscom Group’s overarching targets and the targets of the respec-
tive business segment or division. The targets primarily relate to key financial indicators and cus-
tomer loyalty. Individual performance is measured according to the achievement of results- and 
conduct-related goals. Details on remuneration paid to members of the Group Executive Board are 
provided in the Remuneration Report.

See report
page 115

Minimum wage
There is no legally defined minimum wage in Switzerland. Instead, this is negotiated by the social 
partners in the context of collective employment agreements. The new CEA which entered into 
force on 1 January 2013 included an increase in minimum salary to CHF 52,000, or CHF 50,000 in 
the case of cablex.  Swisscom’s operations are spread throughout Switzerland, and when it comes 
to determining salaries there is very little difference between regions. A study of starting salaries 
for the youngest employees (up to age 21) at the widely-applied starting-function level found that 
the average basic annual salary in this category is CHF 57,400 or CHF 55,770 at cablex: in other 
words, 10% above the minimum salary defined by the relevant CEA. 

Pay round
In January 2014  Swisscom and its social partners signed a two-year pay round agreement for 2014 
and 2015. In the year under review  Swisscom increased its total salary payout in Switzerland by 
1.2%. This increase was used to make adjustments in salaries based on individual performance and 
the ratio of the salary to the benchmark. For 2015  Swisscom has earmarked 1.8% of the total salary 
payout for salary adjustments. 

Equal pay 
Swisscom takes great care to ensure equal pay for men and women. The company’s salary system 
is structured in such a way as to award equal pay for equivalent duties, responsibilities and perfor-
mance. To this end, individual functions are assigned to functional levels according to their require-
ments and a salary band is defined for each function level, stipulating the remuneration range for 
equivalent duties and responsibility. Pay is determined within this range based on the individual 
employee’s performance. As part of its salary review,  Swisscom grants employees who have per-

s
e
e
y
o
p
m
E

l

52

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

 
formed better and are lower within the respective salary band an above-average pay rise. In this 
way, any wage disparities are evened out on an ongoing basis. When conducting the salary review, 
 Swisscom also checks whether there are any pay inequalities between men and women within 
individual organisational units and corrects them in a targeted manner.
Swisscom also uses the federal government’s equal pay tool (Logib) to conduct periodic reviews of its 
salary structures to ascertain whether disparities exist between men’s and women’s pay. Previous 
reviews have revealed only minor pay discrepancies, well under the tolerance threshold of 5%.
In 2011,  Swisscom joined the Equal Pay Dialogue, an initiative set up by the employer and employee 
umbrella organisations in association with the federal government to review the status of equal 
pay and which ran until February 2014. The positive outcome of the Equal Pay Dialogue confirms 
that  Swisscom salaries conform to the principle of equal pay. 

Staff development 

Swisscom’s market environment is constantly changing. the company invests in targeted profes-
sional training for employees and managers in order to retain and improve their employability and 
the company’s competitiveness in the long term. Employees are supported in their development by 
a  wide  range  of  on-,  near-  and  off-the-job  training  options  as  well  as  internal  programmes  and 
courses. In 2014 the various training options were brought together under the Group-wide Learn-
ing Centre and made available to all employees via their own dedicated learning space. Nearly half 
of all internal learning and training courses take the form of e-learning programmes which can be 
carried out any time and from anywhere. The courses cover technical, management and project 
management topics. As part of talent management, around 10% of the top performers from the 
target groups have completed a corresponding internal programme. On-the-job training options, 
including  job  moves  and  stages,  are  becoming  increasingly  important.  Even  now   Swisscom  fills 
almost  43%  of  advertised  vacancies  internally.  It  also  welcomes  opportunities  for  employees  to 
attend external further training courses, providing financial support and granting time off for such 
studies. In the year under review, every  Swisscom employee spent 3.8 days on training and devel-
opment in Switzerland.
Swisscom management sees staff development as a crucial element of its management responsi-
bility.  Regular  dialogue  between  employees  and  management  is  used  as  an  orientation  tool  to 
heighten the general commitment to training and development in the digital world It also makes it 
easier  to  agree  on  and  realise  medium-term  development  measures.  To  assess  and  promote 
employee  performance  and  development,   Swisscom  will  continue  to  develop  its  Performance 
Management System in line with requirements. Performance appraisals are carried out according 
to fair principles and cover a wide range of criteria based on binding agreements on objectives. The 
ongoing dialogue between employee and management about the agreed objectives ensures they 
are met over the course of a year. Broad-based support for the performance and development eval-
uations is provided within the framework of twice-yearly calibration rounds among groups of man-
agers, at which performance is systematically assessed and further development steps are defined. 
These rounds are also used to draw up succession plans for key functions and to place talents in 
specially-designed  talent  programmes  and  offer  promising  employees  challenging  positions 
beyond their individual departments so as to promote their development. 
In 2014  Swisscom launched the Leadership Academy, which offers members of management the 
opportunity to get to grips with individual and collective management issues in a changing envi-
ronment and enhance their expertise in dialogue with other managers.

s
e
e
y
o
p
m
E

l

53

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

 
Staff recruitment

As a Swiss company,  Swisscom is committed to the Swiss labour market. In order to meet customer 
needs and remain competitive,  Swisscom is prepared to work together with both domestic and 
international partners, on condition that they satisfy  Swisscom’s requirements as regards labour 
legislation and sustainability.
Swisscom seeks individuals who are motivated and passionate about helping customers and who 
want to help shape the future of the networked world. At all company locations in Switzerland, 
 Swisscom endeavours to give priority to people from the surrounding regions. This is the reason 
behind the high percentage of local employees in all areas and at all hierarchical levels. 
In  order  to  attract  talented  and  highly  motivated  graduates,   Swisscom  cultivates  close  contact 
with  universities  and  schools  of  applied  sciences.  Attending  recruitment  fairs  and  engaging  in 
more advanced forms of cooperation such as guest lectures and workshops is very important to 
 Swisscom.  Many  students  gain  initial  professional  experience  at   Swisscom  during  their  studies 
either by working as interns or during the practical part of their Bachelor’s or Master’s course. 
In August 2014, 256 young people started their apprenticeship at  Swisscom.  Swisscom is thus Swit-
zerland’s largest trainer of ICT professionals. In 2014,  Swisscom trained a total of 922 apprentices in 
technical and commercial apprenticeships. The  Swisscom training model is designed to promote 
independence and personal accountability so as to support the apprentice’s personal development. 
Apprentices take an active role in devising their training so that it fits their individual priorities, and 
they  apply  within  the  company  for  different  practical  placements  and  learn  from  experienced 
employees during such placements.

Employee satisfaction

In 2014, 83% of  Swisscom employees in Switzerland took part in the job satisfaction survey. The 
results again revealed an above-average level of job satisfaction and a high level of employee com-
mitment at  Swisscom. The employees gave all of the areas under review a significantly better aver-
age score than in the 2012 survey, and some of the scores were above average compared to other 
companies  in  the  sector.  The  results  are  all  the  more  notable  given  the  fact  that   Swisscom  has 
undergone a major change process since the last survey, with the merger of  Swisscom IT Services Ltd 
and  Swisscom (Switzerland) Ltd as well as other organisational changes and process adjustments.

s
e
e
y
o
p
m
E

l

54

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

 
Employment law in Italy

Employment agreement for the telecoms sector in Italy

Statutory  terms  and  conditions  of  employment  in  Italy  are  based  on  the  Contratto  collettivo 
 nazionale di lavoro (CCNL), a state collective employment agreement. The CCNL defines the terms 
and conditions of employment between  Swisscom’s Italian subsidiary Fastweb and its employees. 
It also contains provisions governing relations between Fastweb and the unions.
In February 2013 the telecoms companies and unions negotiated a new CCNL, setting out better 
terms and conditions compared with the previous agreement.

Employee representation and relations with the unions

Fastweb engages in dialogue with the unions and the employee representatives and, in the event 
of major operational changes, involves them at an early stage. 

Industry-wide collective agreement for employees

The  working  week  for  employees  covered  by  the  CCNL  is  40  hours.  Benefits  include  five  weeks’ 
annual leave, 20 weeks’ maternity leave and one day of paternity leave.
In the event of incapacity for work due to illness or accident, Fastweb guarantees full payment of 
the employee’s salary for 180 days and half the salary for a further 185 days.

Working time model

Fastweb supports work-life balance. The company’s terms and conditions of employment enable 
employees to achieve a healthy balance between their working and private lives. These include in 
particular the following measures agreed with the unions in the Conciliazione famiglia e lavoro in 
2001: flexible office working hours, choice of shifts for mothers, and temporary part-time work for 
mothers.

Employee remuneration

Fastweb offers competitive salary packages aimed at attracting and retaining highly qualified spe-
cialists and managers. The company’s salary system comprises a basic salary, a collective variable 
profit-sharing bonus for non-managerial staff, and a variable performance-related component for 
managerial staff which is contingent on meeting individual goals and company targets. The basic 
salary is determined according to function, individual performance and the situation in the labour 
market. The variable profit-sharing bonus is based on the Premio di risultato agreed separately with 
the unions. Fastweb respects the legal minimum salary defined by the CCNL.

s
e
e
y
o
p
m
E

l

55

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

 
Innovation and development 

In a dynamic environment in which the market situation and general  
conditions are constantly changing, a company must be innovative  
to ensure long-term success. With this in mind,  Swisscom consistently  
addresses changing customer needs, and identifies growth areas in 
which it can sustainably defend and strengthen its position.

Innovation  is  an  important  driver  in  the  bid  to  enter  new  markets  and  develop  up-and-coming 
technologies. Due to the rapidly changing nature of  Swisscom’s business environment, research 
and development are becoming increasingly important.  Swisscom wants to anticipate the strate-
gic challenges, new growth areas and future customer needs early on, so as to help actively shape 
the future of telecommunications and the Internet. At  Swisscom, innovation takes place in all areas 
of the company as well as beyond.

Open innovation: a success factor

Swisscom recognises the importance of maintaining a dialogue with customers, employees, sup-
pliers and other partners, as it enables a permanent, open process of innovation with the focus on 
customers and their needs. When developing new products and services,  Swisscom consistently 
adopts  human-centred  design  methods  to  create  simple,  inspiring  experiences  which  optimally 
help customers find their way in the networked world.
Within the company,  Swisscom practices and promotes decentralised product development. As a 
result, new ideas are generated throughout the company. Various events and platforms provide 
employees  with  the  opportunity  to  exchange  innovative  ideas  and  familiarise  themselves  with 
best practice examples. One example is the Innovation Week held twice a year, during which teams 
of employees from different divisions realise a new idea that addresses a specific customer need, is 
of business relevance and has potential on the market. 
To identify customer needs in good time, it is essential to involve future users in the development 
process at the earliest stage possible.  Swisscom operates its own open innovation platform called 
 Swisscom Labs, where registered users are able to contribute their own ideas, give their own opin-
ions on trials and take part in beta tests. 
Outside  the  company,   Swisscom  promotes  innovation  throughout  the  industry.  In  particular, 
 Swisscom is committed to supporting young companies that offer forward-looking new solutions 
in the field of IT, communications and entertainment.  Swisscom participates in start-ups as a pro-
ject partner and  investor, and  supports them by  providing tailored products  and  services.  Since 
2013   Swisscom  has  held  the  StartUp  Challenge  competition,  where  winners  are  sent  on  a  one-
week mentoring programme in Silicon Valley.

56

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

t
n
e
m
p
o
l
e
v
e
d
d
n
a
n
o
i
t
a
v
o
n
n

I

See
www.swisscom.ch/ 
innovation

 
 
 
Specific areas of innovation

End-to-end connectivity

A high-quality, reliable network infrastructure is one of the key success factors for  Swisscom. Over 
the past few years, the standard of quality that customers expect the network to deliver has risen 
dramatically.  Swisscom is therefore working on the next-generation network and developing solu-
tions to give users in Switzerland even faster, more reliable networks. The main challenge here is 
the  growing  volume  of  data  in  the  mobile  area.   Swisscom  is  seeking  and  developing  innovative 
network solutions that allow high volumes of data to be handled efficiently and guarantee seam-
less mobile network provision at busy locations. One promising solution is the installation of low-
power microcells that provide high capacity locally.  Swisscom is working on the development of 
new  types  of  antenna  that  will  allow  such  microcells  to  be  operated  efficiently  and  integrated 
seamlessly in the existing architecture.

Mobile services and apps

The trend towards greater mobility is proceeding apace. Mobile devices such as smartphones and 
tablets  are  commonplace,  and  it  is  hard  to  imagine  life  nowadays  without  mobile  Internet. 
 Swisscom’s  vision  is  therefore  to  use  smartphones  as  a  bridge  between  the  real  and  the  digital 
worlds. One important step in this direction was the launch of  Swisscom Tapit, the Swiss wallet of 
the future. Tapit is an open, non-exclusive platform for all service providers in various industries 
who are seeking to mobilise their business processes. For end customers, Tapit is a safe place in 
which to manage their bank and credit cards. Tapit is based on Near Field Communication (NFC) 
technology, which is already incorporated in the majority of smartphones.  Swisscom also contin-
ues to operate and continually develop the iO app, which allows users to send SMS messages and 
make calls to Switzerland and abroad free of charge. With iO@home they can also be reached on 
their fixed-line number wherever they are in the world.

Security and intelligence

As data volumes continue to grow, so too do the requirements placed on products that process this 
data in a secure and anonymised way and analyse it according to the latest methodology. “Big data 
technologies” have already made inroads in various sectors and are used, for example, to measure 
and control traffic flows. At the same time, the number of customers who use their smartphone for 
mobile Internet browsing and leave behind customer data is also growing. Hackers and other par-
ties are therefore becoming increasingly interested in customer data. Given this situation,  Swisscom 
aims  to  offer  its  customers  various  applications  that  ensure  greater  transparency  and  control. 
CheckAp,  for  example,  checks  the  security  of  programmes  installed  on  a  smartphone.  In  2014, 
 Swisscom launched DocSafe, a cloud-based solution that enables users to easily and securely store 
important documents, and that users can access at any time and from anywhere.

57

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

t
n
e
m
p
o
l
e
v
e
d
d
n
a
n
o
i
t
a
v
o
n
n

I

See
www.swisscom.ch/m2m

 
 
 
Current innovation projects

Swisscom invests in progressive solutions in a number of areas in order to continuously tap into 
new growth opportunities and offer its customers the best services and products:
>  Identity Access Management: In a world full of virtual products and services, a digital identity 
can be a useful tool. It makes life simpler by replacing a large number of passwords with a single, 
simple user ID.  Swisscom is currently drawing up the foundations for such a digital identity and 
for concrete applications.

>  Voice over LTE (VoLTE)/WLAN interworking: The 4G/LTE network is currently a dedicated data 
network, with customers being transferred to the 3G network for calls. With VoLTE,  Swisscom is 
aiming to enable the use of voice telephony via 4G, with a technical adjustment to the mobile 
infrastructure also allowing voice telephony via WLAN. Customers will be able to enjoy faster 
connection times and improved voice quality.

>  Clean Pipe: Under the working title “Clean Pipe”  Swisscom is trialling new ways of making digital 
life simpler for customers and protecting them against dangers and bad experiences, such as 
phishing. In the year under review,  Swisscom launched the first product, Safe Connect: an app 
based on VPN technology that blocks access to websites considered to be dangerous, and to 
malware. 

>  Cloud:  Swisscom is developing a 360-degree Cloud with a unified architecture that offers com-
panies and private individuals a wide range of services. Thanks to state-of-the-art technologies, 
open source, the latest security concepts and data storage in Switzerland,  Swisscom is leading 
the way in cloud computing. 

58

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

t
n
e
m
p
o
l
e
v
e
d
d
n
a
n
o
i
t
a
v
o
n
n

I

 
 
 
 
Financial review

Swisscom grows revenue (+2.4%) and operating income before depre- 
ciation and amortisation EBITDA (+2.6%). 2.1 million mobile customers  
benefit from unlimited usage (Natel infinity). 1.2 million customers  
(+16.5%) use  Swisscom TV. Fastweb increases revenue and EBITDA  
and grows the number of broadband customers to 2.1 million. 

Key financial figures

In CHF million, except where indicated  

Net revenue  

Operating income before depreciation and amortisation (EBITDA)  

EBITDA as % of net revenue  

Operating income (EBIT)  

Net income  

Share of net income attributable to equity holders of  Swisscom Ltd  

Earnings per share (in CHF)  

Operating free cash flow  

Capital expenditure in property, plant and equipment and other intangible assets  

Net debt at end of period  

2014   

11,703   

4,413   

37.7   

2,322   

1,706   

1,694   

32.70   

1,860   

2,436   

8,120   

2013   

11,434   

4,302   

37.6   

2,258   

1,695   

1,685   

32.53   

1,978   

2,396   

7,812   

Full-time equivalent employees at end of year  

21,125   

20,108   

Change 

2.4% 

2.6% 

2.8% 

0.6% 

0.5% 

0.5% 

–6.0% 

1.7% 

3.9% 

5.1% 

Development of net revenue  in CHF million  

Development of EBITDA  in CHF million  

11,434 
1,032 
2,013 

8,389 

11,703 
1,089 
2,043 

8,571 

  16,000  

  12,000  

11,384 
937 
2,040 

   8,000  

8,407 

   4,000  

0  

   6,000  

   4,500  

   3,000  

   1,500  

0  

Others   
Fastweb   
Swisscom 
Switzerland   

4,477 
318 
602 

3,557 

4,302 
135 
620 

3,547 

4,413 
212 
625 

3,576 

2012 

2013 

2014 

2012 

2013 

2014 

Others   
Fastweb   
Swisscom 
Switzerland   

Development of capital expenditure  in CHF million  

Development of net income  in CHF million  

2,529 *
146 
531 

1,852 

2,396 
185 
695 

1,516 

2,436 
183 
682 

1,571 

   3,000  

   2,250  

   1,500  

750  

0  

   2,000  

   1,500  

   1,000  

500  

0  

Others   
Fastweb   
Swisscom 
Switzerland   

1,815 

1,695 

1,706 

2012 

2013 

2014 

2012 

2013 

2014 

* Including expenses of CHF 360 million for mobile 

frequency. 

59

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

w
e
i
v
e
r

l

a
i
c
n
a
n
i
F

 
 
 
  
 
  
 
 
 
 
 
 
 
 
 
 
 
 
  
  
 
  
  
 
 
 
 
 
 
Introduction

As in the prior year, the 2014 consolidated financial statements report the segments “Residential 
Customers”, “Small and Medium-Sized Enterprises”, “Corporate Business”, “Wholesale” and “Net-
work  &  IT”,  which  are  grouped  together  as  “Swisscom  Switzerland”.   Swisscom  IT  Services  is 
accounted for under “Other Operating Segments”. Segment reporting will be adjusted in line with 
the  management  structure  from  2015.   Swisscom  Switzerland  covers  the  segments  Residential 
Customers, Small and Medium-Sized Enterprises, Enterprise Customers, Wholesale and IT, Network 
&  Innovation.  Group  Headquarters,  which  primarily  includes  the  Group  divisions  as  well  as  the 
employment company Worklink AG, will continue to be reported separately. 

Summary

Swisscom’s net revenue rose by CHF 269 million or 2.4% to CHF 11,703 million, while operating 
income  before  depreciation  and  amortisation  (EBITDA)  was  CHF  111  million  or  2.6%  higher  at 
CHF 4,413 million. Net income increased by CHF 11 million or 0.6% to CHF 1,706 million. 
At  constant  exchange  rates,  excluding  company  acquisitions  and  Fastweb’s  wholesale  revenue 
from interconnection (hubbing), net revenue rose by 1.9% or CHF 218 million, of which Swiss busi-
ness  accounted  for  CHF  128  million.  Price  erosion  of  CHF  360  million  in  Swiss  core  business 
(CHF 170 million of which resulted from reduced roaming fees) was more than offset by customer 
and volume growth of CHF 488 million. Excluding hubbing, Fastweb’s net revenue was EUR 63 mil-
lion or 3.9% higher at EUR 1,660 million. 
On a like-for-like basis,  Swisscom’s EBITDA increased by 0.9% or CHF 39 million, of which Swiss busi-
ness accounted for CHF 22 million. Fastweb’s EBITDA rose year-on-year by EUR 10 million or 2.0% to 
EUR 515 million. Net income increased year-on-year by CHF 11 million or 0.6% to CHF 1,706 million. 
The  increase  in  EBITDA  was  offset  in  part  by  higher  depreciation  and  amortisation  and  higher 
income tax expense. 
Capital expenditure increased by CHF 40 million or 1.7% to CHF 2,436 million, and in Switzerland by 
CHF 65 million or 3.9% to CHF 1,751 million. The higher figures are primarily due to the expansion 
and upgrading of mobile and fixed network infrastructure with the latest technologies. At the end 
of 2014,  Swisscom had connected more than 1.4 million homes and offices to ultra-fast broadband. 
Despite ending the year EUR 3 million or 0.5% lower at EUR 562 million, capital expenditure at Fast-
web remains high due to progressive expansion and upgrading of the broadband network in Italy. 
Operating free cash flow declined by CHF 118 million or 6.0% to CHF 1,860 million. Net debt increased 
by CHF 308 million or 3.9% over the end of 2013 to CHF 8,120 million, chiefly due to the acquisition 
of PubliGroupe. The ratio of net debt to EBITDA remained unchanged year-on-year at 1.8.
Headcount  increased  year-on-year  by  1,017  FTEs  or  5.1%  to  21,125  FTEs.  The  higher  headcount 
resulted  from  corporate  acquisitions,  the  hiring  of  external  staff  and  the  strengthening  of  cus-
tomer service operations. In Switzerland the number of employees increased by 910 FTEs or 5.2% 
to 18,272. Excluding corporate acquisitions, the number of FTEs rose by 282 or 1.4%, in Switzerland 
by 375 FTEs or 2.2%.
Swisscom  expects  to  close  2015  with  net  revenue  in  excess  of  CHF  11.4  billion  and  EBITDA  of 
around CHF 4.2 billion. This outlook is based on an assumed euro exchange rate of CHF 1.00. It does 
not take account of the possible negative implications of the currency situation for the economy. 
The negative effects of the lower euro exchange rate will amount to almost CHF 400 million on net 
revenue and around CHF 100 million on EBITDA. In the case of EBITDA, the All IP transformation, 
higher pension costs and lower gains from the sale of real estate, will result in a reduction of more 
than CHF 100 million. At CHF 2.3 billion, capital expenditure is expected to be some CHF 100 million 
lower than in 2014, due to the lower euro exchange rate and a slight reduction in investment in 
Fastweb. Capital expenditure in Switzerland will remain unchanged at CHF 1.75 billion. Subject to 
achieving  its  targets,   Swisscom  will  again  propose  a  dividend  of  CHF  22  per  share  for  the  2015 
financial year at the 2016 Annual General Meeting.

60

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

w
e
i
v
e
r

l

a
i
c
n
a
n
i
F

 
 
Results of operations 

Income statement

In CHF million, except where indicated  

Swisscom Switzerland  

Fastweb  

Other operating segments  

Group Headquarters  

Revenue from external customers  

Swisscom Switzerland  

Fastweb  

Other operating segments  

Group Headquarters  

Reconciliation pension cost 1 

Intersegment elimination  

2014   

8,571   

2,043   

1,088   

1   

11,703   

3,576   

625   

361   

(121)  

–   

(28)  

2013   

8,389   

2,013   

1,032   

–   

11,434   

3,547   

620   

303   

(127)  

(17)  

(24)  

Operating income before depreciation and amortisation (EBITDA)  

4,413   

4,302   

Net revenue  

Goods and services purchased  

Personnel expense  

Other operating expense  

Capitalised self-constructed assets and other income  

Operating expenses  

Operating income before depreciation and amortisation (EBITDA)  

Depreciation, amortisation and impairment losses  

Operating income (EBIT)  

Net interest expense  

Other financial result  

Share of results of associates  

Income before income taxes  

Income tax expense  

Net income  

Share of net income attributable to equity holders of  Swisscom Ltd  

Share of net income attributable to non-controlling interests  

Average number of shares outstanding (in millions of shares)  

Earnings per share (in CHF)  

11,703   

11,434   

(2,369)  

(2,751)  

(2,540)  

370   

(7,290)  

4,413   

(2,091)  

2,322   

(218)  

(42)  

26   

2,088   

(382)  

1,706   

1,694   

12   

51.801   

32.70   

(2,338)  

(2,706)  

(2,476)  

388   

(7,132)  

4,302   

(2,044)  

2,258   

(251)  

(8)  

30   

2,029   

(334)  

1,695   

1,685   

10   

51.801   

32.53   

Change 

2.2% 

1.5% 

5.4% 

– 

2.4% 

0.8% 

0.8% 

19.1% 

–4.7% 

– 

16.7% 

2.6% 

2.4% 

1.3% 

1.7% 

2.6% 

–4.6% 

2.2% 

2.6% 

2.3% 

2.8% 

–13.1% 

425.0% 

–13.3% 

2.9% 

14.4% 

0.6% 

0.5% 

20.0% 

– 

0.5% 

1  The operating income of segments consists of pension cost especially employer contributions.
  The difference to the pension cost by IAS 19 will therefore be recognised as a reconciliation item.

Share of operating segments in net revenue  in % 

Share of operating segments in EBITDA  in % 

9%  
Others  

18%  
Fastweb  

5%  
Others  

14%  
Fastweb  

73%  
Swisscom  
Switzerland  

81%  
Swisscom  
Switzerland  

61

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

w
e
i
v
e
r

l

a
i
c
n
a
n
i
F

 
 
  
 
 
 
 
 
  
 
 
 
 
 
  
   
 
Net revenue
Swisscom’s net revenue rose by CHF 269 million or 2.4% to CHF 11,703 million. On a like-for-like 
basis, net revenue increased by 1.9%. At  Swisscom Switzerland, revenue from external customers 
was CHF 182 million or 2.2% higher at CHF 8,571 million, resulting in a like-for-like growth in net 
revenue of 1.4%. Price erosion and reductions in roaming fees totalling CHF 360 million (of which 
roaming fee reductions accounted for CHF 170 million) were outweighed by customer and volume 
growth. Fastweb’s net revenue increased by EUR 46 million or 2.8% to EUR 1,688 million, or by 1.5% 
in Swiss francs. Excluding wholesale revenue from interconnection services (hubbing business), net 
revenue at Fastweb was EUR 63 million or 3.9% higher at EUR 1,660 million. Fastweb’s broadband 
customer base grew year-on-year by 130,000 or 6.7% to 2.07 million. Primarily as a result of corpo-
rate  acquisitions,  revenue  from  external  customers  generated  by  other  operating  segments 
increased by CHF 56 million or 5.4% to CHF 1,088 million. 

Goods and services purchased
Goods and services purchased rose year-on-year by CHF 31 million or 1.3% to CHF 2,369 million. The 
lower expenditure at Fastweb is attributable to the shrinking hubbing business and lower termina-
tion rates. Expenditure at  Swisscom Switzerland rose due to higher costs for subscriber acquisition 
and retention. 

Personnel expense
Personnel expense increased by CHF 45 million or 1.7% year-on-year to CHF 2,751 million, largely as 
a result of corporate acquisitions. Headcount rose year-on-year by 1,017 FTEs or 5.1% to 21,125 FTEs. 
Adjusted for corporate acquisitions, the increase amounts to 1.4%, which is largely attributable to 
measures to strengthen customer service operations and the insourcing of external staff. 

Other operating expense
Other operating expense increased by CHF 64 million or 2.6% year-on-year to CHF 2,540 million. 
The increase is mainly attributable to corporate acquisitions, the purchase of services for call centre 
operations and higher spending on advertising. 

Capitalised costs of self-constructed assets and other income
Capitalised self-constructed assets and other income fell by CHF 18 million or 4.6% year-on-year to 
CHF 370 million, and includes gains on the sale of real estate of CHF 59 million (prior year: CHF 9 mil-
lion).  Capitalised  self-constructed  assets  were  CHF  11  million  or  4.3%  higher  year-on-year  at 
CHF 267 million.

Operating income before depreciation and amortisation (EBITDA) 
Operating income before depreciation and amortisation (EBITDA) rose by CHF 111 million or 2.6% 
to CHF 4,413 million. The figure was positively influenced by higher gains on the sale of real estate, 
lower pension costs and corporate acquisitions. Adjusted EBITDA rose by 0.9% due to the higher 
revenue and as a result of cost management. 

62

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

w
e
i
v
e
r

l

a
i
c
n
a
n
i
F

 
 
Depreciation and amortisation
Depreciation and amortisation rose by CHF 47 million or 2.3% year-on-year to CHF 2,091 million, 
due to higher depreciation and amortisation related to the increase in capital expenditure. Intangi-
ble assets resulting from business combinations were capitalised for purchase price allocation pur-
poses. Depreciation and amortisation includes scheduled amortisation related to intangible assets 
from business combinations (for example, brands and customer relationships) totalling CHF 140 mil-
lion (prior year: CHF 156 million).

Net interest expense and other financial result
Net financial expense in 2014 amounted to CHF 260 million (prior year: CHF 259 million). Net inter-
est expense declined by CHF 33 million to CHF 218 million as a result of lower average interest 
costs. The other financial result declined by CHF 34 million year-on-year, chiefly as a result of nega-
tive effects of CHF 76 million arising from the fair value adjustment of interest rate derivatives. 

Associates
The share of results of associates fell year-on-year by CHF 4 million to CHF 26 million, primarily due 
to the acquisition of majority stakes in LTV Yellow Pages and Cinetrade in the prior year. Dividends 
received, amounting to CHF 30 million (prior year: CHF 43 million), largely concern dividends paid by 
LTV Yellow Pages, Belgacom International Carrier Services and Cinetrade.

Income tax expense 
Income tax expense amounted to CHF 382 million (prior year: CHF 334 million), corresponding to an 
effective income tax rate of 18.3% (prior year: 16.5%). The higher income tax expense is largely a 
result  of  using  and  recognising  tax  loss  carry-forwards  in  the  prior  year  that  had  previously  not 
been  capitalised.  Excluding  non-recurring  items,   Swisscom  anticipates  an  income  tax  rate  of 
around 21% in the long term. Income taxes paid were CHF 108 million higher than a year earlier at 
CHF 386 million.

Net income and earnings per share
Net income rose by 0.6% or CHF 11 million to CHF 1,706 million. The increase in EBITDA was offset in 
part  by  higher  depreciation  and  amortisation  and  higher  income  tax  expense.  Earnings  per  share 
increased by 0.5% from CHF 32.53 to CHF 32.70.

63

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

w
e
i
v
e
r

l

a
i
c
n
a
n
i
F

Excluding non-recurring items, 
revenue increased by 1.9% year-on-year.
Revenue in 2014 totalled 

Excluding non-recurring items, 
EBITDA increased by 0.9% year-on-year.
EBITDA in 2014 totalled 

11.7 billion CHF

4.4 billion CHF

 
 
Segment revenue and results

Reporting is broken down into the segments  Swisscom Switzerland, Fastweb and Other operating 
segments. Group Headquarters is disclosed separately.

Development of revenue from external customers     
Swisscom Switzerland  in CHF million   

Development of revenue generating units (RGU)     
Swisscom Switzerland  in thousand   

8,407 

8,389 

8,571  

  10,000   

   7,500   

   5,000   

   2,500   

0   

11,748 

12,097 

12,373  

  14,000   

  10,500   

   7,000   

   3,500   

0   

Revenue mobile  
single subscriptions  

Revenue fixed-line  
single subscriptions  

Revenue bundle  
subscriptions  

Revenue others  

Total  

2012 

2013 

2014  

2,932  

2,782  

2,776 

2,470  

2,215  

1,967 

1,172  

1,833  

8,407  

1,553  

1,839  

8,389  

1,921 

1,907 

8,571 

Fixed access lines  

2012 

3,013  

Broadband access lines retail   1,727  

Swisscom TV access lines  

791  

Mobile access lines  

6,217  

2013 

2014  

2,879  

1,811  

1,000  

6,407  

2,778 

1,890 

1,165 

6,540 

Total revenue generating  
units (RGU)  

11,748  

12,097  

12,373 

Development of revenue from external customers     
Fastweb  in EUR million   

Development of broadband access lines     
Fastweb  in thousand   

1,694 

1,638 

1,685  

   2,000   

   1,500   

   1,000   

500   

0   

   3,000   

   2,250   

   1,500   

750   

0 

1,942 

2,072  

1,767 

2012 

2013 

2014  

2012 

2013 

2014  

Residential Customers  

Small and Medium-Sized  
Enterprises  

Wholesale hubbing  

Wholesale others  

724  

791  

87  

92  

744  

771  

45  

78  

753 

789 

28 

115 

External revenue  

1,694  

1,638  

1,685 

64

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

w
e
i
v
e
r

l

a
i
c
n
a
n
i
F

 
 
  
  
 
  
  
  
 
  
  
 
  
  
 
  
 
 
 
 
  
  
  
  
 
  
  
 
Swisscom Switzerland

In CHF million, except where indicated  

Net revenue and results  

Residential Customers  

Small and Medium-Sized Enterprises  

Corporate Business  

Wholesale  

Elimination  

Net revenue  

Residential Customers  

Small and Medium-Sized Enterprises  

Corporate Business  

Wholesale  

Network & IT  

Segment result before depreciation and amortisation (EBITDA)  

Margin as % of net revenue  

Depreciation, amortisation and impairment losses  

Segment result  

Capital expenditure and headcount  

2014   

2013   

Change 

5,326   

1,159   

1,788   

929   

(571)  

8,631   

2,951   

856   

900   

381   

(1,512)  

3,576   

41.4   

(1,173)  

2,403   

5,145   

1,151   

1,787   

966   

(600)  

8,449   

2,898   

864   

907   

384   

(1,506)  

3,547   

42.0   

(1,104)  

2,443   

3.5% 

0.7% 

0.1% 

–3.8% 

–4.8% 

2.2% 

1.8% 

–0.9% 

–0.8% 

–0.8% 

0.4% 

0.8% 

6.3% 

–1.6% 

3.6% 

6.6% 

Capital expenditure in property, plant and equipment and other intangible assets  

Full-time equivalent employees at end of year  

1,571   

13,285   

1,516   

12,463   

Swisscom Switzerland’s net revenue grew year-on-year by CHF 182 million or 2.2% to CHF 8,631 mil-
lion, while operating income before depreciation and amortisation (EBITDA) was CHF 29 million or 
0.8% higher at CHF 3,576 million. Adjusted for corporate acquisitions and non-recurring costs for 
restructuring, revenue increased by 1.4% and EBITDA by 0.3%. Price erosion of some CHF 360 mil-
lion (of which CHF 170 million resulted from reductions in roaming fees) was more than offset by 
customer and volume growth. At CHF 1,571 million, capital expenditure was CHF 55 million or 3.6% 
higher  than  in  the  previous  year  due  to  higher  spending  on  network  infrastructure.  Headcount 
increased by 822 FTEs or 6.6% year-on-year to 13,285 FTEs. Adjusted for company acquisitions, the 
increase  amounted  to  336  FTEs,  mainly  as  a  consequence  of  measures  to  strengthen  customer 
service operations and the insourcing of external staff.
The  trend  towards  bundled  offerings  and  new  pricing  models  such  as  flat-rate  tariffs  continues 
unabated. Natel infinity mobile subscriptions, which offer customers unlimited calls and SMS mes-
sages to all Swiss networks as well as unlimited web browsing, remain very popular. The customer 
base grew year-on-year by 0.4 million to around 2.1 million. By the end of 2014, 1.2 million customers 
were subscribing to packages such as the Vivo range of offerings which combine fixed-line access 
with telephony, Internet and TV or also include a mobile line. This corresponds to an increase of 
208,000 customers or 20.8% versus the prior year. Revenue from contracts for bundled offerings 
rose by CHF 368 million or 23.7% to CHF 1,921 million.

65

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

w
e
i
v
e
r

l

a
i
c
n
a
n
i
F

 
 
  
 
 
 
 
 
   
   
 
  
 
 
 
 
 
 
  
 
 
 
 
 
   
   
 
Swisscom Switzerland/net revenue

In CHF million, except where indicated  

2014   

2013   

Change 

Revenue by services  

Revenue mobile single subscriptions  

Revenue fixed-line single subscriptions  

Revenue bundles  

Revenue wholesale  

Other net revenue  

Revenue from external customers  

Operational data at end of period in thousand  

Fixed access lines  

Broadband access lines retail  

Swisscom TV access lines  

Mobile access lines  

Bundles  

Unbundled fixed access lines  

Broadband access lines wholesale  

Revenue generating units (RGU)  

2,776   

1,967   

1,921   

570   

1,337   

8,571   

2,778   

1,890   

1,165   

6,540   

1,209   

180   

262   

2,782   

2,215   

1,553   

588   

1,251   

8,389   

2,879   

1,811   

1,000   

6,407   

1,001   

256   

215   

12,373   

12,097   

–0.2% 

–11.2% 

23.7% 

–3.1% 

6.9% 

2.2% 

–3.5% 

4.4% 

16.5% 

2.1% 

20.8% 

–29.7% 

21.9% 

2.3% 

Revenue  from  external  customers  increased  year-on-year  by  CHF  182  million  or  2.2%  to 
CHF 8,571 million. The decrease of CHF 190 million due to price erosion and the price reductions for 
roaming amounting to CHF 170 million were more than offset by customer and volume growth. 
 Swisscom Switzerland’s revenue also increased thanks to the acquisition of LTV Yellow Pages Ltd in 
September 2014, and to the majority stake in Cinetrade acquired in the prior year. The number of 
revenue generating units (RGU) with end customers grew by 276,000 or 2.3% to 12.4 million. Natel 
infinity mobile subscriptions, which offer customers unlimited phone calls and SMS messages to all 
Swiss networks as well as surfing, continue to grow in popularity. At the end of 2014, 2.1 million 
customers,  or  63%  of  the  customer  base  (excluding  corporate  customers),  were  using  the  Natel 
infinity  offerings.  Figures  from  recent  quarters  show  that  customers  switching  to  Natel  infinity 
continue to generate higher revenues (ARPU). The number of postpaid mobile customers grew by 
146,000, while the number of prepaid customers dropped by 13,000. In 2014,  Swisscom sold a total 
of 1.5 million mobile handsets (–3.6%). The number of smartphone users has further increased, 
with the share of postpaid subscribers rising from 69% to 74% within the space of a year. 
Demand  remains  high  for  bundled  offerings  such  as  the  Vivo  range,  which  combines  fixed-line 
access with telephony, Internet and TV or also includes a mobile line. The number of customers 
using bundled offerings rose year-on year by 208,000 or 20.8% to 1.21 million. Revenue from con-
tracts for bundled offerings rose by CHF 368 million or 23.7% to CHF 1,921 million. The number of 
 Swisscom TV connections increased by 165,000 or 16.5% to 1.17 million, of which 1.06 million sub-
scribed to the basic packages.  Swisscom TV 2.0, which offers additional functions, was launched at 
the beginning of April 2014 and by the end of 2014 had already attracted 306,000 customers, most 
of whom had upgraded from a previous  Swisscom offering to a higher-quality bundled offering. 
2014 saw a decline of the number of fixed lines for voice telephony by 101,000 or 3.5% to 2.78 mil-
lion, due primarily to the number of customers migrating to cable network providers or switching 
from fixed to other forms of connectivity such as mobile. Retail broadband access lines grew year-
on-year by 79,000 or 4.4% to 1.89 million, while the number of unbundled subscriber access lines 
fell by 76,000 or 29.7% to 180,000. The number of wholesale broadband access lines rose by 47,000 
or 21.9% year-on-year to 262,000. 

66

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

w
e
i
v
e
r

l

a
i
c
n
a
n
i
F

 
 
  
 
 
 
 
 
   
   
 
  
 
 
 
 
 
   
   
 
Swisscom Switzerland/operating expenses and segment result

In CHF million, except where indicated  

2014   

2013   

Change 

Segment expenses by nature of cost  

Traffic fees  

Subscriber acquisition and retention costs  

Other direct costs  

Direct costs  

Personnel expense  

Other indirect costs  

Capitalised self-constructed assets and other income  

Indirect costs  

Segment expenses  

Segment result  

Segment result before depreciation and amortisation (EBITDA)  

Margin as % of net revenue  

Depreciation, amortisation and impairment losses  

Segment result  

Capital expenditure and headcount  

(424)  

(520)  

(925)  

(1,869)  

(1,765)  

(1,590)  

169   

(3,186)  

(5,055)  

3,576   

41.4   

(1,173)  

2,403   

(449)  

(463)  

(892)  

(1,804)  

(1,691)  

(1,581)  

174   

(3,098)  

(4,902)  

3,547   

42.0   

(1,104)  

2,443   

Capital expenditure in property, plant and equipment and other intangible assets  

Full-time equivalent employees at end of year  

1,571   

13,285   

1,516   

12,463   

–5.6% 

12.3% 

3.7% 

3.6% 

4.4% 

0.6% 

–2.9% 

2.8% 

3.1% 

0.8% 

6.3% 

–1.6% 

3.6% 

6.6% 

Segment expense rose by CHF 153 million or 3.1% to CHF 5,055 million. At CHF 1,869 million, direct 
costs were CHF 65 million or 3.6% higher year-on-year. The higher subscriber acquisition and reten-
tion costs as  well as additional  costs related to corporate acquisitions  were  partly  offset  by  the 
reduction  in  mobile  termination  rates  and  outbound  roaming  fees.  Indirect  costs  increased  by 
CHF 88 million or 2.8% to CHF 3,186 million. Adjusted for company acquisitions and restructuring 
costs, indirect costs rose by 1.2%. The higher personnel expense as a result of the increase in head-
count  was  partly  offset  by  savings  on  other  operating  costs.  Personnel  expense  increased  by 
CHF 74 million or 4.4% to CHF 1,765 million, adjusted personnel expense was 2.4% higher. Head-
count rose by 822 FTEs or 6.6% to 13,285 FTEs as a result of acquisitions, the insourcing of external 
personnel and an increase in customer service staff. Adjusted for corporate acquisitions, headcount 
was  2.7%  higher  year-on-year.  The  segment  result  before  depreciation  and  amortisation  was 
CHF 29 million or 0.8% higher at CHF 3,576 million, resulting in like-for-like growth in EBITDA of 
0.3%. The profit margin was down 0.6 percentage points at 41.4%. Depreciation and amortisation 
increased year-on-year by CHF 69 million or 6.3% to CHF 1,173 million, largely due to the high level 
of  capital  expenditure.  The  segment  result  ended  the  year  CHF  40  million  or  1.6%  lower  at 
CHF 2,403 million. Capital expenditure rose year-on-year by CHF 55 million or 3.6% to CHF 1,571 mil-
lion due to increased investment in the expansion and upgrading of mobile and fixed network infra-
structure with the latest technologies. 

67

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

w
e
i
v
e
r

l

a
i
c
n
a
n
i
F

Number of infinity subscribers 
at the end of 2014 was

Revenue from bundle contracts
increased year-on-year by 

2.1 million

23.7 %

 
 
  
 
 
 
 
 
   
   
 
  
 
 
 
 
 
   
   
 
 
  
 
 
 
 
 
   
   
 
 
Fastweb

In EUR million, except where indicated  

Residential Customers  

Corporate Business  

Wholesale hubbing  

Wholesale other  

Revenue from external customers  

Intersegment revenue  

Net revenue  

Segment expenses  

Segment result before depreciation and amortisation  

Margin as % of net revenue  

Capital expenditure in property, plant and equipment and other intangible assets  

Full-time equivalent employees at end of year  

Broadband access lines at end of year in thousand  

2014   

753   

789   

28   

115   

1,685   

3   

1,688   

(1,173)  

515   

30.5   

562   

2,391   

2,072   

2013   

744   

771   

45   

78   

1,638   

4   

1,642   

(1,137)  

505   

30.8   

565   

2,363   

1,942   

Change 

1.2% 

2.3% 

–37.8% 

47.4% 

2.9% 

–25.0% 

2.8% 

3.2% 

2.0% 

–0.5% 

1.2% 

6.7% 

Development of revenue    
from external customers  in EUR million  

Development of EBITDA  in EUR million  

1,694 

1,638 

1,685 

   2,000  

   1,500  

   1,000  

500  

0  

   1,000  

750  

500  

250  

0  

500 

505 

515 

68

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

w
e
i
v
e
r

l

a
i
c
n
a
n
i
F

2012 

2013 

2014 

2012 

2013 

2014 

Fastweb’s net revenue grew by EUR 46 million or 2.8% to EUR 1,688 million compared to the previous 
year. Wholesale revenue from low-margin interconnection services (hubbing) dropped as expected. 
Excluding hubbing, Fastweb’s revenue was EUR 63 million or 3.9% higher at EUR 1,660 million. Despite 
difficult  market  conditions,  Fastweb’s  broadband  customer  base  grew  year-on-year  by  130,000  or 
6.7% to 2.07 million. In the residential customer segment, fierce competition drove down average 
revenue per broadband customer by around 6% versus the previous year. This decline was offset by 
customer  growth,  with  revenue  from  residential  customers  rising  by  EUR  9  million  or  1.2%  to 
EUR 753 million. Revenue from business customers increased by EUR 18 million or 2.3% to EUR 789 mil-
lion, while other wholesale business revenue was EUR 37 million or 47.4% higher at EUR 115 million. 
The  segment  result  before  depreciation  and  amortisation  totalled  EUR  515  million.  This  corre-
sponds to a year-on-year rise of EUR 10 million or 2.0%, mainly as a result of higher revenues. The 
profit margin fell year-on-year by 0.3 percentage points to 30.5%.
Headcount at the end of 2014 totalled 2,391 FTEs, representing an increase of 28 FTEs or 1.2% com-
pared to a year earlier. Capital expenditure dropped by EUR 3 million or 0.5% to EUR 562 million due 
to lower spending on the network infrastructure. The ratio of capital expenditure to net revenue 
was 33.3% (prior year: 34.4%).

 
 
 
  
 
 
 
 
 
  
  
  
  
  
  
 
Other operating segments 

In CHF million, except where indicated  

Revenue from external customers  

Intersegment revenue  

Net revenue  

Segment expenses  

Segment result before depreciation and amortisation  

Margin as % of net revenue  

Capital expenditure in property, plant and equipment and other intangible assets  

Full-time equivalent employees at end of year  

2014   

1,088   

801   

1,889   

(1,528)  

361   

19.1   

211   

5,132   

2013   

1,032   

787   

1,819   

(1,516)  

303   

16.7   

195   

4,964   

Change 

5.4% 

1.8% 

3.8% 

0.8% 

19.1% 

8.2% 

3.4% 

Development of revenue    
from external customers  in CHF million  

Development of EBITDA  in CHF million  

   2,000  

   1,500  

   1,000  

500  

0  

936 

1,032 

1,088 

   1,000  

750  

500  

250  

274 

303 

361 

2012 

2013 

2014 

2012 

2013 

2014 

0  

At CHF 1,088 million, revenue from external customers was CHF 56 million or 5.4% higher year-on-
year, largely due to acquisitions.  Swisscom’s takeover of the PubliGroupe was completed in Septem-
ber 2014, following which LTV Yellow Pages Ltd was assigned to the  Swisscom Switzerland seg-
ment,  while  other  interests  were  assigned  to  Other  operating  segments.  In  2013   Swisscom  IT 
Services took over the business platform of Entris Banking and Entris Operations, which is used 
primarily  for  processing  payment  transactions  and  securities  trading  for  banks.  Revenue  from 
external  customers  generated  by   Swisscom  IT  Services  grew  by  CHF  38  million  or  6.2%  to 
CHF  650  million,  largely  as  a  result  of  acquisitions.  Intersegment  revenue  grew  year-on-year  by 
CHF 14 million or 1.8% to CHF 801 million, chiefly due to the higher volume of construction services 
performed for  Swisscom Switzerland.
Segment expense rose by CHF 12 million or 0.8% to CHF 1,528 million. The increase is a result of 
higher costs related to acquisitions and revenue growth and was partially offset by higher gains on 
the sale of real estate, which in 2014 rose by CHF 50 million year-on-year. The segment result before 
depreciation and amortisation rose accordingly by CHF 58 million or 19.1% to CHF 361 million. At 
5,132 FTEs, headcount at the end of 2014 was 168 FTEs or 3.4% higher than the previous year, due 
primarily to acquisitions. Capital expenditure rose by CHF 16 million or 8.2% to CHF 211 million as a 
result of the higher volume of investment by  Swisscom IT Services in IT infrastructure.

Group Headquarters and reconciliation of pension cost

The segment result before depreciation and amortisation improved by CHF 6 million or 4.7% to 
CHF –121 million, largely on account of the lower cost of restructuring measures compared to the 
prior year. At 317 FTEs, headcount was on a par with the prior year. 
No expenses are disclosed as a pension cost reconciliation item (prior year: CHF 17 million).

69

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

w
e
i
v
e
r

l

a
i
c
n
a
n
i
F

 
 
 
  
 
 
 
 
 
  
  
  
  
  
  
 
Quarterly review 2013 and 2014

In CHF million, except where indicated  

Income statement  

Net revenue  

1.   

4.   
quarter    quarter    quarter    quarter   

2.   

3.   

4.   
2013    quarter    quarter    quarter    quarter   

1.   

2.   

3.   

2014 

2,734    2,862    2,867    2,971    11,434    2,821    2,879    2,929    3,074    11,703 

Goods and services purchased  

Personnel expense  

Other operating expenses  

Capitalised costs and other income  

(552)  

(671)  

(557)  

77   

(604)  

(691)  

(599)  

103   

(561)  

(638)  

(596)  

(621)  

(2,338)  

(706)  

(2,706)  

(724)  

(2,476)  

74   

134   

388   

(552)  

(692)  

(597)  

81   

(558)  

(684)  

(599)  

83   

(583)  

(655)  

(620)  

119   

(676)  

(2,369) 

(720)  

(2,751) 

(724)  

(2,540) 

87   

370 

Operating income (EBITDA)  

1,031    1,071    1,146    1,054    4,302    1,061    1,121    1,190    1,041    4,413 

Depreciation and amortisation  

Operating income (EBIT)  

Net interest expense  

Other financial result  

Result of associates  

Income before income taxes  

Income tax expense  

Net income  

Share attributable to equity holders  
of  Swisscom Ltd  

Share attributable to  
non-controlling interests  

(491)  

540   

(63)  

(2)  

6   

481   

(91)  

390   

(501)  

(509)  

(543)  

(2,044)  

570   

(63)  

5   

6   

518   

(89)  

429   

637   

511    2,258   

(59)  

(14)  

6   

570   

(116)  

454   

(66)  

(251)  

3   

12   

(8)  

30   

460    2,029   

(38)  

(334)  

422    1,695   

(510)  

551   

(61)  

(23)  

3   

470   

(97)  

373   

(512)  

609   

(53)  

(11)  

10   

555   

(122)  

433   

(511)  

679   

(51)  

25   

8   

661   

(118)  

543   

(558)  

(2,091) 

483    2,322 

(53)  

(33)  

5   

(218) 

(42) 

26 

402    2,088 

(45)  

(382) 

357    1,706 

388   

427   

450   

420    1,685   

369   

430   

540   

355    1,694 

2   

2   

4   

2   

10   

4   

3   

3   

2   

12 

Earnings per share (in CHF)  

7.49   

8.24   

8.69   

8.11    32.53   

7.12   

8.30    10.43   

6.85    32.70 

Net revenue  

Swisscom Switzerland  

2,041    2,109    2,122    2,177    8,449    2,089    2,114    2,167    2,261    8,631 

Fastweb  

Other operating segments  

Group Headquarters  

487   

412   

–   

509   

454   

1   

494   

460   

–   

528    2,018   

493    1,819   

–   

1   

483   

450   

–   

499   

476   

1   

513   

474    

–   

552    2,047 

489    1,889 

1   

2 

Intersegment elimination  

(206)  

(211)  

(209)  

(227)  

(853)  

(201)  

(211)  

(225)  

(229)  

(866) 

Total net revenue  

2,734    2,862    2,867    2,971    11,434    2,821    2,879    2,929    3,074    11,703 

Segment result before depreciation and amortisation  

Swisscom Switzerland  

Fastweb  

Other operating segments  

Group Headquarters  

Reconciliation pension cost  

Intersegment elimination  

877   

119   

73   

(29)  

(5)  

(4)  

888   

139   

86   

(30)  

(7)  

(5)  

948   

155   

78   

(27)  

(4)  

(4)  

834    3,547   

207   

66   

(41)  

(1)  

(11)  

620   

303   

(127)  

(17)  

(24)  

894   

132   

68   

(25)  

(2)  

(6)  

902   

155   

98   

(31)  

2   

(5)  

941   

163   

126   

(27)  

(4)  

(9)  

839    3,576 

175   

69   

(38)  

4   

(8)  

625 

361 

(121) 

– 

(28) 

Total segment result (EBITDA)  

1,031    1,071    1,146    1,054    4,302    1,061    1,121    1,190    1,041    4,413 

Capital expenditure in property, plant and equipment and other intangible assets  

Swisscom Switzerland  

Fastweb  

Other operating segments  

Intersegment elimination  

Total capital expenditure  

284   

155   

38   

(3)  

354   

160   

38   

(5)  

361   

168   

56   

(6)  

517    1,516   

212   

63   

4   

695   

195   

(10)  

299   

173   

52   

(5)  

378   

173   

54   

(7)  

422   

148   

49   

(9)  

472    1,571 

188   

56   

(7)  

682 

211 

(28) 

474   

547   

579   

796    2,396   

519   

598   

610   

709    2,436 

Full-time equivalent employees at end of year        

Swisscom Switzerland  

12,018    12,344    12,513    12,463    12,463    12,522    12,622    13,215    13,285    13,285 

Fastweb  

2,389    2,379    2,370    2,363    2,363    2,362    2,373    2,378    2,391    2,391 

Other operating segments  

4,505    4,802    4,991    4,964    4,964    4,883    4,917    5,164    5,132    5,132 

Group Headquarters  

Total headcount  

335   

334   

320   

318   

318   

314   

316   

318   

317   

317 

19,247    19,859    20,194    20,108    20,108    20,081    20,228    21,075    21,125    21,125 

Operating free cash flow  

245   

615   

528   

590    1,978   

334   

496   

640   

390    1,860 

Net debt  

7,931    8,622    8,263    7,812    7,812   

7,676    8,502    8,398    8,120    8,120 

70

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

w
e
i
v
e
r

l

a
i
c
n
a
n
i
F

 
 
  
   
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
   
   
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
     
    
  
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
     
    
  
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
     
    
  
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
    
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In CHF million, except where indicated  

Swisscom Switzerland  
Net revenue and results  

Residential Customers  

Small and Medium-Sized Enterprises  

Corporate Business  

Revenue mobile single subscriptions  

Residential Customers  

Small and Medium-Sized Enterprises  

Corporate Business  

Revenue fixed-line single subscriptions  

Residential Customers  

Small and Medium-Sized Enterprises  

Revenue bundles  

Total revenue single subscriptions  
and bundles  

Solution business  

Hardware sales  

Wholesale  

Revenue other  

1.   

4.   
quarter    quarter    quarter    quarter   

2.   

3.   

4.   
2013    quarter    quarter    quarter    quarter   

1.   

2.   

3.   

2014 

428   

104   

141   

673   

304   

124   

146   

574   

309   

40   

349   

442   

109   

145   

696   

289   

121   

146   

556   

330   

46   

376   

469   

109   

142   

720   

284   

119   

143   

546   

352   

52   

404   

444    1,783   

107   

142   

429   

570   

693    2,782   

280    1,157   

117   

142   

481   

577   

539    2,215   

369    1,360   

55   

193   

424    1,553   

435   

103   

135   

673   

257   

115   

143   

515   

381   

58   

439   

448   

107   

141   

696   

245   

111   

141   

497   

408   

62   

470   

465   

104   

142   

711   

233   

109   

139   

481   

430   

66   

496   

447    1,795 

105   

144   

419 

562 

696    2,776 

226   

107   

141   

961 

442 

564 

474    1,967 

449    1,668 

67   

253 

516    1,921 

1,596    1,628    1,670    1,656    6,550    1,627    1,663    1,688    1,686    6,664 

84   

128   

149   

68   

87   

143   

146   

90   

90   

143   

148   

56   

99   

181   

145   

82   

360   

595   

588   

296   

85   

153   

145   

65   

92   

153   

139   

53   

88   

172   

144   

59   

103   

208   

142   

106   

368 

686 

570 

283 

Total revenue from external customers   2,025    2,094    2,107    2,163    8,389    2,075    2,100    2,151    2,245    8,571 

Residential Customers  

1,190    1,247    1,254    1,294    4,985    1,234    1,258    1,299    1,377    5,168 

Small and Medium-Sized Enterprises  

Corporate Business  

Wholesale  

274   

412   

149   

282   

419   

146   

286   

419   

148   

286    1,128   

438    1,688   

145   

588   

282   

414   

145   

286   

417   

139   

284   

424   

144   

287    1,139 

439    1,694 

142   

570 

Revenue from external customers  

2,025    2,094    2,107    2,163    8,389    2,075    2,100    2,151    2,245    8,571 

Segment result before depreciation and amortisation  

Residential Customers  

Small and Medium-Sized Enterprises  

Corporate Business  

Wholesale  

Network & IT  

Intersegment elimination  

Total segment result (EBITDA)  

Margin as % of net revenue  

710   

213   

220   

96   

731   

216   

226   

96   

759   

222   

231   

97   

698    2,898   

213   

230   

95   

864   

907   

384   

730   

215   

217   

95   

742   

220   

223   

92   

762   

215   

227   

98   

717    2,951 

206   

233   

96   

856 

900 

381 

(362)  

(380)  

(363)  

(401)  

(1,506)  

(364)  

(374)  

(361)  

(413)  

(1,512) 

–   

877   

43.0   

(1)  

888   

42.1   

2   

948   

44.7   

(1)  

–   

834    3,547   

38.3   

42.0   

1   

894   

42.8   

(1)  

902   

42.7   

–   

941   

43.4   

–   

– 

839    3,576 

37.1    

41.4 

Fastweb, in EUR million  

Residential Customers  

Corporate Business  

Wholesale hubbing  

Wholesale other  

Revenue from external customers  

Segment result (EBITDA)  

Margin as % of net revenue  

186   

178   

14   

19   

397   

97   

24.4   

186   

193   

11   

21   

411   

113   

27.4    

186   

188   

9   

19   

402   

126   

31.3   

186   

212   

11   

19   

744   

771   

45   

78   

428    1,638   

169   

39.4   

505   

30.8   

188   

177   

7   

23   

395   

108   

27.3   

188   

188   

7   

26   

409   

128   

187   

202   

7   

28   

424   

134   

31.3   

31.6   

190   

222   

7   

38   

753 

789 

28 

115 

457    1,685 

145   

31.7   

515 

30.5 

Capital expenditure  

126   

130   

137   

172   

565   

142   

142   

122   

156   

562 

Broadband access lines in thousand  

1,861    1,887    1,911    1,942    1,942    1,984    1,994    2,016    2,072    2,072 

71

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

w
e
i
v
e
r

l

a
i
c
n
a
n
i
F

 
 
 
  
   
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
   
   
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
     
    
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
     
    
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In thousand, except where indicated  

Swisscom Switzerland  
Operational data  

Access lines  

Single subscriptions  

Bundles  

Fixed access lines  

Single subscriptions  

Bundles  

1.   

4.   
quarter    quarter    quarter    quarter   

2.   

3.   

4.   
2013    quarter    quarter    quarter    quarter   

1.   

2.   

3.   

2014 

2,272    2,207    2,142    2,073    2,073    2,007    1,948    1,902    1,840    1,840 

698   

729   

763   

806   

806   

849   

882   

909   

938   

938 

2,970    2,936    2,905    2,879    2,879    2,856    2,830    2,811    2,778    2,778 

909   

842   

878   

889   

843   

810   

810   

773   

745   

718   

681   

681 

938    1,001    1,001    1,060    1,110    1,154    1,209    1,209 

Broadband access lines retail  

1,751    1,767    1,781    1,811    1,811    1,833    1,855    1,872    1,890    1,890 

Single subscriptions  

Bundles  

Swisscom TV access lines  

291   

569   

860   

289   

613   

902   

281   

662   

276   

724   

276   

724   

271   

781   

259   

832   

246   

879   

218   

947   

218 

947 

943    1,000    1,000    1,052    1,091    1,125    1,165    1,165 

Prepaid single subscriptions  

2,196    2,180    2,173    2,176    2,176    2,173    2,165    2,165    2,163    2,163 

Postpaid single subscriptions  

3,741    3,763    3,783    3,812    3,812    3,812    3,828    3,850    3,872    3,872 

Mobile access lines single subscriptions   5,937    5,943    5,956    5,988    5,988    5,985    5,993    6,015    6,035    6,035 

Bundles  

Mobile access lines  

333   

364   

390   

419   

419   

444   

467   

484   

505   

505 

6,270    6,307    6,346    6,407    6,407    6,429    6,460    6,499    6,540    6,540 

Revenue generating units (RGU)  

11,851    11,912    11,975    12,097    12,097    12,170    12,236    12,307    12,373    12,373 

Broadband access lines wholesale  

Unbundled fixed access lines  

196   

290   

201   

280   

208   

268   

215   

256   

215   

256   

221   

241   

224   

228   

241   

204   

262   

180   

262 

180 

Bundles  

2play bundles  

3play bundles  

4play bundles  

nplay bundles  

Total bundles  

Data traffic in million  

257   

428   

157   

–   

264   

451   

174   

–   

270   

479   

189   

–   

279   

517   

205   

–   

279   

517   

205   

–   

287   

555   

218   

–   

294   

584   

231   

1   

302   

609   

242   

1   

304   

646   

255   

4   

304 

646 

255 

4 

842   

889   

938    1,001    1,001    1,060    1,110    1,154    1,209    1,209 

Fixed-line traffic in minutes  

1,918    1,889    1,728    1,830   

7,365    1,716    1,482    1,498    1,535    6,231 

Mobile traffic in minutes  

1,728    1,817    1,770    1,831    7,146     1,894    2,026    2,065    2,133    8,118 

Data SMS mobile  

628   

607   

598   

552    2,385   

509   

510   

517   

483    2,019 

Swisscom Group  
Information by geographical regions  

Net revenue in Switzerland  

2,235    2,337    2,358    2,428    9,358    2,323    2,361    2,401    2,501    9,586 

Net revenue in other countries  

499   

525   

509   

543    2,076   

498   

518   

528   

573    2,117 

Total net revenue  

2,734    2,862    2,867    2,971    11,434    2,821    2,879    2,929    3,074    11,703 

EBITDA Switzerland  

EBITDA in other countries  

Total EBITDA  

910   

121   

933   

138   

993   

153   

849    3,685   

205   

617   

924   

137   

966    1,028   

870    3,788 

155   

162   

171   

625 

1,031    1,071    1,146    1,054    4,302    1,061    1,121    1,190    1,041    4,413 

Capital expenditure in Switzerland  

Capital expenditure in other countries  

Total capital expenditure  

319   

155   

474   

387   

160   

547   

409   

170   

579   

571    1,686   

225   

710   

796    2,396   

345   

174   

519   

424   

174   

598   

463   

147   

610   

519    1,751 

190   

685 

709    2,436 

Full-time equivalent employees  
in Switzerland  

Full-time equivalent employees  
in other countries  

16,483    17,099    17,449     17,362    17,362    17,395    17,545    18,220    18,272    18,272 

2,764    2,760   

2,745    2,746    2,746    2,686    2,683    2,855    2,853    2,853 

Total headcount  

19,247    19,859    20,194    20,108    20,108    20,081    20,228    21,075    21,125    21,125 

72

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

w
e
i
v
e
r

l

a
i
c
n
a
n
i
F

 
 
  
   
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
   
   
 
     
     
     
     
    
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
     
    
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
     
    
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
     
    
     
     
     
     
    
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
   
   
 
Cash flows

In CHF million  

Operating income before depreciation and amortisation (EBITDA)  

Capital expenditure in property, plant and equipment and other intangible assets  

Change in net working capital and other cash flows from operating activities  

Operating free cash flow  

Net interest paid  

Income taxes paid  

Free cash flow  

Net cash outflow from acquisition of PubliGroupe 1 

Other cash flows from investing activities, net  

Issuance and repayment of financial liabilities, net  

Dividends paid to equity holders of  Swisscom Ltd  

Other cash flows  

(Net decrease) Net increase in cash and cash equivalents  

2014   

4,413   

(2,436)  

(117)  

1,860   

(235)  

(386)  

1,239   

(385)  

147   

(265)  

(1,140)  

(19)  

(423)  

2013   

4,302   

(2,396)  

72   

1,978   

(243)  

(278)  

1,457   

–   

(152)  

37   

(1,140)  

(18)  

184   

Change 

111 

(40) 

(189) 

(118) 

8 

(108) 

(218) 

(385) 

299 

(302) 

– 

(1) 

(607) 

1  Acquisition cost of CHF 474 million less remaining minority interests of CHF 8 million, acquired cash and cash equivalents of CHF 16 million
  and proceeds of CHF 65 million from sale of securities and media participations.

Free cash flow  in CHF million                 

4,413 

–2,436 

88 

–22 

–167 

–16 

1,860 

–235 

–386 

1,239 

EBITDA 

Capital 
expenditure 

Proceeds  
from sale  
of assets  

Change in  
defined  
benefit  
obligations  

Change in  
net working  
capital  

Dividends  
to non-  
controlling  
interests  

Operating  
free cash  
flow  

Net interest  
paid  

Taxes  
paid  

Free 
cash flow 

Free cash flow dropped by CHF 218 million or 15.0% to CHF 1,239 million as a result of the lower 
operating  free  cash  flow  and  higher  income  tax  payments,  which  increased  by  CHF  108  million 
year-on-year to CHF 386 million.
The reduction of CHF 118 million or 6.0% in operating free cash flow to CHF 1,860 million is chiefly 
a result of the increase in net working capital, which could not be offset by the improvement in 
EBITDA and higher income from the sale of property, plant and equipment. After deducting pay-
ments already received, proceeds from the sale of real estate in 2014 amounted to CHF 85 million 
(prior year: 25 million). Net working capital grew by CHF 167 million compared to the end of 2013 
(prior year: reduction of CHF 78 million), chiefly due to lower trade payables. Capital expenditure 
was CHF 40 million or 1.7% higher at CHF 2,436 million, mainly as a result of the expansion of net-
work infrastructure in Switzerland. 
In September 2014,  Swisscom acquired PubliGroupe Ltd for a purchase price of CHF 474 million. 
Less the acquired cash and cash equivalents, the deferred payment of the purchase price for out-
standing shares and the sale of securities and media interests, the net outflow for this transaction 
amounted  to  CHF  385  million.  Total  dividends  paid  by   Swisscom  to  its  shareholders  in  2014 
remained unchanged from the prior year at CHF 1,140 million. 

73

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

w
e
i
v
e
r

l

a
i
c
n
a
n
i
F

 
 
  
   
          
          
          
          
          
 
 
 
  
  
 
 
 
  
  
  
  
  
 
 
Net asset position 

Balance sheet 

In CHF million  

Assets  

Cash and cash equivalents and current financial assets  

Trade and other receivables  

Property, plant and equipment  

Goodwill  

Other intangible assets  

Associates and non-current financial assets  

Income tax assets  

Other current and non-current assets  

Total assets  

Liabilities and equity  

Financial liabilities  

Trade and other payables  

Defined benefit obligations  

Provisions  

Income tax liabilities  

Other current and non-current liabilities  

Total liabilities  

Share of equity attributable to equity holders of  Swisscom Ltd  

Share of equity attributable to non-controlling interests  

Total equity  

Total liabilities and equity  

Equity ratio at end of year  

31.12.2014   

31.12.2013   

Change 

342   

2,586   

9,720   

4,987   

1,921   

404   

434   

538   

883   

2,516   

9,156   

4,809   

2,053   

346   

301   

432   

20,932   

20,496   

8,604   

1,876   

2,441   

932   

529   

1,093   

15,475   

5,454   

3   

5,457   

20,932   

26.1%   

8,823   

1,870   

1,293   

799   

640   

1,069   

14,494   

5,973   

29   

6,002   

20,496   

29.3%   

–61.3% 

2.8% 

6.2% 

3.7% 

–6.4% 

16.8% 

44.2% 

24.5% 

2.1% 

–2.5% 

0.3% 

88.8% 

16.6% 

–17.3% 

2.2% 

6.8% 

–8.7% 

–89.7% 

–9.1% 

2.1% 

74

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

w
e
i
v
e
r

l

a
i
c
n
a
n
i
F

Total assets rose by CHF 0.4 billion or 2.1% to CHF 20.9 billion, mainly due to the higher investment 
activity and acquisitions of subsidiaries. 

In CHF million  

Property, plant and equipment  

Goodwill  

Other intangible assets  

Receivables  

Liabilities  

Other net operating assets  

Cash and cash equivalents and financial assets  

Financial liabilities  

Defined benefit obligations  

Income tax assets and liabilities, net  

Investments in associates  

Other assets, net  

Equity  

31.12.2012   

31.12.2013   

31.12.2014   

Change 

8,549   

4,662   

2,121   

3,081   

(3,763)  

14,650   

712   

(8,783)  

(2,108)  

(85)  

268   

63   

4,717   

9,156   

4,809   

2,053   

2,948   

(3,738)  

15,228   

883   

(8,823)  

(1,293)  

(339)  

153   

193   

6,002   

9,720   

4,987   

1,921   

3,124   

(3,901)  

15,851   

342   

(8,604)  

(2,441)  

(95)  

171   

233   

5,457   

564 

178 

(132) 

176 

(163) 

623 

(541) 

219 

(1,148) 

244 

18 

40 

(545) 

 
 
  
 
 
 
 
 
   
   
 
  
 
 
  
 
 
 
 
 
   
   
 
 
Fastweb

As at 31 December 2014, the book value of Fastweb in  Swisscom’s consolidated financial state-
ments amounted to EUR 2.8 billion (CHF 3.4 billion; CHF/EUR end-of-period exchange rate of 1.202). 
This includes goodwill with a net carrying amount of EUR 0.5 billion. In 2013 and 2014  Swisscom 
raised financing totalling EUR 1.3 billion, which was intended as an instrument for hedging Fast-
web’s net assets. Fastweb’s cumulative currency translation losses of CHF 1.6 billion (after tax) as 
at 31 December 2014 are recognised in equity in  Swisscom’s consolidated financial statements.

Goodwill

The net carrying amount of goodwill is CHF 4,987 million, the bulk of which relates to  Swisscom 
Switzerland (CHF 4,223 million). This goodwill arose primarily in 2007 in connection with the repur-
chase of the 25% stake in  Swisscom Mobile Ltd sold to Vodafone in 2001. Following the repurchase, 
the mobile, fixed-network and solutions businesses were organisationally combined and merged 
to create the new company  Swisscom (Switzerland) Ltd. The valuation risk of this goodwill item is 
extremely low. The net carrying amount of Fastweb’s goodwill is EUR 492 million (CHF 592 million). 
Goodwill in respect of Other operating segments amounts to CHF 172 million.

Post-employment benefits

Defined benefit obligations presented in the consolidated financial statements are measured in 
accordance with International Financial Reporting Standards (IFRS). Net obligations recognised in 
the balance sheet amounted to CHF 2,441 million, corresponding to an increase of CHF 1,148 mil-
lion compared to the prior year. This is largely due to a lower discount rate, which was only partly 
offset  by  plan  asset  performance.  In  accordance  with  Swiss  accounting  standards  (Swiss  GAAP 
ARR), the surplus amounts to CHF 1.0 billion corresponding to a coverage ratio of 111%. The main 
reasons for the differences in accordance with IFRS of CHF 3.4 billion are the application of differing 
actuarial  assumptions  with  regard  to  the  discount  rate  (CHF  2.7  billion)  and  life  expectancy 
(CHF 0.4 billion), and a different actuarial measurement method (CHF 0.3 billion). IFRS measure-
ment takes into account future salary, contribution and pension increases and early retirements. By 
contrast, the equal distribution of risk prescribed by law and in the regulations in the event of a 
funding deficit is not taken into account.

Equity 

Equity declined by CHF 545 million or 9.1% to CHF 5,457 million, bringing the ratio of consolidated 
equity to total assets down from 29.3% to 26.1%. The dividend payments of CHF 1,140 million to 
the equity holders of  Swisscom Ltd and net losses of CHF 938 million recognised directly in equity 
were not offset by the CHF 1,706 million in net income. Net losses recognised directly in equity 
include non-cash actuarial losses from pension plans totalling CHF 1,161 million as well as unreal-
ised losses of CHF 46 million resulting from currency translation of foreign Group companies. The 
CHF/EUR exchange rate fell from 1.228 at the end of 2013 to 1.202 at the end of 2014. At 31 Decem-
ber 2014, cumulative currency translation losses recognised in equity amounted to CHF 1,590 mil-
lion (after tax). 
Distributable reserves are calculated on the basis of equity reported in the separate financial state-
ments  of   Swisscom  Ltd  in  accordance  with  statutory  accounting  provisions,  rather  than  on  the 
basis of equity as disclosed in the consolidated balance sheet prepared in accordance with Interna-
tional  Financial  Reporting  Standards  (IFRS).  At  31  December  2014,  the  equity  of   Swisscom  Ltd 
amounted to CHF 5,575 million. The difference between this amount and equity disclosed in the 
consolidated balance sheet is essentially due to earnings retained by subsidiaries as well as differ-
ent accounting and valuation methods. Under Swiss company law, share capital and that part of 
the general reserves representing 20% of the share capital may not be distributed. At 31 December 
2014,  Swisscom Ltd had distributable reserves of CHF 5,513 million.

75

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

w
e
i
v
e
r

l

a
i
c
n
a
n
i
F

 
 
Net debt

Net debt comprises financial liabilities less cash and cash equivalents, current financial assets and 
non-current, fixed-interest-bearing deposits.  Swisscom’s goal is to achieve a maximum net debt/
EBITDA ratio of 2.1. This value may be exceeded temporarily. Financial leeway exists if the target is 
not reached.

In CHF million, except where indicated  

Net debt  

Ratio total liabilities/total assets  

Ratio net debt/equity  

Ratio net debt/EBITDA  

Development of net debt  in CHF million           

31.12.2012   

31.12.2013   

31.12.2014 

8,071   

76.2%   

1.7   

1.8   

7,812   

70.7%   

1.3   

1.8   

8,120 

73.9% 

1.5 

1.8 

7,812 

–1,860 

1,140 

218 

386 

424 

8,120 

Net debt 
31.12.2013 

Operating 
free cash flow 

Dividends  

Net interest  
expense  

Taxes paid  

Other  
effects  

Net debt 
31.12.2014 

The ratio of net debt to EBITDA remained unchanged year-on-year at 1.8. In recent years,  Swisscom 
has taken advantage of favourable capital market conditions with a view to optimising the interest 
and maturity structure of the Group’s financial obligations. The share of the Group’s variable-rate 
financial liabilities amounts to 29%.

76

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

w
e
i
v
e
r

l

a
i
c
n
a
n
i
F

Maturity profile of financial liabilities

Swisscom aims for a broadly diversified debt portfolio. This involves paying particular attention to 
balancing  maturities  and  a  diversification  of  financing  instruments  and  markets.  The  following 
table  shows  the  maturity  profile  of  interest-bearing  financial  liabilities  at  nominal  value  as  at 
31 December 2014:

In CHF million  

Bank loans  

Debenture bonds  

Private placements  

Finance lease liabilities  

Other financial liabilities  

Total  

Due within    Due within    Due within    Due within   
1 year    1 to 2 years    3 to 5 years    6 to 10 years   

Due after   
10 years   

998   

500   

–   

14   

2   

300   

130   

361   

–   

2,025   

2,202   

350   

14   

–   

600   

24   

1   

–   

30   

2   

96   

360   

–   

479   

–   

Total 

1,885 

5,087 

950 

561 

5 

1,514   

664   

2,780   

2,595   

935   

8,488 

 
 
  
 
       
       
       
       
       
  
  
 
Capital expenditure 

See report
pages 45–47

Swisscom remains committed to maintaining the high quality and availability of its network infra-
structures. In Switzerland this involves making targeted investments in ultra-fast broadband net-
work expansion, migrating to an all-IP-based infrastructure, and ensuring a state-of-the-art mobile 
network. 
In  Italy,  Fastweb  operates  a  network  comprising  a  proprietary  fibre-optic  network  and  a  cop-
per-based broadband access infrastructure. Fastweb is also systematically expanding this network 
infrastructure. 

In CHF million, except where indicated  

Fixed access & Infrastructure  

Mobile access  

Expansion of the fibre-optic network  

Customer driven  

Projects and others 1 

Mobile frequencies  

Swisscom Switzerland  

Fastweb  

Other operating segments  

Group Headquarters and elimination  

Total capital expenditure  

Thereof Switzerland  

Thereof foreign country  

Total capital expenditure as % of net revenue  

2012   

425   

226   

317   

162   

362   

360   

2013   

410   

271   

292   

159   

384   

–   

2014   

406   

235   

440   

186   

304   

–   

1,852   

1,516   

1,571   

531   

167   

(21)  

2,529   

1,994   

535   

22.2   

695   

195   

(10)  

2,396   2 

1,686   

710   

21.0   

682   

211   

(28)  

2,436   2 

1,751   

685   

20.8   

Change 

–1.0% 

–13.3% 

50.7% 

17.0% 

–20.8% 

– 

3.6% 

–1.9% 

8.2% 

180.0% 

1.7% 

3.9% 

–3.5% 

1  Including All IP migration.
2  Excluding capital expenditure of CHF 24 million (2013: CHF 49 million; 2012: CHF 32 million) in real estate projects, for which
  sales contracts were concluded and the purchasers made payments in the same amount.

Capital  expenditure  incurred  by   Swisscom  rose  year-on-year  by  CHF  40  million  or  1.7%  to 
CHF 2,436 million, corresponding to 20.8% of net revenue (prior year: 21.0%).  Swisscom Switzerland 
accounted for 64% of 2014 capital expenditure, while Fastweb accounted for 28% and other oper-
ating segments 8%.
Capital expenditure incurred by  Swisscom Switzerland rose year-on-year by CHF 55 million or 3.6% 
to CHF 1,571 million, corresponding to 18.2% of net revenue (prior year: 17.9%). The increase is due 
to the expansion and upgrading of mobile and fixed network infrastructure with the latest tech-
nologies. By the end of 2014,  Swisscom had connected more than 1.4 million homes and offices 
with  ultra-fast  broadband  –  from  fibre-to-the-home  (FTTH)  to  the  latest  fibre-optic  technology 
such  as  fibre-to-the-street  (FTTS),  fibre-to-the-building  (FTTB)  and  vectoring  technology  –  and 
extended 4G/LTE coverage to 97% of the Swiss population.
By  contrast,  Fastweb  reduced  its  capital  expenditure  year-on-year  by  CHF  13  million  or  1.9%  to 
CHF 682 million. This corresponds to a reduction of EUR 3 million or 0.5% to EUR 562 million in local 
currency terms and is mainly due to lower investment in the network infrastructure resulting in a 
ratio  of  capital  expenditure  to  revenue  of  33.3%  (prior  year:  34.4%).  Around  33%  of  total  capital 
expenditure is directly related to customer growth.
At CHF 211 million, capital expenditure incurred by other operating segments was CHF 16 million 
or  8.2%  higher  year-on-year,  largely  as  a  result  of  higher  investment  in  the  IT  infrastructure  of 
 Swisscom IT Services.

77

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

w
e
i
v
e
r

l

a
i
c
n
a
n
i
F

 
 
 
Statement of added value

Operating added value is equivalent to net revenue less goods and services purchased, other operating 
expenses,  and  depreciation  and  amortisation.  Personnel  expense  is  treated  as  use  of  added  value 
rather than as an intermediate input.  Swisscom generates the bulk of its added value in Switzerland, 
with activities abroad accounting for 4% of the Group’s added value from operations in the year under 
review (prior year: 5%).

In CHF million  

Added value  

Net revenue  

Capitalised self-constructed assets and other income  

Goods and services purchased  

Other operating expenses 1 

Depreciation 2 

Intermediate inputs  

Operating added value  

Other non-operating result 3 

Total added value  

Allocation of added value  

Employees 4 

Public sector 5 

Shareholders (dividends)  

External investors (net interest expense)  

Company (retained earnings) 6 

Total added value  

Switzerland   

Abroad   

Total    Switzerland   

Abroad   

2014   

2013 

Total 

9,586   

(290)  

1,789   

1,783   

1,322   

4,604   

4,982   

2,520   

390   

2,117   

11,703   

9,358   

2,076   

11,434 

(80)  

580   

738   

646   

1,884   

233   

(229)  

1,712   

1,736   

1,281   

4,500   

4,858   

(370)  

2,369   

2,521   

1,968   

6,488   

5,215   

(139)  

5,076   

253   

2,773   

2,460   

322   

8   

398   

1,156   

218   

531   

5,076   

(159)  

626   

723   

607   

1,797   

279   

266   

(3)  

(388) 

2,338 

2,459 

1,888 

6,297 

5,137 

(83) 

5,054 

2,726 

319 

1,154 

251 

604 

5,054 

1  Other operating expense: excluding taxes on capital and other taxes not based on income.
2  Depreciation and amortisation: excluding depreciation and amortisation of acquisition-related assets such as brands or customer relations.
3  Other non-operating result: financial result excluding net interest expense, share of profits of investments in associates, and depreciation and 

amortisation of acquisition-related intangible assets.

4  Employees: employer contributions are reported as pension cost, rather than as expenses according to IFRS.
5  Public sector: current income taxes, taxes on capital and other taxes not based on income.
6  Company: including changes in deferred income taxes and defined benefit obligations.

Operating added value amounted to CHF 5,076 million in 2014, an increase of 0.4% compared with 
the previous year. As in the prior year, some 95% of operating added value was generated in Swit-
zerland. Added value from international operations declined by CHF 46 million to CHF 233 million 
on account of higher depreciation and amortisation costs. 
Although  operating  added  value  in  Switzerland  was  virtually  unchanged  year-on-year  at 
CHF 4,982 million, added value from operations per FTE was 1.4% lower at CHF 283,000 (prior year: 
CHF 287,000).

Swisscom development of added    
value per employee in Switzerland  in CHF thousand  

Allocation of added value  in %  

400  

300  

200  

100  

0  

296 

287 

283 

2012 

2013 

2014 

10% 
Company 

8%   
Public sector   

23%   
Shareholders   

4%   
External investors 

55%   
Employees   

78

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

w
e
i
v
e
r

l

a
i
c
n
a
n
i
F

 
 
  
  
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
   
   
   
   
   
   
   
   
  
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
  
   
   
 
  
  
  
  
  
 
Energy efficiency and CO2 emissions

In % except where indicated  

Energy consumption (in GWh)  

Increase of the efficiency of energy to 1 January 2010  

Direct CO2-emissions (in tons)  
Reduction of direct CO2-emissions to 1 January 2010  

2014   

497   

26.4   

21,380   

17.0   

2013   

498   

21.1   

23,835   

3.9   

Change 

–0.2% 

–10.3% 

Swisscom is striving to boost energy efficiency and rely more on renewable energies in order to 
minimise the environmental impact of its business activities. In Switzerland  Swisscom is aiming, by 
the end of 2015, to increase its energy efficiency by 25% from the levels of 1 January 2010 and then 
by  a  further  35%  between  1  January  2016  and  2020.  The  increase  will  be  achieved  primarily  by 
measures in the network infrastructure area.  Swisscom is also aiming for a 12% reduction in direct 
CO2 emissions in Switzerland by the end of 2015. This reduction is to be achieved primarily through 
measures related to employee mobility and the infrastructure. 
In 2014 total energy consumption in Switzerland fell by 1 GWh or 0.2% to 497 GWh, while energy 
efficiency  increased  versus  1  January  2010  to  26.4%  (prior  year:  21.1%).  This  improvement  was 
achieved by efficiency enhancements in computer centres and the Mistral energy saving project 
(the use of fresh air to cool telephone exchanges). In 2014, direct CO2 emissions in Switzerland fell 
by 2,455 tonnes or 10.3% to 21,380 tonnes, chiefly due to reduced consumption of heating oil. This 
results in a reduction of 17% in direct CO2 emissions versus 1 January 2010.

79

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

w
e
i
v
e
r

l

a
i
c
n
a
n
i
F

Outlook for net revenue 
Expectation for 2015 of more than

Outlook for EBITDA 
Expectation for 2015 of around

11.4 billion CHF

4.2 billion CHF

 
 
 
 
Financial outlook

2014   
reported   
CHF/EUR 1.212   
in CHF mio.   

Effect   
revaluation CHF   
in CHF bn.   

2014   
pro-forma   
CHF/EUR 1.00   
in CHF mio.   

Net revenue  

11,703   

(0.4)  

11,331   

2015   
Change   
Swisscom   
without   
Fastweb   
in CHF bn.   

0.1   

2015   
Change   
Fastweb   
in CHF bn.   

2015 
outlook 
(CHF/EUR 1.00) 
in CHF bn. 

0   

> 11.4 

Operating income before  
depreciation and amortisation  
(EBITDA)  

Capital expenditure  

4,413   

2,436   

(0.1)  

(0.1)  

4,315   

2,313   

(0.1)  

0   

> 0   

< 0   

~ 4.2 

2.3 

The financial outlook for 2015 is influenced to a substantial degree by the CHF/EUR exchange rate. 
The Swiss National Bank’s decision to abandon the euro currency peg in January 2015 has increased 
the volatility of the exchange rate. The forecast of the future currency development and the effects 
on the economy is subject to uncertainty. The following outlook is predicated on a parity CHF/EUR 
exchange rate of 1.00 for 2015, corresponding to an exchange rate reduction in the euro of 17% 
versus 2014 (average 2014 EUR exchange rate: CHF 1.21). It does not take account of the possible 
negative implications of the currency situation for the economy.
On the basis of the assumed parity with the euro,  Swisscom expects for 2015 net revenue of more 
than CHF 11.4 billion, EBITDA of around CHF 4.2 billion and capital expenditure of CHF 2.3 billion. 
Calculated at the same exchange rate as 2014, net revenue is expected to end 2015 CHF 100 million 
higher as compared to 2014. Excluding Fastweb,  Swisscom expects net revenue to grow by CHF 100 
million. In local currency terms (euro), Fastweb’s net revenue for 2015 is expected to be on a par 
with  the  prior  year,  which  corresponds,  however,  to  a  decline  of  almost  CHF  400  million  in  the 
reporting currency.
EBITDA is expected to end 2015 at around CHF 4.2 billion, or some CHF 200 million below the 2014 
figure. CHF 100 million of this decline is attributable to the appreciation of the Swiss franc, and the 
other CHF 100 million is due to the following effects: The change in network infrastructure and 
services to Internet protocol (All IP) will result in higher costs in 2015. In addition, gains from the 
sale of real estate will be lower and, due to lower interest rates, pension costs in accordance with 
IFRS will be higher. These effects cannot be offset by additional contributions to results from recent 
acquisitions and the related synergies.
In local currency terms, Fastweb’s EBITDA is expected to be higher, primarily as a result of lower 
usage fees for regulated services from other network operators. Regulated prices are expected to 
drop further and the volume of services purchased will decline due to customers migrating to their 
own ultra-fast broadband network.  
Swisscom expects capital expenditure for 2015 to be CHF 2.3 billion. In Switzerland capital expend-
iture will remain the same as last year at CHF 1.75 billion due to further expansion of the ultra-fast 
broadband  network  and  investments  in  the  IT  platform  for  banking.  At  Fastweb  the  volume  of 
capital  expenditure  reached  its  peak  in  2014,  and  in  local  currency  terms  will  decline  slightly  in 
2015, corresponding to a currency-related reduction of CHF 100 million. 
If all targets are met,  Swisscom will again propose to the Annual General Meeting of Shareholders 
an unchanged ordinary dividend of CHF 22 per share for the 2015 financial year.

80

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

w
e
i
v
e
r

l

a
i
c
n
a
n
i
F

 
 
  
   
   
   
   
 
  
   
   
   
   
 
  
   
  
  
  
   
   
   
   
   
 
   
   
   
   
   
 
Capital market

Swisscom’s shares are listed on the SIX Swiss Exchange. The credit- 
worthiness of  Swisscom is regularly assessed by international rating 
agencies.

Swisscom share

Swisscom’s market capitalisation as at 31 December 2014 amounted to CHF 27.1 billion (previous 
year: 24.4 billion). The number of shares outstanding remained the same at 51.8 million. Par value 
per registered share is CHF 1. Each share entitles the holder to one vote. Voting rights can only be 
exercised if the shareholder is entered in the share register of  Swisscom Ltd with voting rights. The 
Board of Directors may refuse to enter a shareholder with voting rights if such voting rights exceed 
5% of the company’s share capital. 

Ownership structure

Confederation  

Natural person  

Institution  

Total  

Number of   
Shareholders   

Number of   
Shares   

1   

26,394,000   

62,359   

4,260,624   

2,699   

21,147,319   

31.12.2014   

Share   
in %   

51.0%   

8.2%   

40.8%   

Number of   
Shareholders   

Number of   
Shares   

1   

26,535,500   

63,531   

4,453,496   

2,614   

20,812,947   

31.12.2013 

Share 
in % 

51.2% 

8.6% 

40.2% 

65,059   

51,801,943   

100.0%   

66,146   

51,801,943   

100.0% 

The majority shareholder as at 31 December 2014 was the Swiss Confederation, with 51.0% of the 
voting rights and capital. The Confederation is obligated by current law to hold the majority of the 
capital and voting rights. As at 31 December 2014, around 95% of the registered shareholders were 
from Switzerland.

Stock exchanges

Swisscom  shares  are  listed  on  the  SIX  Swiss  Exchange  under  the  symbol  SCMN  (Securities 
No.  874251).  In  the  United  States  they  are  traded  in  the  form  of  American  Depositary  Receipts 
(ADR) at a ratio of 1:10 (Over The Counter, Level 1) under the symbol SCMWY (Pink Sheet No. 69769). 

81

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

t
e
k
r
a
m

l

a
t
i
p
a
C

 
 
  
  
  
Share performance 

Share performance 2014  in CHF 

600 

475 

350 

225 

100 

.

3
1
2
1
1
3

.

.

4
1
1
0
1
3

.

.

4
1
2
0
8
2

.

.

4
1
3
0
1
3

.

.

4
1
4
0
0
3

.

.

4
1
5
0
1
3

.

.

4
1
6
0
0
3

.

.

4
1
7
0
1
3

.

.

4
1
8
0
1
3

.

.

4
1
9
0
0
3

.

.

4
1
0
1
1
3

.

.

4
1
1
1
0
3

.

.

4
1
2
1
1
3

.

Swisscom 

SMI (indexed)  

Stoxx Europe 600 Telcos (in CHF, indexed) 

See
www.swisscom.ch/ 
shareprice

The Swiss Market Index (SMI) gained 9.5% compared with the previous year. The  Swisscom share 
price increased by 11.0% to CHF 522.50, performing better than the European Stoxx Europe 600 
Telecommunications Index (5.6% in CHF; 7.5% in EUR). Average daily trading volume fell by 5.8% to 
97,881 units. Total trading volume of  Swisscom shares in 2014 amounted to CHF 12.9 billion. 

Shareholder return

On 14 April 2014  Swisscom paid out an ordinary dividend of CHF 22 per share. Based on the closing 
price at the end of 2013, this equates to a return of 4.7%. Taking into account the rise in share price, 
 Swisscom achieved a total shareholder return (TSR) of 15.7% in 2014. The TSR for the SMI was 12.0% 
and for the Stoxx Europe 600 Telecommunications Index 10.6% in CHF and 12.7% in EUR. 

82

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

t
e
k
r
a
m

l

a
t
i
p
a
C

Swisscom share performance indicators

Par value per share at end of year  

2010   

1.00   

2011   

1.00   

2012   

1.00   

2013   

1.00   

2014 

1.00 

CHF   

Number of issued shares at end of period  

in thousand   

51,802   

51,802   

51,802   

51,802   

51,802 

Market capitalisation at end of year  

in CHF million   

21,296   

18,436   

20,400   

24,394   

27,067 

Closing price at end of period  

Closing price highest  

Closing price lowest  

Earnings per share  

Ordinary dividend per share  

Ratio payout/earnings per share  

Equity per share at end of year  

CHF   

CHF   

CHF   

CHF   

CHF   

%   

411.10   

355.90   

393.80   

470.90   

522.50 

420.80   

433.50   

400.00   

474.00   

358.00   

323.10   

334.40   

390.20   

35.00   

21.00   

13.19   

22.00   

60.00   

166.79   

34.90   

22.00   

63.04   

32.53   

22.00   

67.63   

587.50 

467.50 

32.70 

22.00   1

67.27 

CHF   

102.89   

82.47   

79.77   

115.30   

105.29 

1  In accordance with the proposal of the Board of Directors to the Annual General Meeting. 

 
 
 
  
   
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
  
  
  
Analysts’ recommendations

Investment specialists analyse  Swisscom’s business performance, results and market situation on 
an  ongoing  basis.  Their  findings  and  recommendations  offer  valuable  indicators  for  investors. 
29 analysts regularly publish studies on  Swisscom. At the end of 2014, 31% of the analysts recom-
mended a buy rating for the  Swisscom share, 48% a hold rating and 21% a sell rating. The average 
price target at 31 December 2014, according to the analysts’ estimates, was CHF 559 per share.

Payout policy

Swisscom  seeks  to  achieve  a  steady  dividend  payout  per  share.  Subject  to  meeting  its  financial 
targets,  Swisscom plans to pay a dividend per share at least on a par with the previous year.
At the forthcoming Annual General Meeting on 8 April 2015, the Board of Directors will propose an 
ordinary dividend of CHF 22 per share (prior year: CHF 22 per share). This is equivalent to a total 
dividend payout of CHF 1,140 million.
Since going public in 1998  Swisscom has distributed a total of CHF 27.3 billion to its shareholders: 
CHF 15.3 billion in dividend payments, CHF 1.6 billion in capital reductions and CHF 10.4 billion in 
share buybacks.  Swisscom has paid out a total of CHF 301 per share since the initial public offering. 
Together with the overall increase in share price of CHF 182.50 per share, this amounts to an aver-
age annual total return of 5.6%.

Indebtedness

Level of indebtedness

Swisscom  pursues  a  finance  policy  which  limits  the  net  debt  /  EBITDA  ratio  to  a  maximum  of 
around 2.1. Net debt comprises financial liabilities less cash and cash equivalents, current financial 
assets and non-current, fixed-interest-bearing deposits. 
As at 31 December 2014, net debt amounted to CHF 8.1 billion (prior year: CHF 7.8 billion), corre-
sponding versus the prior year to an unchanged net debt / EBITDA ratio of 1.8.

83

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

t
e
k
r
a
m

l

a
t
i
p
a
C

Dividend per share
in the 2014 financial year 

Total shareholder return
in the 2014 financial year 

22 CHF

15.7 %

 
 
 
Credit ratings and financing

With an A (stable) and A2 (stable) respectively,  Swisscom enjoys good ratings with the Standard & 
Poor’s  and  Moody’s  rating  agencies.  To  avoid  structural  downgrading,   Swisscom  endeavours  to 
raise financing at the level of  Swisscom Ltd.  Swisscom aims to have a broadly diversified debt port-
folio.  This  involves  paying  particular  attention  to  balancing  maturities  and  a  diversification  of 
financing instruments, markets and currencies.  Swisscom’s solid financial standing enabled unre-
stricted access to money and capital markets also in 2014. 
As at 31 December 2014,  Swisscom’s financial liabilities amounted to CHF 8.6 billion. Around 80% 
of financial liabilities have a term to maturity of more than one year. As at 31 December 2014, finan-
cial liabilities with a term of one year or less amounted to CHF 1.6 billion. 2014 average interest 
expense on all financial liabilities were 2.5%, and average term to maturity four years. A large share 
of the financial liabilities will fall due for repayment if a shareholder other than the Swiss Confeder-
ation can exercise control over  Swisscom. 

Listed debenture bonds

Swisscom has issued debenture bonds which are listed on the SIX Swiss Exchange (SIX) or the Irish 
stock exchange (ISE).

Bonds listed on the Six Swiss Exchange

In CHF million  

Par value  

600  

500  

1,425  

500  

500  

200  

160  

In EUR million  

Par value  

500  

500  

84

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

t
e
k
r
a
m

l

a
t
i
p
a
C

Coupon   

Payment   

Expiring   

Security number 

3.75%   

4.00%   

3.25%   

2.63%   

1.75%   

1.50%   

1.50%   

19.07.2007   
22.10.2007   1 

19.07.2007   

17.09.2008   

17.09.2015   

3,225,473 

4,515,633 

14.09.2009   

14.09.2018   

10,469,162 

31.08.2010   

31.08.2022   

11,469,537 

10.07.2012   

10.07.2024   

188,335,365 

14.07.2014   

14.07.2026   

24,777,613 

30.09.2014   

28.09.2029   

2,514,750 

Coupon   

Payment   

Expiring   

ISIN–no.   1

2.00%   

1.88%   

30.09.2013   1 

30.09.2020    XS0972165848 

08.04.2014   

08.09.2021    XS1051076922 

1  Reopening. 

Bonds listed on the Irish Stock Exchange (ISE)

1  The bonds have been issued through Lunar Funding V, an independent Irish repackaging-vehicle, 
  and are secured by loan notes granted from Lunar V to  Swisscom. 

 
 
   
   
   
 
  
   
   
 
 
   
   
   
 
 
Risks

Swisscom’s risk management is aimed at safeguarding the company’s  
enterprise value. 

Risk management system

Swisscom’s  enterprise  risk  management  (ERM)  applies  Group-wide  and  takes  both  internal  and 
external events into account.  Swisscom complies with the established COSO II and ISO 31000 risk 
management standards and thus has a risk management system in place that meets the require-
ments of its own corporate governance policy as well as those of Swiss law. 

Objectives

Swisscom’s  risk  management  is  aimed  at  safeguarding  the  company’s  enterprise  value.  This  is 
assured by having in place a recognised and appropriate Group-wide risk management system as 
well  as  comprehensive,  meaningful,  level-appropriate  reporting,  suitable  documentation  and  a 
risk-aware corporate culture. Risks are events or situations which, should they occur, could poten-
tially jeopardise the company’s ability to achieve its objectives.

Organisation

The Board of Directors delegates responsibility for implementing the risk management system to 
the CEO  Swisscom Ltd. A central Risk Management unit reports to the CFO  Swisscom Ltd, coordi-
nates all organisational units charged with risk management and oversees these insofar as this is 
required for reporting purposes. This ensures comprehensive, Group-wide coordinated risk man-
agement and reporting. As part of their remit, employees entrusted with risk management tasks 
have an unrestricted right to information and are authorised to access and view all relevant docu-
ments and records.
Swisscom employs special instruments in individual risk areas. In financial risk management, for 
example, quantitative tools (sensitivity analyses) are used to assess interest rate and currency risks. 
Specialised central organisational units monitor the legal compliance risks and financial reporting 
risks (internal control system, ICS). 

Process

The main risks to which  Swisscom is exposed are identified in a comprehensive risk analysis. Each 
risk is assigned a risk owner. To enable the early identification, assessment and management of 
risks and their inclusion in strategic planning, the central Risk Management unit works closely with 
the Controlling and Strategy departments and other relevant departments. Risk management cov-
ers risks in the areas of strategy (including market risks), operations (including finance risks), com-
pliance and financial reporting. The risks are assessed according to their probability of occurrence 
and their qualitative and quantitative effects in the event of occurrence, and are managed on the 
basis of a risk strategy. The risks are evaluated in terms of their impact on key performance indica-
tors reported by  Swisscom. The risk profile is reviewed and updated on a quarterly basis. The Board 
of Directors’ Audit Committee and the  Swisscom Group Executive Board are informed about signif-
icant risks, their potential effects and the status of measures on a quarterly basis, and the Board of 
Directors on an annual basis. The effectiveness of the risk strategies and measures taken is assessed 
quarterly. Information on the internal control system, compliance management and internal audit-
ing is provided in the Corporate Governance Report, Section 3.8, Controlling instruments of the 
Board of Directors vis-à-vis the Group Executive Board.

See report
page 105

s
k
s
i
R

85

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

 
General statement on the risk situation

Risks are driven by changes in technology, the regulatory environment, markets, competition and 
customer behaviour. The importance of established telecoms services is continuing to decline, and 
the associated loss of revenue from traditional core business has to be compensated by promoting 
customer and volume growth and offering new services. Over the long term the trend in the ICT 
market will necessitate fundamental changes in the approach to risks related to human capital, 
technology and the business model. Pending regulatory decisions pose a latent risk which could 
impact  Swisscom’s financial development, as illustrated by the following selected key risk factors. 
The main risk factors in the supply chain are reported separately in the Sustainability Report.

Risk factors

Telecommunications market

Changes within the telecoms market, structural adjustments and competition from service provid-
ers who do not maintain their own telecoms infrastructure (e.g. OTTs) are exerting transformation 
pressure on the business. It remains to be seen which technologies and services will emerge the 
winners. There is a risk that revenue from classical telecoms business will not be secured sustaina-
bly during the transformation process. Current trends are increasingly necessitating the integration 
of a growing number of technologies and devices in order to win new customers and deliver multi-
media services. The integration and operation of new infrastructures entails risks in terms of inter-
faces to existing infrastructure. The occurrence of such risks could delay implementation of the 
strategy or have a detrimental effect on customer satisfaction.  Swisscom has initiated measures in 
various areas to manage these risks.

Politics and regulation

Telecommunications and antitrust legislation entail risks which could have a negative impact on 
the company’s financial position and results of operations. The main risks concern the possibility of 
stricter  price  regulations  on  mobile  communications  (mobile  termination)  which  would  further 
reduce  Swisscom’s income and restrict the company’s room for manoeuvre; or sanctions by the 
Competition Commission, which could reduce  Swisscom’s operating results and damage the com-
pany’s good reputation. The forthcoming revision of the Telecommunications Act also heightens 
regulatory risk. Finally, excessively high demands imposed on universal service provision by political 
groups, for instance supporters of the “Public Service” initiative, threaten to fundamentally under-
mine the current competitive system.

Increased bandwidth in the access network

Customer demand for broadband access is growing rapidly, as is the popularity of mobile devices and 
IP-based services (smartphones, IP TV, OTTs, etc.).  Swisscom faces tough competition from cable compa-
nies and other network operators as it strives to meet current and future customer needs and defend its 
own market shares. The necessary network expansion calls for major investments. To mitigate financial 
risks and ensure optimum network coverage, expansion is determined by population density and cus-
tomer demand. Substantial risks would arise if  Swisscom were forced to spend more on network expan-
sion than planned, or if projected long-term earnings were to fall.  Swisscom aims to minimise such risks 
by adapting broadband expansion of the access network to changing framework conditions.

Human capital 

Constant changes in framework conditions and markets necessitate a change in corporate culture. 
The key challenges in this context lie in maintaining employee motivation and high staff loyalty 

s
k
s
i
R

86

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

 
despite cost pressure, while managing growth and efficiency, increasing employees’ ability to adapt 
their skills and ensuring that  Swisscom remains an attractive employer. 

Economic climate, market consolidation in Italy, regulation and recoverability  
of Fastweb’s assets

A potential consolidation of the Italian market could have significant ramifications for  Swisscom’s 
subsidiary  Fastweb.  In  addition,  Italy’s  economic  development  and  competitive  dynamics  carry 
risks which could have a detrimental impact on Fastweb’s strategy and jeopardise projected reve-
nue growth. The impairment test performed in 2014 confirmed the recoverable value of Fastweb’s 
assets. The recoverability of Fastweb’s net assets recognised in the consolidated financial state-
ments is contingent above all on achieving the financial targets set out in the business plan (reve-
nue growth, improvement in EBITDA margin and reduction in capital expenditure ratio). If future 
growth  is  lower  than  projected,  there  is  a  risk  that  this  will  result  in  a  further  impairment  loss. 
Major uncertainty also surrounds the future interest rate trend and the country risk premium. An 
increase in interest rates or the country risk premium could lead to an impairment loss. Fastweb’s 
business operations are also influenced by the European and Italian telecommunications legisla-
tion. Regulatory risks can jeopardise the achievement of targets and reduce the enterprise value. 

Business interruption

Usage of  Swisscom’s services is heavily dependent on technical infrastructure such as communica-
tions networks and IT platforms. Any major disruption to business operations poses a high financial 
risk as well as a substantial reputation risk. Force majeure, human error, hardware or software fail-
ure, criminal acts by third parties (for example, computer viruses or hacking) and the ever-growing 
complexity  and  interdependence  of  modern  technologies  can  cause  damage  or  interruption  to 
operations. Built-in redundancy, contingency plans, deputising arrangements, alternative locations, 
careful selection of suppliers and other measures are designed to ensure that  Swisscom can deliver 
the level of service that customers expect at all times.

Information technologies

Swisscom is in the midst of a transformation from line-switched TDM technology to IP technology. 
This transformation should enable  Swisscom to roll out new products more flexibly and efficiently 
than  before.  The  experience  acquired  with  IP  technology  to  date  has  been  positive.   Swisscom’s 
complex IT architecture entails risks during both the implementation and operating phases. These 
risks have the potential to delay the rollout of new services, increase costs and impact competitive-
ness. The transformation is being monitored by the Group Executive Board.

Environment and health

Electromagnetic radiation (for example from mobile antennas or mobile handsets) has repeatedly 
been claimed to be potentially harmful to the environment and to health. Under the terms of the 
Ordinance  on  Non-Ionising  Radiation  (ONIR),  Switzerland  has  adopted  a  so-called  precautionary 
principle and introduced limits for base stations that are ten times higher than those imposed by 
the  EU.  The  public’s  wary  attitude  to  mobile  antenna  sites  in  particular  is  impeding   Swisscom’s 
network  expansion.  There  is  a  future  risk  that  regulations  governing  electromagnetic  emissions 
and legal requirements for the construction of mobile base stations may be further tightened. This 
would result in additional costs for network expansion and operation. Even without stricter legis-
lation,  public  concerns  about  the  effects  of  electromagnetic  radiation  on  the  environment  and 
health could further hamper the construction of wireless networks in the future and drive up costs.
Climate change poses risks for  Swisscom in the form of increased levels of precipitation as well as 
higher average or extreme temperatures. These trends could impact the operability of  Swisscom’s 
telecoms  infrastructure,  particularly  in  view  of  the  potential  risk  to  base  stations  and  local 
exchanges. The analysis of the risks posed by climate change is based on the official report of the 
Federal Office for the Environment (FOEN) on climate change, published in October 2011.

s
k
s
i
R

87

y
r
a
t
n
e
m
m
o
C
t
n
e
m
e
g
a
n
a
M

See
www.cdproject.net/en-us

 
“We have set up an independent  
mobile network in the laboratory, 
which we use for development,  
testing and making optimisations 
with the aim of providing our  
customers with the best network  
well into the future.”

Christian Rüger 
ICT system engineer 
IT, Network & Innovation

Corporate Governance and 
Remuneration Report

Taking advantage  
of new  
opportunities  
to generate 
sustainable growth.

 +15.7 %

total shareholder return on 
Swisscom shares in 2014.   
Return up 5.1 percentage points  
on the telecom index (+10.6%).

Topics

Corporate Governance

Remuneration Report

92  Principles 
93  1  Group structure and shareholders
95  2  Capital structure
97  3  Board of Directors

107  4  Group Executive Board
111  5  Remuneration, shareholdings and loans
111  6  Shareholders’ participation rights
113  7  Change of control and defensive measures 
113  8  Auditor
114  9  Information policy

115  1  Principles 
116  2  Decision-making powers 
118  3  Remuneration paid to the Board of Directors 
121  4  Remuneration paid to the Group Executive Board 
126  5  Other remuneration 
127  Report of the Statutory Auditor

 +15.7 %

Corporate Governance

Corporate governance is a fundamental component of  Swisscom’s 
corporate policy.  Swisscom is committed to practising effective 
and transparent corporate governance as part of its aim to 
deliver long-term value. In particular,  Swisscom complies with the 
recommendations of the Swiss Code of Best Practice for Corporate 
Governance 2014 issued by economiesuisse and meets the 
requirements of the Ordinance Against Excessive Compensation in 
Listed Stock Companies.

Principles 

In performing their activities, the Board of Directors and Group Executive Board of  Swisscom are 
guided by the objective of long-term and sustainable corporate governance. They incorporate in 
their decisions the legitimate interests of  Swisscom shareholders, customers, employees and other 
interest groups. To this end, the Board of Directors practices effective and transparent corporate 
governance,  which  is  characterised  by  clearly  assigned  responsibilities  and  based  on  recognised 
standards. In particular,  Swisscom complies with
>  the recommendations of the Swiss Code of Best Practice for Corporate Governance 2014 issued 

by economiesuisse, the umbrella organisation representing Swiss business.

>  the  Corporate  Governance  Directive  issued  by  the  SIX  Swiss  Exchange  of  1  September  2014, 

which also forms the basis of this report.

>  the requirements of the Ordinance Against Excessive Compensation in Listed Stock Companies 

(OaEC) of 20 November 2013, which entered into force on 1 January 2014. 

>  legal requirements pursuant to the Swiss Code of Obligations.

The  exchange  of  insights  and  information  with  investors,  proxy  advisors  and  other  stakeholder 
groups by the respective specialist divisions allows the Board of Directors to identify new standards 
at an early stage and to adjust its corporate governance activities to new requirements.  Swisscom’s 
principles and rules on corporate governance are set out primarily in the company’s Articles of Incor-
poration, Organisational Rules and the Rules of Procedure of the Board of Directors’ committees. Of 
particular importance is the Code of Conduct approved by the Board of Directors. It contains a dec-
laration by  Swisscom of its commitment to absolute integrity as well as compliance with the law 
and all other external and internal rules and regulations.  Swisscom expects its employees to take 
responsibility for their actions, show consideration for people, society and the environment, com-
ply with applicable rules, demonstrate integrity and report any violations of the Code of Conduct. 
The latest version of these documents as well as revised or superseded versions can be viewed 
online on the  Swisscom website under “Basic principles”. 

e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

92

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

See
www.swisscom.ch/ 
basicprinciples

 
 
 
 
 
1   Group structure and shareholders

1.1   Group structure 

1.1.1 Group operating structure
Swisscom Ltd is the holding company responsible for overall management of the  Swisscom Group. 
It comprises the five Group divisions Group Business Steering, Group Strategy & Board Services, 
Group Communications & Responsibility, Group Human Resources and Group Security. Day-to-day 
business  management  is  delegated  by  the  Board  of  Directors  to  the  CEO  of   Swisscom  Ltd,  who 
together with the heads of the Group divisions Group Business Steering (CFO) and Group Human 
Resources (CPO) as well as the heads of all business divisions (Residential Customers, Small and 
Medium-Sized Enterprises, Enterprise Customers and IT, Network & Innovation) forms the Group 
Executive Board. Strategic and financial management of the Group companies is assured through 
the assignment of powers and responsibilities by the Board of Directors of  Swisscom Ltd. The Group 
companies are divided into three categories: strategic, important and other.   Swisscom (Switzer-
land) Ltd and the Italian subsidiary Fastweb S.p.A. are classified as strategic Group companies. The 
operations of  Swisscom (Switzerland) Ltd are managed by the Group Executive Board. The Board 
of Directors of  Swisscom (Switzerland) Ltd comprises the CEO of  Swisscom Ltd as Chairman, the 
CFO of  Swisscom Ltd and a further member of the Group Executive Board. Seats on the Board of 
Directors of the “strategic” company Fastweb S.p.A. are held by the CEO of  Swisscom Ltd as Chair-
man together with the CFO of  Swisscom Ltd and other representatives of  Swisscom. The Board 
of Directors of Fastweb S.p.A. is supplemented by an external member. In the “important” Group 
companies, the responsibilities of the Chairman of the Board of Directors are fulfilled by the CEO 
of  Swisscom Ltd, the CEO of a “strategic” Group company, the head of a Group or business division 
or another person appointed by the CEO. Other representatives of  Swisscom are also members of 
the Board of Directors. 
The Group structure is shown in the Management Commentary in the section on Group structure 
and organisation. A list of Group companies, including company name, registered office, percent-
age of shares held and share capital, is given in Note 41 to the consolidated financial statements.
As of 1 January 2014, the activities of  Swisscom IT Services Ltd were integrated into the operations 
of  Swisscom (Switzerland) Ltd. The reporting, which is based on the management structure, was not 
adjusted,  however.  It  is,  as  in  2013,  divided  into  the  segments  “Residential  Customers”,  “Small  and 
Medium-Sized Enterprises”, “Corporate Business”, “Wholesale” and “Network & IT”, which are grouped 
together as “Swisscom Switzerland”, as well as “Fastweb”, “Other Operating Segments” and “Group 
Headquarters”.  “Other  Operating  Segments”  mainly  comprises   Swisscom  IT  Services  and  Group 
Related Businesses, while “Group Headquarters” primarily covers the Group divisions and the employ-
ment company Worklink AG. 

Changes as of 2015
The absorption merger of  Swisscom IT Services Ltd with  Swisscom (Switzerland) Ltd will take place 
at the beginning of 2015 and mark the legal completion of the integration. From 2015, segment 
reporting  will  be  adjusted  to  the  management  structure  and   Swisscom  IT  Services  –  as  well  as 
 Swisscom Real Estate Ltd – will then be reported in the “Swisscom Switzerland” segment. 

See report
page 24

See report
pages 200–201

e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

93

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
1.1.2 Listed companies
The  Swisscom Group comprises the following listed companies:

Swisscom Ltd
Swisscom Ltd, a company governed by Swiss law and headquartered in Ittigen (canton of Berne, Swit-
zerland), is listed in the Main Standard of the SIX Swiss Exchange (Securities No. 874251; ISIN Code: 
CH0008742519; Ticker Symbol: SCMN). Trading in the United States is conducted over-the-counter 
(OTC) as a level 1programme (Symbol: SCMWY; ISIN No.: CH008742519; CUSIP for ADR: 871013108). 
At 31 December 2014,  Swisscom Ltd had a stock market capitalisation of CHF 27,067 million. 

PubliGroupe Ltd
Swisscom Ltd acquired  PubliGroupe Ltd in 2014 within the framework of  a  public  takeover. The 
takeover price was CHF 474 million. PubliGroupe Ltd, a company governed by Swiss law and head-
quartered  in  Lausanne  (Switzerland),  is  listed  in  the  Main  Standard  of  the  SIX  Swiss  Exchange 
 (Securities No.: 462630; ISIN Code: CH0004626302; Ticker Symbol: PUBN). At 31 December 2014, 
PubliGroupe Ltd had a stock market capitalisation of CHF 493 million.  Swisscom Ltd currently holds 
98%  of  the  shares  in  PubliGroupe  Ltd.  On  18  September  2014,  PubliGroupe  Ltd  requested  the 
 cancellation of the untendered shares (squeeze-out). On 1 October 2014, it submitted an applica-
tion for the delisting of the registered shares to the SIX Exchange Regulation. SIX Swiss Exchange 
approved the application on 22 October 2014. The delisting is scheduled to take place in the first 
quarter of 2015.

1.2  Disclosure notifications of significant shareholders

Pursuant to Article 20 of the Federal Act on Stock Exchanges and Securities Trading, there is a duty to 
disclose shareholdings where a person or group subject to the disclosure obligation reaches, exceeds 
or falls below 3, 5, 10, 15, 20, 25, 331/3, 50 or 662/3 per cent of the voting rights of  Swisscom Ltd. 
In the year under review, no participations subject to the disclosure obligation were reported to 
 Swisscom Ltd. No disclosure notifications were therefore published on the disclosure and publication 
platform of the Disclosure Office of SIX Swiss Exchange. Information on significant shareholders can 
be found in Note 8 to the financial statements of  Swisscom Ltd.

See report
page 207

1.3   Cross-shareholdings

No cross-shareholdings exist between  Swisscom Ltd and other public limited companies.

e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

94

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
 
2  Capital structure

2.1  Capital

At 31 December 2014, the share capital of  Swisscom Ltd amounted to CHF 51,801,943, divided into 
registered shares with a nominal value of CHF 1 per share. The shares are fully paid up. 

2.2  Authorised and conditional capital

There is no authorised or conditional share capital.

2.3   Changes in capital

The share capital was unchanged in the years 2012 to 2014. During this period, changes in share-
holders’ equity of  Swisscom Ltd in the individual financial statements drawn up under Swiss com-
mercial law were as follows:

In CHF million  

Balance at 1 January 2012  

Net income  

Dividends paid  

Balance at 31 December 2012  

Net income  

Dividends paid  

Balance at 31 December 2013  

Net income  

Dividends paid  

Balance at 31 December 2014  

Share capital   

Capital surplus   
reserves   

Retained   
earnings   

52   

–   

–   

52   

–   

–   

52   

–   

–   

52   

21   

–   

–   

21   

–   

–   

21   

–   

–   

21   

4,462   

1,749   

(1,140)  

5,071   

239   

(1,140)  

4,170   

2,472   

(1,140)  

5,502   

Total 
equity 

4,535 

1,749 

(1,140) 

5,144 

239 

(1,140) 

4,243 

2,472 

(1,140) 

5,575 

The Annual General Meetings held on 4 April 2012, 4 April 2013 and 7 April 2014 approved an ordi-
nary dividend of CHF 22 per share respectively.

2.4   Shares and participation certificates

Each registered share of  Swisscom Ltd has a par value of CHF 1. Each share entitles the holder to 
one vote. Shareholders may only exercise their voting right, however, if they have been entered 
with voting rights in the share register of  Swisscom Ltd. All registered shares with the exception 
of treasury shares held by  Swisscom are eligible for a dividend. There are no preferential rights. For 
further details, see section 6 “Shareholders’ participation rights”.
Registered shares of  Swisscom Ltd are not issued in certificate form, but are held as book-entry 
securities in the depositary holdings of SIX SIS AG, up to a maximum limit determined by the Swiss 
Confederation. Shareholders may at any time request confirmation of the registered shares they 
hold. However, they have no right to request the printing and delivery of certificates for their shares 
(registered shares with no right to printed certificates). 
Swisscom Ltd has issued no participation certificates. 

e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

95

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
  
   
2.5  Profit-sharing certificates

Swisscom Ltd has issued no profit-sharing certificates.

2.6  Limitations on transferability and nominee registrations

Swisscom shares are freely transferable, and the voting rights of the shares registered in the share 
register in accordance with the Articles of Incorporation are not subject to any special restrictions. 
The  statutory  provisions  on  restricted  transferability  are  described  in  section  6.1  “Voting  right 
restrictions and proxies”.
Swisscom has issued special regulations governing the registration of trustees and nominees in the 
share register. To facilitate tradability of the company’s shares on the stock exchange, the Articles 
of Incorporation allow the Board of Directors, by means of regulations or agreements, to permit 
the  fiduciary  entry  of  registered  shares  with  voting  rights  by  trustees  and  nominees  exceeding 
the threshold of 5%, provided they disclose their trustee capacity. In addition, they must be sub-
ject to supervision by a banking or financial market supervisory authority or otherwise provide the 
necessary assurance of acting for the account of one or more unrelated parties. They must also 
be able to provide evidence of the names, addresses and holdings of the beneficial owners of the 
shares. In accordance with this provision in the Articles of Incorporation, which can be revised with 
an absolute majority of the voting shares cast, the Board of Directors has issued regulations gov-
erning the entry of trustees and nominees in the  Swisscom Ltd share register. The entry of trustees 
and nominees as shareholders with voting rights is subject to application and the conclusion of an 
agreement specifying the entry restrictions and disclosure obligations of the trustee or nominee. In 
particular, each trustee or nominee undertakes, within the limit of 5%, to request entry as a share-
holder with voting rights for the account of an individual beneficial owner for no more than 0.5% of 
the registered share capital of  Swisscom Ltd entered in the commercial register.
No exceptions for the fiduciary entry of registered shares with voting rights above the aforemen-
tioned percentage restriction were granted in the 2014 financial year. 

2.7  Convertible bonds, debenture bonds and options 

See report
page 177

See report
page 162

Swisscom  has  no  convertible  bonds  outstanding.  Details  of  the  debenture  bonds  are  given  in 
Note 26 to the consolidated financial statements. 
Swisscom  does  not  issue  options  on  registered  shares  of   Swisscom  Ltd  to  its  employees.  The 
 Swisscom Ltd equity-share-based payments are described in Note 11 to the consolidated financial 
statements.

e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

96

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
 
3  Board of Directors

3.1   Members of the Board of Directors

The Board of Directors of  Swisscom Ltd currently comprises nine members, none of whom holds or 
has held an executive role within the  Swisscom Group in any of the three business years prior to the 
period under review. The Board members have no significant commercial links with  Swisscom Ltd 
or the  Swisscom Group. The Swiss Confederation, represented on the Board by Hans Werder, is the 
majority shareholder. Customer and supplier relationships exist between the Swiss Confederation 
and  Swisscom. Details of these are given in Note 37 to the consolidated financial statements.

See report
page 197

Members of the Board of Directors at 31 December 2014 are as follows:

Name  

Year of birth   

Function  

Taking office at the   

Appointed until 
Annual General Meeting    Annual General Meeting 

Hansueli Loosli 1, 2, 3, 4, 5 

Frank Esser 1 

Barbara Frei 7 

Hugo Gerber 2 

Michel Gobet 1 

Torsten G. Kreindl 3, 6 

Catherine Mühlemann 1 

Theophil Schlatter 3, 8 

Hans Werder 2, 3, 9 

1955   

1958   

1970   

1955   

1954   

1963   

1966   

1951   

1946   

Chairman  

Member  

Member  

Member, representative of the employees  

Member, representative of the employees  

Member  

Member  

Deputy Chairman  

Member, representative of the Confederation  

2009   

2014   

2012   

2006   

2003   

2003   

2006   

2011   

2011   

2015 

2015 

2015 

2015 

2015 

2015 

2015 

2015 

2015 

1  Member of the Finance Committee.
2  Member of the Audit Committee.
3  Member of the Remuneration Committee (Hansueli Loosli without voting rights).
4  Since 21 April 2009 Member of the Board of Directors, since 1 September 2011 Chairman.
5  Chairman of Nomination Committee (ad hoc).
6  Chairman of Finance Committee.
7  Chairwoman of Remuneration Committee.
8  Chairman of Audit Committee.
9  Designated by the Swiss Confederation.

e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

97

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
  
   
  
 
3.2  Education, professional activities and affiliations

Details on the qualifications and career of each member of the Board of Directors are provided 
below. This section also discloses the mandates of each Board member outside the Group as well 
as other significant activities such as permanent functions in important interest groups. 
Pursuant to the Articles of Incorporation, the Board members may perform no more than three 
additional mandates in listed companies and no more than ten additional mandates in non-listed 
companies,  with  a  total  of  no  more  than  ten  such  additional  mandates  being  permitted.  These 
numerical  restrictions  shall  not  apply  to  mandates  performed  by  a  Board  member  by  order  of 
 Swisscom or to mandates in interest groups, charitable associations, institutions and foundations 
as well as employee benefit foundations. The number of these mandates is, however, limited to 
seven or ten. Prior to accepting new mandates outside the  Swisscom Group, the Board members 
are obligated to consult the Chairman of the Board of Directors. Details on the regulation of exter-
nal mandates, in particular the definition of the term “mandate” and information on other man-
dates that do not fall under the aforementioned numerical restrictions for listed and non-listed 
companies, are set out in the Articles of Incorporation (Article 8.3 of the Articles of Incorporation), 
which can be accessed on the  Swisscom website under “Basic principles”. 
No member of the Board of Directors exceeds the set limits for mandates. 

See
www.swisscom.ch/ 
basicprinciples

Hansueli Loosli 
Swiss citizen
Education: Commercial apprenticeship; Swiss Certified Expert in Financial Accounting 
and Controlling
Career  history:  1982–1985  Mövenpick  Produktions  AG,  Adliswil,  Controller  and 
Deputy  Director;  1985–1992  Waro  AG,  Volketswil,  latterly  as  Managing  Director; 
1992–1996 Coop Switzerland, Wangen, Director of Non-Food Product Procurement; 
1992–1997 Coop Zurich, Zurich, Managing Director; 1997–2000 Coop Switzerland, 
Basel, Chairman of the Executive Committee and Coop Group Executive Committee; 
January 2001–August 2011 Coop Genossenschaft, Basel, Chairman of the Executive 
Committee
Mandates in listed companies: Chairman of the Board of Directors, Bell AG, Basel 
Mandates  in  non-listed  companies:  Chairman  of  the  Board  of  Directors,  Coop-
Gruppe  Genossenschaft,  Basel;  Chairman  of  the  Board  of  Directors,  Transgour-
met  Holding  AG,  Basel;  Chairman  of  the  Board  of  Directors,  Coop  Mineraloel  AG, 
Allschwil; member of the Advisory Board, Deichmann SE, Essen; member of the Board 
of Directors, Heinrich Benz AG, Weiach
Mandates by order of  Swisscom: Member of the Board of Directors and Executive 
Committee of economiesuisse
Mandates in interest groups, charitable associations, institutions and foundations 
as well as employee benefit foundations: –
Other significant activities: –

Frank Esser
German citizen
Education: PhD in business administration, Dr. rer. pol. 
Career history: 1988–2000 Mannesmann Deutschland, latterly from 1996 as a mem-
ber  of  the  Executive  Board,  Mannesmann  Eurokom;  2000-2005  Société  Française 
Radiotéléphonie  (SFR),  Chief  Operating  Officer  (COO),  from  2002  CEO;  2005–2012 
Vivendi Group, member of the Group Executive Board
Mandates in listed companies: Member of the Board of Directors, AVG Technolo-
gies N.V., Amsterdam; member of the Supervisory Board, Rentabiliweb Group S.A.S., 
Brussels;  member  of  the  Board  of  Directors,  InterXion  Holding  N.V.,  Amsterdam, 
since June 2014
Mandates in non-listed companies: –
Mandates by order of  Swisscom: –
Mandates in interest groups, charitable associations, institutions and foundations 
as well as employee benefit foundations: –
Other significant activities: –

e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

98

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
Barbara Frei 
Swiss citizen
Education: Degree in mechanical engineering, ETH; doctorate (Dr. sc. techn.), ETH; 
Master of Business Administration, IMD Lausanne
Career history: Since 1998 various managerial positions in the ABB Group, in particular 
2008–2010 ABB s.r.o., Prague, Country Manager; 2010–2013 ABB S.p.A., Sesto San 
Giovanni, Country Manager and Regional Manager Mediterranean; since November 
2013 Drives and Control Unit, Managing Director 
Mandates in listed companies: –
Mandates in non-listed companies: Member of the Board of Directors, ABB Beijing 
Drive Systems Co. Ltd., Beijing
Mandates by order of  Swisscom: –
Mandates in interest groups, charitable associations, institutions and foundations 
as well as employee benefit foundations: –
Other significant activities: –

Hugo Gerber 
Swiss citizen
Education: Diploma in postal services; IMAKA management programme; diploma 
in  personnel  and  organisational  development,  Solothurn  University  of  Applied 
Sciences, Northwestern Switzerland
Career history: 1986–1990 Swiss Association of Christian Postal Workers (ChPTT), 
Central Secretary; 1991–1999 Association of the unions of the Christian transport 
and government personnel (VGCV), General Secretary; 2000–2003 Transfair Union, 
General Secretary; 2003–2008 Transfair Union, Chairman; since 2009 independent 
consultant; July to December 2014 Federal Administrative Court, St. Gallen, Deputy 
Head of Human Resources on an ad interim basis 
Mandates in listed companies: –
Mandates  in  non-listed  companies:  Member  of  the  Board  of  Directors,  POSCOM 
Ferien Holding AG, Berne
Mandates by order of  Swisscom: – 
Mandates in interest groups, charitable associations, institutions and foundations 
as well as employee benefit foundations: Member of the Board of Trustees, RUAG 
Pension Fund, Berne 
Other significant activities: Member of the Board of Directors, Worklink AG, Berne

Michel Gobet 
Swiss citizen 
Education: Degree in history
Career history: PTT Union, General Secretary and Deputy General Secretary; since 
1999 syndicom Trade Union, Central Secretary 
Mandates in listed companies: –
Mandates in non-listed companies: Member of the Board of Directors, Swiss Post Ltd, 
Berne; member of the Board of Directors, GDZ AG, Zurich; member of the Board of 
Directors, Swiss Travel Fund (Reka) Cooperative, Berne
Mandates by order of  Swisscom: –
Mandates in interest groups, charitable associations, institutions and foundations 
as well as employee benefit foundations: –
Other significant activities: Member of the World Executive Committee, the Euro-
pean Executive Committee and the European ICTS Steering Committee, UNI Global 
Union, Nyon

e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

99

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
Torsten G. Kreindl 
Austrian citizen
Education: Doctorate in industrial engineering (Dr. techn.)
Career  history:  Chemie  Holding  AG;  W.  L.  Gore  &  Associates  Inc.;  Booz  Allen  & 
 Hamilton,  member  of  the  Management  Board,  Germany;  1996–1999  Deutsche 
 Telekom  AG  CEO,  Broadband  Cable  Business,  and  CEO,  MSG  Media  Services; 
1999–2005 Copan Inc., Partner; since 2005, Grazia Group Equity GmbH, Stuttgart, 
 Germany, Partner
Mandates in listed companies: Independent Director of Hays plc, London
Mandates in non-listed companies: Member of the Supervisory Board, Pictet Digital 
Communications/Pictet Fund Management, Geneva; member of the Board of Directors, 
Starboard Storage Systems Inc., Boulder, Colorado, USA
Mandates by order of  Swisscom: –
Mandates in interest groups, charitable associations, institutions and foundations 
as well as employee benefit foundations: –
Other significant activities: –

Catherine Mühlemann 
Swiss citizen 
Education: Lic. phil I; Swiss Certified PR Consultant
Career  history:  1994–1997  Swiss  Television  DRS,  Head  of  Media  Research;  1997–
1999  SF1  and  SF2,  programme  researcher;  1999–2001  TV3,  programme  director; 
2001–2003 MTV Central, Managing Director; 2003–2005 MTV Central & Emerging 
Markets, Managing Director; 2005–2008 MTV Central & Emerging Markets and Viva 
Media AG (Viacom), Managing Director; since 2008 Andmann Media Holding GmbH, 
Baar, partner, until December 2012 owner 
Mandates in listed companies: – 
Mandates in non-listed companies: Member of the Supervisory Board, Messe Berlin 
GmbH, until June 2014; member of the Board of Directors of Switzerland Tourism; 
member of the Supervisory Board, Tele Columbus AG, Berlin, since September 2014 
Mandates by order of  Swisscom: –
Mandates in interest groups, charitable associations, institutions and foundations 
as well as employee benefit foundations: –
Other significant activities: –

Theophil Schlatter
Swiss citizen 
Education: Degree in business administration (lic. oec. HSG); Swiss Certified Public 
Accountant
Career history: 1979–1985 STG Coopers & Lybrand, public accountant; 1985–1991 
Holcim Management und Beratung AG, controller; 1991–1995 Sihl Papier AG, CFO 
and  member  of  the  Executive  Committee;  1995–1997  Holcim  (Switzerland)  Ltd, 
Head of Finance/Administration and member of the Executive Committee; 1997–
March 2011 Holcim Ltd., CFO and member of the Group Executive Board 
Mandates in listed companies: –
Mandates in non-listed companies: Chairman of the Board of Directors, PEKAM AG, 
Mägenwil;  member  of  the  Board  of  Directors,  Schweizerische  Cement-Industrie- 
Aktiengesellschaft, Rapperswil-Jona
Mandates by order of  Swisscom: –
Mandates in interest groups, charitable associations, institutions and foundations 
as well as employee benefit foundations: –
Other significant activities: –

100

e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
 
Hans Werder
Swiss citizen
Education: Dr. rer. soc.; lic. iur. 
Career history: 1987–1996 Berne Directorate of Public Works, Transport and Energy 
(BVE),  General  Secretary;  1996–2010  Federal  Department  of  the  Environment, 
Transport, Energy and Communications (DETEC), General Secretary
Mandates in listed companies: –
Mandates in non-listed companies: Member of the Board of Directors, BLS AG, Berne
Mandates by order of  Swisscom: –
Mandates in interest groups, charitable associations, institutions and foundations 
as well as employee benefit foundations: –
Other significant activities: –

3.3  Composition, election and term of office

With  the  exception  of  the  representative  of  the  Swiss  Confederation,  the  Board  of  Directors  of 
 Swisscom Ltd is elected by shareholders at the Annual General Meeting. Under the terms of the 
Articles of Incorporation it may comprise between seven and nine members, and, if necessary, the 
number can be increased temporarily. It currently comprises nine members. The Annual General 
Meeting elects the members and the Chairman of the Board of Directors and the members of the 
Compensation Committee individually for a term of one year. The term of office runs until the con-
clusion of the following Annual General Meeting. It is possible to be re-elected. If the office of the 
Chairman is vacant or the number of members of the Compensation Committee falls below the 
minimum number of three members, the Board of Directors nominates a chairman from among 
its members or appoints the missing member(s) of the Compensation Committee to serve until the 
conclusion of the next Annual General Meeting. Otherwise, the Board of Directors constitutes itself. 
The maximum term of office for members elected by the Annual General Meeting is generally a 
total of twelve years. Members who reach the age of 70 retire from the Board as of the date of the 
next Annual General Meeting. 
Under the Articles of Incorporation of  Swisscom Ltd, the Swiss Confederation is entitled to appoint 
two representatives to the Board of Directors of  Swisscom Ltd. Hans Werder is currently the sole 
representative. The maximum term of office or age limit for the federal representative is deter-
mined by the Federal Council. Under the terms of the Telecommunications Enterprise Act (TEA), 
employees must be granted appropriate representation on the Board of Directors of  Swisscom Ltd. 
The Articles of Incorporation also stipulate that the Board of Directors must include two employee 
representatives. These are currently Hugo Gerber and Michel Gobet.

101

e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
3.4 

Internal organisation 

The Board of Directors is convened by the Chairman and meets as often as business requires. If 
the  Chairman  is  unavailable,  the  meeting  is  convened  by  the  Vice  Chairman.  The  CEO  and  CFO 
 Swisscom Ltd are regularly invited to the meetings of the Board of Directors. The Chairman sets the 
agenda. Any Board member may request the inclusion of further items on the agenda. Board mem-
bers receive documents prior to the meeting to allow them to prepare for the items on the agenda. 
The  Board  of  Directors  may  invite  members  of  the  Group  Executive  Board,  senior  employees  of 
 Swisscom, auditors or other internal and external experts to attend its meetings on specific issues 
in order to ensure appropriate reporting to members of the Board. Furthermore, the Chairman of 
the Board of Directors and the CEO report to each meeting of the Board of Directors on particular 
events, on the general course of business and major business transactions, as well as on any measures 
that have been implemented. 
The  Board  of  Directors  has  three  standing  committees  and  one  ad  hoc  committee  tasked  with 
carrying out detailed examinations of matters of importance. The committees usually consist of 
three to six members. Each member of the Board of Directors also sits on at least one of the stand-
ing  committees.  Subject  to  being  appointed  to  the  Compensation  Committee  (without  voting 
rights), the Chairman is a member of all standing committees; they all are chaired by other Board 
members, however. The latter brief the Board of Directors on the committee meetings held. All 
members of the Board of Directors also receive copies of all Finance and Audit Committee meeting 
minutes. The duties and responsibilities of the Board of Directors are defined in the Organisational 
Regulations, those of the standing committees in the relevant committee regulations, which can 
be accessed on the  Swisscom website under “Basic principles”.
The Board of Directors and the committees conduct self-assessments, usually once a year. New 
members are given a task-specific introduction to their new activity. The Board of Directors sup-
ports ongoing education for Board members. A one-day mandatory training course was held at 
the beginning of 2014. Each quarter, the members of the Board of Directors also had the oppor-
tunity  to  explore  in-depth  the  upcoming  challenges  facing  the  Group  and  business  divisions  as 
part of so-called company experience days. In addition, various members of the Board of Directors 
attended  selected  presentations  and  seminars  during  the  year.  Wherever  possible,  the  Board  of 
Directors attends the  Swisscom Group’s annual management meeting. 
The following table gives an overview of the Board of Directors’ meetings, conference calls and 
circular resolutions taken in 2014.

Meetings   

Conference calls   

Circular resolutions 

See
www.swisscom.ch/ 
basicprinciples

Total  

Average duration (in hours)  

Participation:  

Hansueli Loosli, Chairman  

Frank Esser 1 

Barbara Frei  

Hugo Gerber  

Michel Gobet  

Torsten G. Kreindl  

Catherine Mühlemann  

Richard Roy 2 

Theophil Schlatter  

Hans Werder  

1  Elected as of 7 April 2014. 
2   Resigned as of 7 April 2014.

10   

8:10   

10   

7   

10   

10   

10   

10   

9   

3   

10   

10   

3   

0:50   

3   

2   

3   

3   

3   

3   

3   

1   

3   

3   

1 

– 

1 

1 

1 

1 

1 

1 

1 

– 

1 

1 

102

e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
 
  
   
   
 
 
3.5   Committees of the Board of Directors 

Finance Committee
Torsten  G.  Kreindl  is  Chairman  of  the  Finance  Committee;  the  other  members  are  Frank  Esser, 
Michel Gobet, Hansueli Loosli and Catherine Mühlemann. The CEO, CFO and the Head of Group 
Strategy & Board Services usually attend meetings of the Finance Committee. Depending on the 
agenda, other members of the Group Executive Board, the Management Boards of the strategic 
Group companies or project managers are also called upon to attend the meetings. The Committee 
prepares materials for the attention of the Board of Directors on transaction-related matters, for 
example, in connection with establishing or dissolving significant Group companies, acquiring or 
disposing of significant shareholdings, or entering into or terminating strategic alliances. The Com-
mittee also acts in an advisory capacity on matters relating to major investments and divestments. 
The Finance Committee has the ultimate decision-making authority when it comes to approving 
rules  of  procedure  and  directives  in  the  areas  of  Mergers  &  Acquisitions  and  Corporate  Ventur-
ing. Details of the Committee’s activities are set out in the Finance Committee Rules of Procedure, 
which can be accessed on the  Swisscom website under “Basic principles”.
The following table gives an overview of the Finance Committee’s meetings, conference calls and 
circular resolutions taken in 2014.

Meetings   

Conference calls   

Circular resolutions 

See
www.swisscom.ch/ 
basicprinciples

Total  

Average duration (in hours)  

Participation:  

Torsten G. Kreindl, Chairman  

Frank Esser 1 

Michel Gobet  

Hansueli Loosli  

Catherine Mühlemann  

1   Elected as of 7 April 2014.

3   

2:50   

3   

2   

3   

3   

3   

–   

–   

–   

–   

–   

–   

–   

– 

– 

– 

– 

– 

– 

– 

Audit Committee
The Audit Committee is chaired by Theophil Schlatter, who is a financial expert; other members 
are Hugo Gerber, Hansueli Loosli and Hans Werder, representative of the Swiss Confederation. The 
CEO, CFO, Head of Accounting, Head of Internal Audit and the external auditors also attend the 
Audit  Committee  meetings.  Depending  on  the  agenda,  other  management  members  are  called 
upon to attend. The Audit Committee is also authorised to involve independent third parties such 
as lawyers, public accountants and tax consultants. The members of the Audit Committee neither 
work nor have worked for  Swisscom in an executive capacity, nor do they maintain any significant 
commercial links with  Swisscom Ltd or the  Swisscom Group. Customer and supplier relationships 
exist  between  the  Swiss  Confederation  and   Swisscom.  Details  of  these  are  given  in  Note  37  to 
the consolidated financial statements. The majority of members are experienced in the fields of 
finance and accounting.
The Audit Committee handles all financial management business (for example, accounting, finan-
cial controlling, financial planning and financing), assurance (risk management, the internal control 
system, compliance and the internal audit) and the external audit. It also handles matters dealt 
with  by  the  Board  of  Directors  that  call  for  specific  financial  expertise  (the  dividend  policy,  for 
example). The Committee is therefore the Board of Directors’ most important controlling instru-
ment and is responsible for monitoring the Group-wide assurance functions. It formulates posi-
tions on business matters which lie within the decision-making authority of the Board of Directors 
and has the final say on those business matters for which it has the corresponding competence. 
Details of the Committee’s activities are set out in the Audit Committee Rules of Procedure, which 
can be accessed on the  Swisscom website under “Basic principles”.

See report
page 197

See
www.swisscom.ch/ 
basicprinciples

103

e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
 
  
   
   
 
 
The following table gives an overview of the Audit Committee’s meetings, conference calls and 
circular resolutions taken in 2014.

Meetings   

Conference calls   

Circular resolutions 

Total  

Average duration (in hours)  

Participation:  

Theophil Schlatter, Chairman  

Hugo Gerber  

Hansueli Loosli  

Richard Roy 1 

Hans Werder  

1  Resigned as of 7 April 2014. 

5   

5:20   

5   

5   

5   

1   

5   

–   

–   

–   

–   

–   

–   

–   

– 

– 

– 

– 

– 

– 

– 

See report
page 115

Compensation Committee
For information on the Compensation Committee, refer to the section “Remuneration Report”. 

Nomination Committee
The Nomination Committee is formed on an ad hoc basis for the purpose of preparing the ground-
work  for  electing  new  members  to  the  Board  of  Directors  and  the  Group  Executive  Board.  The 
Committee is presided over by the Chairman and the composition is determined on a case-by-case 
basis. The Committee carries out its work based on a specific requirements profile defined by the 
Board of Directors and presents suitable candidates to the Board of Directors. The Board of Direc-
tors elects the members of the Group Executive Board or submits the proposal for presentation to 
the Annual General Meeting for the election and approval of members of the Board of Directors. 
No Nomination Committee meetings were held in the 2014 financial year.

3.6  Assignment of powers of authority 

The Telecommunications Enterprise Act (TEA) makes reference to the Swiss Code of Obligations in 
respect of the non-transferable and irrevocable duties of the Board of Directors of  Swisscom Ltd. 
Pursuant to Article 716a of the Code of Obligations, the Board of Directors is responsible first and 
foremost for the overall management and supervision of persons entrusted with managing the 
company’s operations. 
It decides on the appointment and removal of members of the Group Executive Board of  Swisscom 
Ltd.  The  Board  of  Directors  also  determines  the  strategic,  organisational,  financial  planning  and 
accounting  guidelines,  taking  into  account  the  four-year  targets  set  by  the  Federal  Council  in 
accordance with the provisions of the Telecommunications Enterprise Act (TEA) and the will of the 
Swiss Confederation in its role as principal shareholder.
The Board of Directors has delegated day-to-day business management to the CEO in accordance 
with the TEA, the Articles of Incorporation and the Organisational Regulations. In addition to its 
statutory duties, the Board of Directors decides on business transactions of major importance to 
the Group, such as the acquisition or disposal of companies with a financial exposure in excess of 
CHF 20 million, or investments or divestments with a financial exposure in excess of CHF 50 million. 
The division of powers between the Board of Directors and the CEO is set out in annex 2 to the 
Organisational Regulations (see function table in the Rules of Procedure and Accountability), which 
can be accessed on the  Swisscom website under “Basic principles”. 

104

e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

See
www.swisscom.ch/ 
targets_2014-2017

See
www.swisscom.ch/ 
basicprinciples

 
 
 
 
 
  
   
   
 
 
3.7 

Information instruments of the Board of Directors vis-à-vis the Group Executive Board

The Chairman of the Board of Directors and the CEO meet once or twice a month to discuss fun-
damental issues concerning  Swisscom Ltd and its Group companies. The CEO also reports in detail 
at each ordinary meeting of the Board of Directors on the general course of business, major events 
and any measures taken. The Board of Directors also receives a monthly report on all key perfor-
mance indicators relating to the Group and all segments containing important Group companies. 
In addition, the Board of Directors receives quarterly detailed information on the course of busi-
ness and on the financial position, results of operations, cash flows and risk position of the Group 
and the segments. It also receives projections for the income statement, cash flow statement and 
balance sheet for the current financial year. Internal financial reporting is carried out in accordance 
with the same accounting principles and standards as external reporting. Reporting also includes 
key non-financial information for controlling and steering purposes. Each member of the Board of 
Directors is entitled to request information on any matters relating to the Group at any time, pro-
vided this does not conflict with any abstention provisions or confidentiality obligations. The Board 
of Directors is informed immediately of any events of an exceptional nature.
The Board of Directors deals with the oral and written reports of the assurance functions of risk 
management, the financial reporting internal control system (ICS) and compliance management 
once  a  year.  The  Audit  Committee  examines  the  reports  of  the  Risk  Management  unit,  the  ICS 
and Internal Audit on a quarterly basis. In urgent cases the Chairman of the Audit Committee is 
informed without delay about any significant new risks. He is also informed in a timely manner if 
there is a significant change in assessed compliance or ICS risks or if serious breaches in compliance 
(including violation of rules that are designed to ensure reliable financial reporting) are detected or 
currently being investigated.

3.8  Controlling instruments of the Board of Directors vis-à-vis the Group Executive Board 

The Board of Directors is responsible for establishing and monitoring the Group-wide assurance 
functions of risk management, the internal control system, compliance and internal audit.

3.8.1 Risk management 
The Board of Directors aims to safeguard the company’s enterprise value through the implemen-
tation of Group-wide risk management. A risk-aware corporate culture is designed to support the 
achievement of this objective.  Swisscom has therefore implemented a Group-wide and central risk 
management system based on COSO II and ISO 31000. It maintains level-appropriate and compre-
hensive reporting and appropriate documentation. The objective is to identify, assess and address 
significant risks in good time. To this end, the central Risk Management unit collaborates closely 
with  the  Controlling  department,  the  Strategy  department,  other  assurance  functions  and  line 
functions.  Swisscom assesses its risks according to their probability of occurrence and their quan-
titative effects in the event of occurrence. It manages these risks on the basis of a risk strategy and 
evaluates the risks in terms of their impact on key performance indicators reported by  Swisscom. 
 Swisscom reviews and updates its risk profile on a quarterly basis. The Audit Committee and the 
Group Executive Board are informed about significant risks, their potential effects and the status of 
remedial measures on a quarterly basis, and the Board of Directors on an annual basis. Significant 
risk factors are described in the Risks section of the Management Commentary.

3.8.2 Financial reporting internal control system
The internal control system (ICS) ensures the reliability of financial reporting with an appropriate 
degree of assurance. It acts to prevent, uncover and correct substantial errors in the consolidated 
financial  statements,  the  financial  statements  of  the  Group  companies  and  the  Remuneration 
Report.  The  ICS  encompasses  the  following  internal  control  components:  control  environment, 
assessment of financial statement accounting risks, control activities, monitoring activities, infor-
mation and communication. A central ICS team assigned to Group Business Steering and Internal 
Audit periodically monitors the existence and effectiveness of the ICS. Significant shortcomings in 
the ICS identified during the monitoring activities are reported together with the corrective meas-
ures in a status report to the Audit Committee on a quarterly basis and to the Board of Directors on 
an annual basis. Corrective measures to remedy shortcomings are monitored centrally. The Audit 
Committee assesses the performance and reliability of the ICS on the basis of the periodic reporting. 

See report
pages 86–87

105

e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
3.8.3 Compliance management
The Board of Directors has set the objective of protecting the  Swisscom Group, its executive bod-
ies and employees against legal sanctions, financial losses and reputational damage by ensuring 
Group-wide compliance. A corporate culture which promotes the willingness to behave in a way 
that  complies  with  the  relevant  regulations  should  support  the  achievement  of  this  objective. 
 Swisscom  has  therefore  implemented  a  Group-wide  and  central  compliance  system  based  on 
COSO II and IDW PS 980 (principles for the proper auditing of compliance management systems, 
2011). Within the framework of the system, Group Compliance each year identifies areas of legal 
compliance using a risk-based approach which require monitoring by the central system. Within 
these areas of legal compliance, the business activities of the Group companies are reviewed in a 
periodic and proactive manner in order to identify risks in good time and determine the required 
measures. The employees affected are informed of these measures and their implementation is 
monitored. The suitability and effectiveness of the system is reviewed annually by Group Compli-
ance. Within the Health business division (Curabill) of  Swisscom Switzerland Ltd and in the area of 
billing for added-value services, an audit of the implemented measures is also performed by exter-
nal auditors (financial intermediation). Group Compliance informs the Risk Management unit of 
identified significant risks on a quarterly basis and reports to the Audit Committee and the Board 
of Directors each year on its activities and risk assessments. Should there be significant changes in 
the risk assessment or if serious breaches are identified, the Chairman of the Audit Committee is 
informed in a timely manner.

3.8.4 Internal auditing
Internal auditing is carried out by the Internal Audit unit. Internal Audit supports the  Swisscom 
Ltd Board of Directors and its Audit Committee in fulfilling their statutory and regulatory super-
visory and controlling obligations. Internal Audit also supports management by highlighting areas 
of potential for improving business processes. It documents the audit findings and monitors the 
implementation of measures.
Internal Audit is responsible for planning and performing audits throughout the Group in compli-
ance  with  professional  auditing  standards.  It  conducts  an  objective  evaluation  and  audit  of  the 
appropriateness, efficiency and effectiveness of, in particular, the governance and control systems 
of the operational processes as well as the assurance functions of risk management, the internal 
control system and compliance management in all organisational units of the  Swisscom Group.
Internal Audit possesses maximum independence. Organisationally it is under the control of the 
Chairman of the Board of Directors and reports to the Audit Committee. At its meetings, and at 
least on a quarterly basis, the Audit Committee is briefed on audit findings and the status of any 
corrective measures implemented. In addition to ordinary reporting, Internal Audit also informs the 
Audit Committee of any irregularities which come to its attention.
Internal Audit liaises closely and exchanges information with the external auditors. The external 
auditors have unrestricted access to the audit reports and audit documents of Internal Audit. Inter-
nal Audit closely coordinates audit planning with the external auditors. The integrated strategic 
audit, which includes the coordinated annual plan of both the internal and external auditors, is pre-
pared annually on the basis of a risk analysis and presented to the Audit Committee for approval. 
Independently of this audit, the Audit Committee can commission special audits based on informa-
tion received on the whistle-blowing platform operated by Internal Audit. This reporting procedure 
approved by the Audit Committee ensures the anonymous and confidential receipt and handling of 
objections raised relating to external reporting, financial reporting and assurance function issues. 
The Chairman of the Board of Directors and the Chairman of the Audit Committee are informed of 
notifications received and a report is drawn up at least once a year for the Audit Committee.

106

e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
4  Group Executive Board

4.1  Members of the Group Executive Board

In accordance with the Articles of Incorporation, the Group Executive Board must comprise one or 
more members who may not simultaneously be members of the Board of Directors of  Swisscom Ltd. 
Temporary exceptions are only permitted in exceptional cases. Accordingly, the Board of Directors 
has delegated responsibility for overall executive management of  Swisscom Ltd to the CEO. The 
CEO is entitled to delegate his powers to subordinates, in the first instance to other members of 
the Group Executive Board. The members of the Group Executive Board are appointed by the Board 
of Directors.
The Group Executive Board is composed of the CEO  Swisscom Ltd, the heads of the Group divisions 
Group Business Steering and Group Human Resources, and the heads of the divisions Residential Cus-
tomers, Small and Medium-Sized Enterprises, Enterprise Customers and IT, Network & Innovation. 

See report
page 24

An overview of the composition of the Group Executive Board at 31 December 2014 is given below. 
Andreas König, the former Head of Enterprise Customers, left the Group Executive Board at the end 
of March 2014.

Name  

Urs Schaeppi 1 

Mario Rossi 2 

Hans C. Werner  

Marc Werner  

Year of birth   

Function  

1960   

CEO  Swisscom Ltd  

1960   

CFO  Swisscom Ltd  

1960   

CPO  Swisscom Ltd  

1967   

Head of the division Residential Customers  

Roger Wüthrich-Hasenböhler 3 

1961   

Head of the division Small and Medium-Sized Enterprises  

Christian Petit 4 

Heinz Herren 4 

1963   

Head of the division Enterprise Customer  

1962   

Head of the division IT, Network & Innovation  

1  Since 2006 member of the Group Executive Board, from July to November 2013 CEO ad interim. 
2  From March 2006 to December 2007 CFO  Swisscom Ltd and member of the Group Executive Board. 
3  From January 2011 to December 2012 member of the Group Executive Board. 
4  From August 2007 to December 2012 member of the Group Executive Board.

Appointed as of 

November 2013 

January 2013 

September 2011 

January 2014 

January 2014 

April 2014 

January 2014 

107

e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
 
 
4.2  Education, professional activities and affiliations

Details of career and qualifications are provided below for each member of the Group Executive 
Board. This section also discloses the mandates of each Group Executive Board member outside 
the Group as well as other significant activities such as permanent functions in important inter-
est groups. Pursuant to the Articles of Incorporation, the members of the Group Executive Board 
may perform no more than one additional mandate at a listed company and no more than two 
additional mandates at non-listed companies, with a total of no more than two such additional 
mandates being permitted. Mandates performed by a member of the Group Executive Board by 
order of  Swisscom or mandates in interest groups, charitable associations, institutions and founda-
tions as well as employee benefit foundations are not subject to these numerical restrictions. The 
number of these mandates is, however, limited to ten or seven respectively. Prior to accepting new 
mandates outside the  Swisscom Group, the members of the Group Executive Board are obligated 
to obtain the approval of the Chairman of the Board of Directors. Details on the regulation of exter-
nal mandates, in particular the definition of the term “mandate” and information on other man-
dates that do not fall under the aforementioned numerical restrictions for listed and non-listed 
companies, are set out in the Articles of Incorporation (Article 8.3 of the Articles of Incorporation), 
which can be accessed on the  Swisscom website under “Basic principles”. 
No member of the Group Executive Board exceeds the set limits for mandates. 

See
www.swisscom.ch/ 
basicprinciples

Urs Schaeppi 
Swiss citizen
Education: Degree in engineering (Dipl. Ing. ETH) and business administration (lic. oec. 
HSG) 
Career  history:  1994–1998  Papierfabrik  Biberist,  plant  manager;  1998–2006 
 Swisscom  Mobile,  Head  of  Commercial  Business  and  member  of  the  Executive 
Board; 2006–2007  Swisscom Solutions Ltd, CEO; 2007–August 2013  Swisscom (Swit-
zerland) Ltd, Head of Corporate Business division; January–December 2013  Swisscom 
(Switzerland)  Ltd,  Head;  23  July–6  November  2013   Swisscom  Ltd,  CEO  ad  interim; 
since 7 November 2013 CEO
Since March 2006 member of the  Swisscom Group Executive Board 
Mandates in listed companies: –
Mandates in non-listed companies: –
Mandates  by  order  of   Swisscom:  Member  of  the  Executive  Board,  Association 
Suisse des Télécommunications (asut), Berne; member of the Advisory Board, Ven-
ture Foundation, Windisch, since May 2014; member of the Foundation Board, IMD 
International Institute for Management Development, Lausanne, from January 2015
Mandates in interest groups, charitable associations, institutions and foundations 
as well as employee benefit foundations: –
Other  significant  activities:  Member  of  the  Board  of  Directors,  Swiss-American 
Chamber  of  Commerce,  Zurich,  since  June  2014;  member  of  the  Executive  Board, 
Glasfasernetz Schweiz, Berne, since June 2014

Mario Rossi
Swiss citizen
Education: Commercial apprenticeship; dipl. Certified Public Accountant
Career  history:  1998–2002   Swisscom  Ltd,  Head  of  Group  Controlling;  2002–2006 
 Swisscom Fixnet Ltd, Chief Financial Officer (CFO); 2006–2007  Swisscom Ltd, CFO 
and member of the Group Executive Board; 2007–2009 Fastweb S.p.A., CFO; 2009–
2012  Swisscom (Switzerland) Ltd, CFO; since January 2013  Swisscom Ltd, CFO
Since January 2013 member of the  Swisscom Group Executive Board 
Mandates in listed companies: –
Mandates in non-listed companies: –
Mandates by order of  Swisscom: Vice President of the Board of Trustees, comPlan, 
Baden, until December 2014; President of the Board of Trustees, comPlan, from Jan-
uary 2015
Mandates in interest groups, charitable associations, institutions and foundations 
as well as employee benefit foundations: –
Other  significant  activities:  Member  of  the  Sanctions  Committee,  SIX  Swiss 
Exchange Ltd, Zurich 

108

e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
Hans C. Werner 
Swiss citizen
Education: PhD in business administration, Dr oec. 
Career history: 1997–1999 Kantonsschule Büelrain, Winterthur, Rector; 1999–2000 
Swiss  Re,  Head  of  Technical  Training  and  Business  Training;  2001  Swiss  Re,  Divi-
sional Operation Officer, Reinsurance & Risk Division; 2002–2003 Swiss Re, Head of 
HR  Corporate Centre and HR Shared Services; 2003–2007 Swiss Re, Head of Global 
Human  Resources;  2007–2009  Schindler  Aufzüge  AG,  Head  of  HR  and  Training; 
2010–2011  Europe  North  and  East  Schindler,  HR  Vice  President;  since  September 
2011  Swisscom Ltd, Chief Personnel Officer (CPO) 
Since September 2011 member of the  Swisscom Group Executive Board 
Mandates in listed companies: –
Mandates in non-listed companies: –
Mandates by order of  Swisscom: Member of the Board, Swiss Employer’s Association, 
Zurich; member of the Board of Trustees, comPlan, Basel
Mandates in interest groups, charitable associations, institutions and foundations 
as well as employee benefit foundations: –
Other  significant  activities:  Member  of  the  Advisory  Board  of  the  International 
 Institute of Management in Technology (iimt) at the University of Fribourg

Marc Werner 
Swiss and French citizen
Education: Technical apprenticeship with Maturity Certificate, Swiss Certified Mar-
keting  Executive;  Senior  Management  Programme  (University  of  St.  Gallen),  Senior 
Executive Programme (London Business School)
Career history: 1997–2000 Minolta (Schweiz) AG, Head of Marketing and Sales and 
member of the Board of Directors; 2000–2004 Bluewin AG, Head of Marketing & Sales, 
member of the Executive Board; 2005–2007 Swisscom Fixnet Ltd, Head of Marketing 
& Sales Residential Customers; 2008–2011  Swisscom (Switzerland) Ltd, Head of Mar-
keting & Sales Residential Customers and Deputy Head of Residential Customers; 
2012–2013  Swisscom (Switzerland) Ltd, Head of Customer Service Residential Cus-
tomers and Deputy Head of Residential Customers; since September 2013  Swisscom, 
Head of Residential Customers division 
Since January 2014 member of the  Swisscom Group Executive Board 
Mandates in listed companies: –
Mandates in non-listed companies: Member of the Board of Directors, Net-Metrix AG, 
Zurich; Member of the Executive Board, simsa – Swiss Internet Industry Association, 
Zurich
Mandates by order of  Swisscom: –
Mandates in interest groups, charitable associations, institutions and foundations 
as well as employee benefit foundations: –
Other  significant  activities:  Member  of  the  Executive  Board,  IAA  (International 
Advertising  Association)  Swiss  Chapter,  Zurich,  until  April  2014;  member  of  the 
 Executive Board, Swiss Advertising Association (SW), Zurich, since May 2014

109

e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
 
Roger Wüthrich-Hasenböhler
Swiss citizen
Education: Degree in electronic engineering (HTL), Executive MBA HSG
Career history: 1997–1999  Swisscom Ltd, Network Services, Head of Zurich branch; 
1999–2000  Swisscom Ltd, Marketing & Sales, Sales Director Zurich SME; 2000–2005 
 Swisscom  Mobile  Ltd,  Head  of  Business  Customer  Sales;  2006–2007   Swisscom 
Solutions  Ltd,  Head  of  Marketing  and  Sales;  2008–2010   Swisscom  (Switzerland) 
Ltd, Head of Marketing and Sales,  Swisscom Corporate Business, and CEO, Webcall 
GmbH;  2011–2013   Swisscom  (Switzerland)  Ltd,  Head  of  Small  and  Medium-Sized 
Enterprises division; 2011-2012  Swisscom, member of the Group Executive Board; 
since January 2014  Swisscom, Head of Small and Medium-Sized Enterprises division
Since January 2014 member of the  Swisscom Group Executive Board 
Mandates in listed companies: –
Mandates in non-listed companies: Member of the Board of Directors, Raiffeisen-
bank am Ricken Genossenschaft, Eschenbach
Mandates  by  order  of   Swisscom:  Member  of  the  Board  of  Directors,  basecamp-
4hightech (bc4ht) cooperative, Berne
Mandates in interest groups, charitable associations, institutions and foundations 
as well as employee benefit foundations: –
Other significant activities: –

Christian Petit
French citizen
Education: MBA ESSEC, Cergy-Pontoise
Career history: 1993–1999 debitel France; 2000–2003  Swisscom Mobile Ltd, Head of 
Operations; 2003–2006  Swisscom Mobile, Head of Product Marketing; 2006–June 
2007  Hospitality  Services  Plus  SA,  CEO;  August  2007–December  2012   Swisscom, 
member of the Group Executive Board; August 2007–August 2013  Swisscom (Swit-
zerland)  Ltd,  Head  of  Residential  Customers  division;  September  2013–December 
2013   Swisscom  (Switzerland)  Ltd,  Head  of  Corporate  Business  division;  January–
March  2014   Swisscom  (Switzerland)  Ltd,  Head  of  the  Enterprise  Solution  Center; 
since April 2014  Swisscom, Head of Enterprise Customers division  
Since April 2014 member of the  Swisscom Group Executive Board 
Mandates in listed companies: –
Mandates in non-listed companies: –
Mandates  by  order  of   Swisscom:  Member  of  the  Board  of  Trustees,  Stiftung  IT 
Berufsbildung Schweiz, Berne
Mandates in interest groups, charitable associations, institutions and foundations 
as well as employee benefit foundations: –
Other significant activities: –

Heinz Herren
Swiss citizen
Education: Degree in electronic engineering (HTL) 
Career  history:  1994–2000  3Com  Corporation;  2000  Inalp  Networks  Inc.;  2001–
2005   Swisscom  Fixnet  Ltd,  Head  of  Marketing  Wholesale;  2005–2007   Swisscom 
Fixnet  Ltd,  Head  of  Small  and  Medium-Sized  Enterprises;  2007–2010   Swisscom 
(Switzerland) Ltd, Head of Small and Medium-Sized Enterprises division; 2011–2013  
 Swisscom (Switzerland) Ltd, Head of Network & IT; August 2007–December 2012 
 Swisscom,  member  of  the  Group  Executive  Board;  since  January  2014   Swisscom, 
Head of IT, Network & Innovation division
Since January 2014 member of the  Swisscom Group Executive Board 
Mandates in listed companies: –
Mandates in non-listed companies: –
Mandates by order of  Swisscom: Member of the Board of Directors, Belgacom Inter-
national Carrier Services S.A., Brussels
Mandates in interest groups, charitable associations, institutions and foundations 
as well as employee benefit foundations: –
Other significant activities: –

110

e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
 
4.3  Management agreements

Neither  Swisscom Ltd nor any of the Group companies included in the scope of consolidation have 
entered into management agreements with third parties. 

5  Remuneration, shareholdings and loans

See report
page 115

All information on the remuneration of the Board of Directors and the Group Executive Board of 
 Swisscom Ltd is provided in the separate Remuneration Report.

6  Shareholders’ participation rights

6.1  Voting right restrictions and proxies

Each  registered  share  entitles  the  holder  to  one  vote.  Voting  rights  can  only  be  exercised  if  the 
shareholder is entered in the share register of  Swisscom Ltd with voting rights. The Board of Direc-
tors may refuse to recognise an acquirer of shares as a shareholder or beneficial holder with voting 
rights if the latter’s total holding, when the new shares are added to any voting shares already reg-
istered in its name, would then exceed the limit of 5% of all registered shares entered in the com-
mercial register. The acquirer is entered in the register as a shareholder or beneficial holder without 
voting rights for the remaining shares. This restriction on voting rights also applies to registered 
shares acquired through the exercise of subscription, option or conversion rights. A Group clause 
applies to the calculation of the percentage restriction.
The 5% voting right restriction does not apply to the Swiss Confederation which, under the terms 
of the Telecommunications Enterprise Act (TEA), holds the capital and voting majority of  Swisscom 
Ltd. The Board of Directors may also recognise an acquirer of shares with more than 5% of all reg-
istered shares as a shareholder or beneficial holder with voting rights, in particular in the following 
exceptional cases:
>  Where shares are acquired as a result of a merger or business combination
>  Where shares are acquired as a result of a non-cash contribution or an exchange of shares
>  Where shares are acquired with a view to establishing a long-term partnership or strategic alliance

In  addition  to  the  percentage  restriction  on  voting  rights,  the  Board  of  Directors  may  refuse  to 
recognise and enter as a shareholder or beneficial holder with voting rights any person acquiring 
shares who fails to expressly declare upon request that he/she has acquired the shares in his/her 
own name and for his/her own account or as beneficial holder. Should an acquirer of shares refuse 
to make such a declaration, he/she will be entered as a shareholder without voting rights.
In addition, where an entry has been made on the basis of false statements by the acquirer, the 
Board of Directors may, after consulting the party concerned, delete their share register entry as 
a  shareholder  with  voting  rights  and  enter  him/her  as  a  shareholder  without  voting  rights.  The 
acquirer must be notified of the deletion immediately.
The statutory restrictions on voting rights may be lifted by resolution by the Annual General Meeting, 
for which an absolute majority of valid votes cast would be required.
During the year under review, the Board of Directors did not recognise any acquirers of shares with 
more than 5% of all registered shares as a shareholder or beneficial holder with voting rights, did 
not reject any requests for recognition or registration and did not remove any shareholders with 
voting rights from the share register due to the provision of false data. 

111

e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
6.2  Statutory quorum requirements

The Annual General Meeting of Shareholders of  Swisscom Ltd adopts its resolutions and holds its 
elections by the absolute majority of valid votes cast. Abstentions are not deemed to be votes cast. 
In addition to the specific quorum requirements under the Swiss Code of Obligations, the Articles of 
Incorporation require a two-thirds majority of the voting shares represented in the following cases:
>  Introduction of restrictions on voting rights
>  Conversion of registered shares to bearer shares and vice versa
>  Change in the Articles of Incorporation concerning special quorums for resolutions

6.3  Convocation of the Annual General Meeting

The Board of Directors must convene the Annual General Meeting at least 20 days prior to the date 
of the meeting by means of an announcement in the Swiss Commercial Gazette. The meeting can 
also be convened by registered or unregistered letter to all registered shareholders.

6.4  Agenda items

Shareholders representing shares with a par value of at least CHF 40,000 may request that an item 
be placed on the agenda. This request must be submitted in writing to the Board of Directors at 
least 45 days prior to the Annual General Meeting, stating the agenda item and the proposal.

6.5  Representation at the Annual General Meeting

Shareholders may be represented at the Annual General Meeting by another shareholder with vot-
ing rights or by the independent proxy elected by the Annual General Meeting. Partnerships and 
legal entities may also be represented by authorised signatories, while minors and wards may be 
represented by their legal representative even if the latter is not a shareholder. The authorisation 
must be issued in writing. Once a shareholder has opened a shareholder account on the Sherpany 
Internet platform, the shareholder involved also authorise the independent proxy via this platform 
and issue instructions to him. Shareholders who are represented by a proxy may issue instructions 
for  each  agenda  item  and  also  for  all  unannounced  agenda  items  and  motions,  stating  whether 
they wish to vote for or against a motion or abstain. The independent proxy must cast the votes 
entrusted to him by shareholders according to their instructions. If it receives no instructions, it shall 
abstain. Abstentions are not deemed to be cast votes (Article 5.7.4 of the Articles of Incorporation). 
The Articles of Incorporation do not include any regulations which differ from the OaEC as regards 
the appointment of the independent proxy, any statutory regulations on the issuing of instructions 
to the independent proxy or any statutory regulations with regard to electronic participation in the 
Annual General Meeting.

6.6  Registrations in the share register

Shareholders entered in the share register with voting rights are entitled to vote at the Annual Gen-
eral Meeting. The Board of Directors determines the relevant date, which shall lie a few days before 
the respective Annual General Meeting. As in previous years, the share register was not closed before 
the Annual General Meeting for the 2013 financial year that was held on 7 April 2014. Shareholders 
registered in the share register with voting rights by 4 p.m. on 2 April 2014 were entitled to vote. 

112

e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
 
7  Change of control and defensive measures 

7.1  Duty to make an offer

Under the terms of the Telecommunications Enterprise Act (TEA), the Swiss Confederation must 
hold the majority of the capital and voting rights in  Swisscom Ltd. This requirement is also set out 
in the Articles of Incorporation. There is thus no duty to submit a takeover bid as defined in the 
Federal Act on Stock Exchanges and Securities Trading, since this would contradict the TEA.

7.2  Clause on change of control

See report
page 115

Details on clauses on change of control are given in the section “Remuneration Report”.

8  Auditor

8.1   Duration and term of office of the Auditor-in-charge

The  statutory  auditors  are  appointed  annually  by  the  Annual  General  Meeting.  KPMG  AG,  Muri 
bei Bern, has acted as the statutory auditor of  Swisscom Ltd and its Group companies (with the 
exception of Fastweb, which is audited by PriceWaterhouseCoopers S.p.A.) since 1 January 2004. 
Rolf Hauenstein of KPMG AG is responsible for the mandate as Auditor-in-charge (since 2011). 

8.2   Audit fees

Fees for auditing services provided by KPMG AG in 2014 amounted to CHF 3,149 thousand (prior 
year: CHF 3,315 thousand). Fees for additional audit-related services amounted to CHF 548 thou-
sand  (prior  year:  CHF  675  thousand).  PricewaterhouseCoopers  S.p.A.  as  auditors  for  Fastweb 
received remuneration of CHF 785 thousand in 2014 (prior year: CHF 881 thousand) and fees for 
additional audit-related services provided to Fastweb in the amount of CHF 133 thousand (prior 
year: CHF 228 thousand).

8.3  Supplementary fees

Supplementary fees of KPMG AG for non-audit services (other services) amounted to CHF 635 thou-
sand (prior year: CHF 583 thousand). The supplementary fees primarily comprise advisory services 
in connection with company takeover projects and tax consulting.

8.4  Supervision and controlling instruments vis-à-vis the auditors

The Audit Committee verifies the qualifications, independence and performance of the statutory 
auditors as a licensed, state-supervised auditing firm on behalf of the Board of Directors and sub-
mits proposals to the Board of Directors concerning auditors to be appointed or discharged by the 
Annual  General  Meeting.  It  is  also  responsible  for  observing  the  statutory  rotation  principle  for 
the auditor-in-charge. The Audit Committee approves the integrated strategic audit plan, which 
includes the annual audit plan of both the internal and external auditors, and the annual fee for the 
auditing services provided to the Group and Group companies. The Audit Committee has drawn up 
guidelines for additional service mandates (including a list of prohibited services). In order to ensure 
independence, the Audit Committee (where the fee exceeds CHF 300,000) or the CFO of the local 
Group company must also approve additional assignments. The Audit Committee reports quarterly 
and the auditors annually on current mandates being performed by the auditors, broken down into 
audit services, audit-related services and non-audit services. The statutory auditors, represented 
by the Auditor-in-charge and his deputy, usually attend all Audit Committee meetings. They report 

113

e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
 
to the Committee in detail on the conduct and results of their work, in particular regarding the 
annual financial statement audit. They submit a written report to the Board of Directors and the 
Audit Committee on the conduct and results of the audit of the annual financial statements, as 
well as on their findings with regard to accounting and the internal control system. The Chairman 
of the Audit Committee liaises closely with the Auditor-in-charge outside the meetings of the Audit 
Committee and regularly reports to the Board of Directors. 

9 

Information policy

Swisscom pursues an open, active information policy vis-à-vis the general public and the financial 
markets. It publishes comprehensive, consistent and transparent financial information on a quar-
terly basis. 
Swisscom meets investors regularly throughout the year, presents its financial results at analysts’ 
meetings and road shows, attends selected conferences for financial analysts and investors and 
keeps its shareholders regularly informed about its business through press releases. Those respon-
sible for investor relations can be contacted via the website, e-mail, telephone or by post. Contact 
details are provided in the legal notice on the site.

See report
page 225

9.1  The results for the 2015 financial year will be published on the following dates:

>  Interim report: 6 May 2015
>  Interim report: 19 August 2015
>  Interim report: 5 November 2015
>  Annual report: February 2016

9.2  The Annual General Meeting will be held on: 

>  8 April 2015 in the Hallenstadion in Zurich-Oerlikon

See
www.swisscom.ch/ 
financialreports

See
www.swisscom.ch/adhoc

The interim reports and annual report are available on the  Swisscom website under Investor Rela-
tions or may be ordered directly from  Swisscom. All press releases, presentations and the latest 
financial calendar are also available on the  Swisscom website under Investor Relations. 
Push  and  pull  links  for  the  distribution  of  ad  hoc  communications  can  also  be  found  on  the 
 Swisscom website. 

See
www.swisscom.ch/ 
generalmeeting

The minutes of the Annual General Meeting of 7 April 2014 and the webcast are available on the 
 Swisscom website. 

114

e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
  
 
Remuneration Report

Remuneration paid to the Board of Directors and the Group Executive 
Board is tied to the generation of sustainable returns, thus creating 
an incentive to achieve long-term corporate success as well as added 
value for shareholders.

1  Principles 

This Remuneration Report outlines the principles behind, and the elements of, the remuneration 
paid to the Board of Directors and Group Executive Board (Executive Board as defined in Article 
4 of the Articles of Incorporation) of  Swisscom Ltd, and the decision-making powers. It discloses 
information about the amount of remuneration paid to the Board of Directors and Group Executive 
Board and the shares they hold in  Swisscom Ltd. The Remuneration Report is based on sections 
3.5 and 5 of the annex to the Corporate Governance Directive issued by SIX Swiss Exchange and 
Art. 13 to 16 of the Ordinance Against Excessive Compensation in Listed Stock Companies (OaEC). 
 Swisscom is implementing the requirements of the OaEC. The Annual General Meeting resolved to 
make the necessary changes to the Articles of Incorporation on 7 April 2014.  Swisscom also com-
plies with the recommendations of the Swiss Code of Best Practice for Corporate Governance 2014 
issued by economiesuisse, the umbrella organisation representing Swiss business. 
Swisscom’s  internal  principles  are  primarily  set  out  in  the  Articles  of  Incorporation,  the  Organi-
sational Regulations and the Regulations of the Compensation Committee. The latest version of 
these documents as well as revised or superseded versions can be viewed online on the  Swisscom 
website under “Basic principles”. 
As  in  previous  years,  the  Remuneration  Report  will  be  put  to  a  consultative  vote  at  the  Annual 
 General Meeting on 8 April 2015.
The  compensation  paid  in  2014  was  accrued  in  accordance  with  the  International  Financial 
 Reporting Standards (IFRS).

See
www.swisscom.ch/ 
basicprinciples

115

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
2  Decision-making powers 

2.1  Division of tasks between the Annual General Meeting,  
the Board of Directors and the Compensation Committee

The Annual General Meeting approves the maximum total remuneration amounts payable to the 
Board of Directors and the Group Executive Boards for the following financial year at the request 
of the Board of Directors. Details of the relevant regulation and the consequences of a negative 
decision by the Annual General Meeting are set out in the Articles of Incorporation (Articles 5.7.7 
and 5.8.8). The Articles of Incorporation also define the requirements for and the maximum level 
of the additional amount that can be paid to a member of the Group Executive Board who is newly 
appointed during a period for which the Annual General Meeting has already approved the remu-
neration. 
The Board of Directors approves, inter alia, the personnel and remuneration policy for the entire 
Group,  as  well  as  the  general  terms  and  conditions  of  employment  for  members  of  the  Group 
Executive Board. It defines the remuneration for each member of the Board of Directors and the 
CEO as well as the total remuneration for the Group Executive Board. For the remuneration in the 
2016 financial year, the Board of Directors will for the first time have to comply with the maximum 
amounts approved by the 2015 Annual General Meeting for the remuneration to be paid to the 
Board of Directors and the Group Executive Board.
The Compensation Committee handles all business matters of the Board of Directors concerning 
remuneration, submits proposals to the Board of Directors in this context, and, within the frame-
work of the approved total remuneration, is empowered to decide upon the remuneration of the 
individual Group Executive Board members (with the exception of the CEO). Neither the CEO nor 
the other members of the Group Executive Board are entitled to participate in meetings at which 
their remuneration is discussed or decided. 
The decision-making powers are defined in the Articles of Incorporation, the Organisational Regu-
lations of the Board of Directors and the Regulations of the Compensation Committee, which can 
be found on the  Swisscom website under “Basic principles”. 
The table below shows the division of responsibilities between the Annual General Meeting, the 
Board of Directors and the Compensation Committee. 

See
www.swisscom.ch/ 
basicprinciples

116

Subject  

Remuneration   
Committee   

Board   
of Directors   

Annual 
General Meeting 

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

Maximum total amounts for remuneration of the Board of Directors  
and Group Executive Board  

Additional amount for remuneration of newly appointed  
members of the Group Executive Board  

Principles for performance-related and participation schemes  

Personnel and remuneration policy  

Principles for benefit plans and social security services  

Concept of remuneration to members of the Board of Directors  

Equity success and participation plans of the Group  

General terms and conditions of the Group Executive Board  

Determination of the targets for the variable performance-related salary component  

Remuneration of the Board of Directors  

Remuneration of the CEO  Swisscom Ltd  

Total remuneration of the Group Executive Board  

V   1 

V   

V   

V   

V   

V   

V   

V   

V   

V   

V   

V   

Remuneration of the members of the Group Executive Board (excl. CEO)  

G   5, 6 

1   V stands for preparation and proposal to the Board of Directors.
2   A stands for proposal to the Annual General Meeting.
3   G stands for approval. 
4   In the framework of the Articles of Incorporation. 
5   In the framework of the maximum total remuneration defined by the Annual General Meeting. 
6   In the framework of the total remuneration defined by the Board of Directors. 

A   2 

A   

A   

G   4 

G   

G   4 

G   4 

G   4 

G   4 

G   5 

G   5 

G   5 

–   

G   3

G 

G 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

 
 
 
 
 
 
 
  
   
   
 
   
   
 
  
   
 
 
 
 
2.2  Election, composition and modus operandi of the Compensation Committee 

The Compensation Committee consists of three to six members. They are elected individually each 
year by the Annual General Meeting. If the number of members falls below three, the Board of 
Directors appoints the missing member(s) from its midst until the conclusion of the next Annual 
General Meeting. The Board of Directors appoints the Chairman of the Compensation Committee, 
which constitutes itself. If the Annual General Meeting elects the Chairman of the Board of Direc-
tors to the Compensation Committee, he has no voting rights. He does not participate in meetings 
in which discussions take place or decisions are made with regard to his own remuneration. The 
CEO and CPO attend the meetings in an advisory capacity, unless agenda items exclusively concern 
the Board of Directors or the CEO and CPO themselves, in which case the CEO and CPO are not 
present. Other members of the Board of Directors, auditors or experts may also be called upon 
to attend the meetings in an advisory capacity. Minutes are kept of the meetings. The Chairman 
reports orally on the activities of the Compensation Committee at the next meeting of the Board 
of Directors.
The details are defined in the Articles of Incorporation (Article 6.5), the Organisational Regulations 
of  the  Board  of  Directors  and  the  Regulations  of  the  Compensation  Committee,  which  can  be 
found on the  Swisscom website under “Basic principles”. 
The following table gives an overview of the composition of the Committee, the Committee meet-
ings, conference calls and circular resolutions taken in 2014. The members of the Compensation 
Committee neither work nor have worked for  Swisscom in an executive capacity, nor do they main-
tain  any  significant  commercial  links  with   Swisscom  Ltd  or  the   Swisscom  Group.  Customer  and 
supplier relationships exist between the Swiss Confederation and  Swisscom. Details of these are 
given in Note 37 to the consolidated financial statements. 

Meetings   

Conference calls   

Circular resolutions 

See
www.swisscom.ch/ 
basicprinciples

See report
page 197

Total  

Average duration (in hours)  

Participation:  

Richard Roy, Chairman 1 

Barbara Frei, Chairwoman 2 

Torsten G. Kreindl  

Theophil Schlatter  

Hans Werder 3 

Hansueli Loosli 4 

3   

1:50   

1   

3   

3   

3   

3   

3   

–   

–   

–   

–   

–   

–   

–   

–   

– 

– 

– 

– 

– 

– 

– 

– 

1  Resigned as of 7 April 2014.
2  Since 1 January 2014 Member of the Remuneration Committee, since 7 April 2014 Chairwoman.
3  Representative of the Confederation.
4  Participation without voting rights.

117

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
  
   
   
 
 
3  Remuneration paid to the Board of Directors 

3.1  Principles 

The remuneration system for the members of the Board of Directors is designed to attract and 
retain  experienced  and  motivated  people  for  the  Board  of  Directors’  function.  It  also  seeks  to 
align the interests of the members of the Board of Directors with those of the shareholders. The 
remuneration is commensurate with the activities and level of responsibility of each member and 
reflects the normal market remuneration for comparable functions. The basic principles regarding 
the remuneration of the Board of Directors and the allocation of equity shares are set out in the 
Articles of Incorporation (Articles 6.4 and 8.1), which can be accessed on the  Swisscom website 
under “Basic principles”.
The remuneration is made up of a Director’s fee related to the member’s function, meeting attend-
ance fees as well as pension fund and any fringe benefits. No variable profit-related emoluments 
are paid. The members of the Board of Directors are obligated to draw a portion of their fee in the 
form of equity shares and to comply with the requirements on minimum shareholdings, thus ensur-
ing they directly participate financially in the performance of  Swisscom’s shares. The remuneration 
is reviewed every December for the following year for ongoing appropriateness. In December 2013, 
the Board of Directors opted not to adjust its remuneration for the 2014 financial year. The Board of 
Directors judged the appropriateness of the remuneration as part of a discretionary decision based 
on the publicly accessible ethos study published in 2012. This study provides information for the 
2011 financial year on the remuneration of the management of Switzerland’s 100 largest listed 
companies. 

3.2  Remuneration components 

Director’s fee 
The Director’s fee is made up of a basic emolument and functional allowances as compensation for 
the individual functions. The basic emolument for all members of the Board of Directors excluding 
employee social insurance contributions is CHF 120,000 (net). 
The functional allowances total CHF 265,000 net for the Chairman, CHF 20,000 net each for the 
Vice Chairman and the Chairmen of the Finance and Compensation Committees, CHF 50,000 net 
for the Chairman of the Audit Committee and CHF 40,000 net for the representative of the Swiss 
Confederation. Remuneration of CHF 10,000 net is awarded for membership in a standing com-
mittee.  No  functional  allowance  is  paid  for  participation  in  ad-hoc  committees  appointed  on  a 
case-by-case basis.
Under the Management Incentive Plan, the members of the Board of Directors are obligated to 
draw 25% of their Director’s fee in the form of shares, with  Swisscom adding a 50% top-up to the 
amount invested in shares. In this manner, the compensation (excluding meeting attendance fees, 
pension fund benefits and fringe benefits) is made up of a two-thirds’ cash portion and a one-third 
equity share portion. The amount of the share purchase obligation can vary in the case of members 
who join, leave, assume or give up a function during the year. Shares are allocated on the basis of 
their value accepted for tax purposes, rounded up to the next whole number of shares, and are 
subject to a blocking period of three years. The shares which are allocated in April of each report-
ing year are recorded at market value on the date of allocation. The share-based compensation is 
augmented by a factor of 1.19 in order to take account of the difference between the tax value and 
the market value. Further information on the Management Incentive Plan can be found in Note 11 
to the consolidated financial statements. In April 2014, a total of 1,374 shares were allocated to the 
members of the Board of Directors (prior year: 1,667 shares) for a tax value of CHF 449 per share 
(prior year: CHF 371). Their market value was CHF 534.50 (prior year: CHF 442) per share. 

Meeting attendance fees
For meetings, attendance fees of CHF 1,250 net are paid for each full day and CHF 750 net for each 
half-day. 

See
www.swisscom.ch/ 
basicprinciples

118

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

See Report
page 162

 
 
 
 
 
 
Pension fund and fringe benefits
Swisscom assumes the full costs of social insurance, in particular old-age and survivors’ insurance and 
unemployment insurance, for the members of the Board of Directors. The disclosed compensation to 
the Members of the Board of Directors includes the employee’s share of social security contributions. 
The employer’s share of contributions is disclosed separately but included in total remuneration.
With regards to the disclosure of services rendered and non-cash benefits and expenses, these are 
dealt with from a tax point of view. No significant non-cash benefits are paid nor services rendered. 
Out-of-pocket expenses are reimbursed on the basis of actual costs incurred. Accordingly, neither 
services rendered and non-cash benefits nor expenses are included in the reported remuneration. 

3.3  Total remuneration

Total remuneration paid to the individual members of the Board of Directors for the financial years 
2014 and 2013 is presented in the tables below, broken down into individual components. Hugo Ger-
ber’s remuneration for his mandate as a member of the Board of Directors of Worklink AG, previously 
reported in a footnote, is included in total remuneration for the first time 2014. The lower amount 
of total remuneration for 2014 is attributable to the fact that there were fewer meetings in 2014.

2014, in CHF thousand  

Hansueli Loosli  

Frank Esser 1 

Barbara Frei  

Hugo Gerber 2 

Michel Gobet  

Torsten G. Kreindl  

Catherine Mühlemann  

Richard Roy 3 

Theophil Schlatter  

Hans Werder  

Base salary   
and functional allowances   

Cash   
remuneration   

Share-based   
payment   

Meeting   
attendance fees   

Employer   
contributions   
to social security   

Total 2014 

330   

69   

114   

111   

104   

127   

104   

48   

162   

142   

195   

57   

71   

61   

61   

75   

61   

7   

99   

84   

35   

15   

22   

26   

22   

26   

21   

8   

26   

25   

31   

8   

12   

11   

11   

13   

11   

4   

16   

11   

591 

149 

219 

209 

198 

241 

197 

67 

303 

262 

Total remuneration to members  
of the Board of Directors  

1,311   

771   

226   

128   

2,436 

1   Elected as of 7 April 2014.
2   Since 2014 the cash remuneration (including meeting attendance fees) of CHF 8,500 for the mandate as member of the Board of Directors
   of Worklink AG has been included.
3   Resigned as of 7 April 2014.

2013, in CHF thousand  

Hansueli Loosli  

Barbara Frei  

Hugo Gerber 1 

Michel Gobet  

Torsten G. Kreindl  

Catherine Mühlemann  

Richard Roy  

Theophil Schlatter  

Hans Werder  

Base salary   
and functional allowances   

Cash   
remuneration   

Share-based   
payment   

Meeting   
attendance fees   

Employer   
contributions   
to social security   

Total 2013 

330   

104   

104   

104   

127   

104   

144   

152   

142   

195   

61   

61   

61   

75   

61   

85   

90   

84   

43   

28   

30   

28   

33   

27   

33   

31   

34   

30   

11   

11   

11   

13   

11   

15   

16   

12   

598 

204 

206 

204 

248 

203 

277 

289 

272 

Total remuneration to members  
of the Board of Directors  

1,311   

773   

287   

130   

2,501 

1  In addition, a cash remuneration (including meeting attendance fees) of CHF 9,000 was paid as member of the Board of Directors
  of Worklink AG.

119

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
  
   
   
 
  
   
   
 
  
   
   
   
 
  
 
   
   
   
   
 
  
  
   
   
 
  
   
   
 
  
   
   
   
 
  
 
   
   
   
   
 
  
   
   
3.4  Minimum shareholding requirement 

Since 2013, the members of the Board of Directors have been required to maintain a minimum 
shareholding equivalent to one annual emolument (basic emolument plus functional allowance). 
The members of the Board of Directors have four years to build up the required minimum share-
holding, in the form of the blocked shares paid as part of remuneration and, if necessary, through 
share purchases on the open market. Compliance with the shareholding requirement is reviewed 
annually by the Compensation Committee. If a member’s shareholding falls below the minimum 
requirement due to a drop in the share price, the difference must be made up by no later than the 
time of the next review. In justified cases such as personal hardship or legal obligations, the Chair-
man of the Board of Directors can approve individual exceptions at his discretion. 

3.5  Shareholdings of the members of the Board of Directors 

Blocked and non-blocked shares held by members of the Board of Directors and/or related parties 
as at 31 December 2014 and 2013 are listed in the table below: 

Number  

Hansueli Loosli  

Frank Esser 1 

Barbara Frei  

Hugo Gerber  

Michel Gobet  

Torsten G. Kreindl  

Catherine Mühlemann  

Richard Roy 2 

Theophil Schlatter  

Hans Werder  

Total shares of the members of the Group Executive Board  

1   Elected as of 7 April 2014.
2   Resigned as of 7 April 2014.

31.12.2014   

31.12.2013 

1,682   

101   

409   

1,129   

1,496   

1,195   

1,119   

–   

887   

839   

8,857   

1,335 

– 

283 

1,020 

1,387 

1,061 

1,010 

1,269 

711 

688 

8,764 

No share of the voting rights of any person required to make disclosure thereof exceeds 0.1% of the 
share capital.

120

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
  
 
4  Remuneration paid to the Group Executive Board 

4.1  Principles

The  remuneration  policy  of   Swisscom  applicable  to  the  Group  Executive  Board  is  designed  to 
attract and retain highly skilled and motivated specialists and executive staff over the long term 
and provide an incentive to achieve a lasting increase in the enterprise value. It is systematic, trans-
parent and long-term oriented and is predicated on the following principles: 
>  Total remuneration is competitive and is in an appropriate relation to the market as well as the 

internal salary structure. 

>  Remuneration is based on performance in line with the results achieved by  Swisscom and the 
contribution made to results by the area for which the member of the Group Executive Board is 
responsible.

>  Through direct financial participation in the performance of  Swisscom’s shares, the interests of 

management are aligned with the interests of shareholders.

The remuneration of the Group Executive Board is a balanced combination of fixed and variable 
salary components. The fixed component is made up of a base salary, fringe benefits (primarily use 
of a company car) and pension benefits. The variable remuneration includes a performance-related 
component settled in cash and shares. 
The  members  of  the  Group  Executive  Board  are  required  to  maintain  a  minimum  sharehold-
ing,  which  strengthens  their  direct  financial  participation  in  the  medium-term  performance  of 
 Swisscom’s share and thus aligns their interests with those of shareholders. To facilitate compli-
ance  with  the  minimum  shareholding  requirement,  Group  Executive  Board  members  have  the 
opportunity to draw up to 50% of the variable performance-related component of their salary in 
shares. 
The basic principles regarding the performance-related remuneration and the profit and partici-
pation plans of the Group Executive Board are set out in the Articles of Incorporation (Article 8.1), 
which can be accessed on the  Swisscom website under “Basic principles”.

Remuneration

Assets

See
www.swisscom.ch/ 
basicprinciples

Instruments

Fixed remuneration
Base salary
Pension benefits
Fringe benefits

Variable remuneration
Performance-related 
component in cash 
and shares

Shareholding 
requirement
Requirement to hold a 
minimum amount of 
 Swisscom shares

Determining factors

Function, experience 
and qualifications,  
Market

Achievement of 
annual performance 
objectives

Long-term 
growth of 
enterprise value

Purpose

Employee attraction 
& retention and 
risk protection

Focus on annual 
objectives and long-term 
business success

Alignment with 
shareholders interests

121

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
 
As a rule, the Compensation Committee reviews individual remuneration paid to members of the 
Group Executive Board every three years of employment. The Compensation Committee decides at 
its discretion on the level of remuneration, taking into consideration the external market value of 
the function in question, the internal salary structure and individual performance. 
For  the  purpose  of  assessing  market  values,   Swisscom  regularly  takes  part  in  market  compari-
sons carried out by renowned consultancy firms. In the year under review,  Swisscom referred to 
two comparative studies: The “Swiss Headquarters Executive Total Compensation Measurement 
Study” by Aon Hewitt covers 78 Swiss companies and international groups in all sectors with global 
or regional headquarters in Switzerland, average revenues of CHF 2.4 billion and an average work-
force of 6,500. The international “European Executive Survey”, also produced by Aon Hewitt, covers 
37  European  groups,  mainly  telecommunications  companies,  with  average  revenues  of  around 
CHF 30 billion and an average workforce of 73,000 (FTEs). Due to their numerous reference com-
panies, both studies provide the basis for a representative comparison. In the evaluation of these 
studies,   Swisscom  takes  into  account  the  sector  as  well  as  the  extent  of  responsibility  in  terms 
of revenue, number of employees and international scope. During the reporting year,   Swisscom 
adjusted the remuneration of two Group Executive Board members to reflect these benchmarks, 
to take account of their additional functions and to ensure a salary that is in line with the market. 
For one of these members, the increase will be made in two steps in April 2014 and April 2015.

4.2   Changes to the remuneration system from 2014

With effect from 1 January 2014,  Swisscom adjusted the remuneration system for the Group Exec-
utive Board so that the variable component of total remuneration in the event that targets are 
exceeded may not exceed one year’s base salary. This adjustment did not change the total remu-
neration of each individual Group Executive Board member. The performance-related bonus for 
Group Executive Board members now amounts to up to 70% of the adjusted annual base salary, 
depending  on  the  function.  The  Board  of  Directors  has  also  introduced  a  restricted  share  plan 
which will serve to support the recruitment and retention of employees in key positions. Under 
this plan, the Board of Directors can, where necessary, pay part of the remuneration of individ-
ual Group Executive Board members in the form of restricted share units. These shares must be 
earned over a three year vesting period. During the reporting year,  Swisscom did not allocate any 
restricted share units to members of the Group Executive Board. As part of the implementation of 
the OaEC, the Board of Directors added a provision to the employment contracts of the members 
of the Group Executive Board in 2014 according to which  Swisscom may allow wrongfully awarded 
or paid remuneration to expire or reclaim such remuneration. 

4.3  Remuneration components

Base salary
The base salary is the remuneration paid according to the function, qualifications and performance 
of the individual member of the Group Executive Board. It is determined based on a discretionary 
decision taking into account the external market value for the function and the salary structure for 
the Group’s executive management. The base salary is paid in cash. 

Variable performance-related salary component
The members of the Group Executive Board are entitled to a variable, performance-related salary 
component which depending on individual function represents 50–70% of the base salary if objec-
tives  are  achieved  (target  bonus).  The  amount  of  the  performance-related  component  paid  out 
depends on the extent to which the targets are achieved. The extent of the target achievement 
is set by the Compensation Committee, taking into account the performance evaluation by the 
CEO. If targets are exceeded, up to 130% of the target bonus may be paid. The maximum perfor-
mance-related salary component is thus limited to 65%–91% of the base salary, depending on the 
function. This ensures that the maximum performance-related salary component does not exceed 
the annual base salary, even taking account of the market value of the component paid in shares. 
The variable performance-related salary component was paid to the member of the Group Execu-
tive Board who left in the first quarter of the reporting year on the basis of the rules applicable in 
2013 (target bonus of 117% of the base salary).

122

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
Targets for the variable performance-related component
The  targets  underlying  the  variable  performance-related  component  are  adopted  annually  in 
December for the following year by the Board of Directors following a proposal submitted by the 
Compensation Committee. The relevant targets set for the reporting year are based on the  Swisscom 
Group’s budget figures for 2014, and are assigned to three target levels: “Group”,  “Customers” and 
“Segments”. All Group Executive Board members are measured against Group and customer tar-
gets.  Group  targets  consist  of  financial  targets.  The  customer  targets  for  the  reporting  year  are 
measured using the Net Promoter Score – a recognised indicator of customer loyalty – taking into 
consideration the customer group for which the Group Executive Board member is responsible. The 
segment targets are tailored to the relevant function of each Group Executive Board member and 
consist of financial and non-financial targets. 
Swisscom’s target structure aims to strike a balance between financial performance and market 
performance, taking into account the specific area of responsibility of the individual Group Executive 
Board member.
The following table illustrates the target structure valid for the CEO and other Group Executive 
Board members in the year under review, showing the three target levels, individual targets and 
the respective weighting.

Target levels 

Group 

Customers 

Segments 

Total 

  Objectives 

  Net revenue 

  EBITDA margin 

  Operating free cash flow 

  Net Promoter Score 

  Targets of segments 

  Weighting of targets level 
  CEO 

  Weighting of targets level
  other members of the Group

  21% 

  21% 

  28% 

  30% 

  100% 

  12–18% 

  12–18% 

  16–24% 

  25% 

  15–35% 

  100% 

Achievement of targets 
The Compensation Committee determines the level of target achievement in the following year 
once the consolidated financial statements become available. Its decision is based on a quantitative 
assessment of the extent to which targets have been met using a scale for the overachievement 
and underachievement of each target. In determining the level of target achievement, the Com-
pensation Committee also has a degree of discretion in assessing the effective management per-
formance, allowing special factors such as fluctuations in exchange rates to be taken into account. 
Based on the level of target achievement, the Compensation Committee submits a proposal for 
approval to the Board of Directors for the amount of the performance-related salary component to 
be paid to the Group Executive Board and the CEO.
Most of the financial Group targets were met and some exceeded in the year under review. Cus-
tomer targets were not all fully met. The other targets of the segments were largely achieved and 
partially exceeded.

Payment of the variable performance-related component
The variable performance-related component is paid in April of the following year, with 25% being 
paid in the form of  Swisscom shares, in accordance with the Management Incentive Plan. Group 
Executive Board members may increase this share up to a maximum of 50%. The remaining por-
tion of the performance-related component is settled in cash. The decision of what percentage of 
the variable performance-related salary component is to be drawn in the form of shares must be 
communicated prior to the end of the reporting year, but no later than in November following pub-
lication of the third-quarter results. The shares are allocated on the basis of the tax value, rounded 
up to whole numbers of shares, and are subject to a three-year blocking period. The share-based 
remuneration disclosed in the year under review is augmented by a factor of 1.19 in order to take 
account of the difference between the market value and the tax value. The market value is deter-
mined as of the date of allocation. Shares in respect of the current year are allocated in April 2015. 
Further information on the Management Incentive Plan can be found in Note 11 to the consoli-
dated financial statements. 
In April 2014, a total of 1,599 shares (2012: 2,707 shares) with a tax value of CHF 449 (2012: CHF 371) 
per share and a market value of CHF 534.50 (2012: CHF 442) per share were allocated for the 2013 
financial year to the members of the Group Executive Board. 

See Report
page 162

123

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
 
   
 
 
   
   
Pension fund and fringe benefits
The members of the Group Executive Board, like all eligible employees in Switzerland, are insured 
against the risks of old age, death and disability through the comPlan pension plan (see pension 
fund regulations at www.pk-complan.ch). The disclosed pension benefits (amounts which give rise 
to or increase pension entitlements) encompass all savings, guarantee and risk contributions paid 
by the employer to the pension plan. It also includes the pro rata costs of the AHV bridging pension 
paid by comPlan in the event of early retirement and the premium for the supplementary life insur-
ance concluded for  Swisscom management staff in Switzerland.
With regards to the disclosure of services rendered and non-cash benefits and expenses, these are 
dealt with from a tax point of view. The members of the Group Executive Board are entitled to the 
use of a company car. The disclosed services rendered and non-cash benefits therefore include an 
amount for private use of the company car. Out-of-pocket expenses are reimbursed on a lump-sum 
basis in accordance with expense reimbursement rules approved by the tax authorities, and other 
expenses are reimbursed on an actual cost basis. They are not included in the reported remuneration.

4.4  Total remuneration

The following table shows total remuneration paid to the members of the Group Executive Board 
for the 2014 and 2013 financial years, broken down into individual components and including the 
highest amount paid to one member. Any remuneration paid to those stepping down from the 
Group Executive Board includes the respective maximum remuneration up to the end of the notice 
period of those members of the Group Executive Board who stepped down in the relevant report-
ing year. During the reporting period, one member left the Group Executive Board. Members of the 
Group Executive Board stepping down receive the full variable performance-related component 
in cash. The increase in the base salary relative to the previous year and the associated reduction 
in the variable performance-related component is attributable to the change to the remuneration 
system from 2014. In the year under review, the variable performance-related salary component 
(CHF 2,681 million in total) was 74% of the base salary (CHF 3,622 million in total). The total remu-
neration paid to the highest-earning member of the Group Executive Board (CEO, Urs Schaeppi) 
increased by 3.5% compared to the prior year. The reason for this is that the remuneration of the 
CEO, which was adjusted upon his assumption of the position in November 2013, affects the entire 
year in 2014. The reduction in total remuneration paid to the Group Executive Board (excluding 
remuneration paid to those stepping down from the Group Executive Board) is mainly attributable 
to the changed composition of the body as of 1 January 2014. 

In CHF thousand  

Fixed base salary paid in cash  

Variable earnings-related remuneration paid in cash  

Variable earnings-related remuneration paid in shares 1 

Service-related and non-cash benefits  

Employer contributions to social security 2 

Retirement benefits  

Total remuneration to members of the Group Executive Board  

Benefits paid following retirement from Group Executive Board 4 

Total remuneration to members of the Group Executive Board  
including benefits paid following retirement  
from Group Executive Board  

Total   
Group   
Executive Board   
2014   

Total   
Group   
Executive Board   
2013   

Thereof   
Urs Schaeppi   
2014   

Thereof 
Urs Schaeppi 
2013 

3,622   

1,969   

712   

60   

481   

696   

7,540   

252   

3,183   

2,640   

853   

45   

488   

738   3 

7,947   

1,481   5 

882   

463   

184   

18   

116   

110   

1,773   

–   

622 

566 

298 

16 

105 

106 

1,713 

– 

7,792   

9,428   

1,773   

1,713 

1   The shares are reported at market value and are blocked from sale for three years.
2   Employer contributions to social security (AHV, IV, EO and FAK, incl. administration costs, and daily sickness benefits and accident insurance)
   are included in the total remuneration.
3   As compensation for deferred entitlement to shares/option plans, which expired as a result of the switch to  Swisscom, an additional CHF 165,000
   was deposited into the retirement provision of a member of the Group Executive Board in 2013.
   (A total of CHF 500,000 gross was awarded to him over the reporting years 2012-2014).
4   This amount includes the employer social security contributions as well as retirement benefits.
5   This amount also includes 2014 retirement benefits as compensation for deferred entitlement to shares/option plans.

124

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
  
   
 
  
  
   
   
   
 
   
   
   
 
  
   
 
4.5  Minimum shareholding requirement

Since 2013, the members of the Group Executive Board have been required to hold a minimum 
amount of  Swisscom shares. The minimum shareholding to be held by the CEO shall be equiva-
lent to two years’ base salary. The remaining members shall maintain a shareholding equivalent to 
one year’s base salary. The members of the Group Executive Board have four years to build up the 
required minimum shareholding in the form of the blocked shares paid as part of remuneration 
and, if necessary, through share purchases on the open market. Compliance with the shareholding 
requirement is reviewed annually by the Compensation Committee. If a member’s shareholding 
falls below the minimum requirement due to a drop in the share price or a salary adjustment, the 
difference must be made up by no later than the time of the next review. In justified cases such as 
personal hardship or legal obligations, the Chairman of the Board of Directors can approve individual 
exceptions.

4.6  Shareholdings of the members of the Group Executive Board

Blocked and non-blocked shares held by current members of the Group Executive Board or related 
parties as at 31 December 2014 and 2013 are listed in the table below: 

Number  

Urs Schaeppi (CEO) 1 

Mario Rossi  

Hans C. Werner  

Marc Werner 2 

Christian Petit 3 

Roger Wüthrich-Hasenböhler 2 

Heinz Herren 2 

Andreas König 4 

Total shares of the members of the Board of Directors  

1   From 23 July to 6 November 2013 CEO ad interim and from 7 November 2013 CEO.
2   Joined the Group Executive Board as of 1 January 2014.
3   Joined the Group Executive Board as of 1 April 2014.
4   Resigned from the Group Executive Board as of 31 March 2014.

31.12.2014   

31.12.2013 

2,275   

634   

421   

106   

1,332   

879   

1,122   

–   

6,769   

1,716 

383 

257 

– 

– 

– 

– 

170 

2,526 

No share of the voting rights of any person required to make disclosure thereof exceeds 0.1% of the 
share capital.

4.7  Employment contracts

The employment contracts of the members of the Group Executive Board are subject to a twelve-
month  notice  period.  No  termination  benefits  are  payable  in  addition  to  the  salary  payable  for 
a  maximum  of  twelve  months.  The  employment  contracts  stipulate  that   Swisscom  may  allow 
wrongfully  awarded  or  paid  remuneration  to  expire  or  reclaim  such  remuneration.  They  do  not 
contain a clause on change of control. 

125

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
  
 
5  Other remuneration 

5.1  Additional remuneration

Swisscom  may  pay  remuneration  to  members  of  the  Board  of  Directors  for  mandates  in  group 
companies and for mandates performed by order of  Swisscom (Article 6.4 of the Articles of Incor-
poration). In 2014, Hugo Gerber was the only member to receive remuneration for an additional 
mandate for his mandate as a member of the Board of Directors of the  Swisscom Group company 
Worklink AG. The director’s fee amounts to CHF 7,500 gross per year. For meetings, attendance fees 
of CHF 1,000 gross are paid for each full day and CHF 500 gross for each half-day. Out-of-pocket 
expenses are reimbursed on the basis of actual costs incurred. The remuneration reflects the level 
of responsibility and scope of activities. It is determined by the Board of Directors of Work link AG 
based on a discretionary decision and reviewed every two years for ongoing appropriateness.
The  members  of  the  Group  Executive  Board  are  not  entitled  to  separate  remuneration  for  any 
directorships they hold either within or outside the  Swisscom Group.

5.2  Remuneration for former members of the Board of Directors or Group Executive Board  

and related parties

In the year under review, no compensation was paid to former members of the Board of Directors 
or the Group Executive Board in connection with their earlier activities as a member of a governing 
body of the company and/or which are not at arm’s length. There were also no payments made to 
individuals who are closely related to any member of the Board of Directors or the Group Executive 
Board which are not at arm’s length.
Related parties are spouses and common-law spouses, close relatives who are financially dependent 
on the member of the governing body or live in the same household, other persons who are finan-
cially dependent on such individuals as well as partnerships or corporate entities that are controlled 
by the member of the governing body or over which the member of the governing body exercises a 
significant influence. Close relatives include parents, siblings and children.

5.3  Loans and credits granted 

Swisscom Ltd has no statutory basis for the granting of loans, credit facilities and pension benefits 
apart  from  the  retirement  benefits  paid  to  the  members  of  the  Board  of  Directors  and  Group 
 Executive Board. 
In  the  2014  financial  year,   Swisscom  provided  no  guarantees,  loans,  advances  or  credit  facilities 
of any kind either to former or current members of the Board of Directors or related parties, or 
to former or current members of the Group Executive Board or related parties. Nor are there any 
receivables of any kind outstanding. 

126

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
 
Report of the Statutory Auditor

Report of the Statutory Auditor on the remuneration report  
to the General Meeting of Shareholders of  Swisscom Ltd, Ittigen (Berne)

Report of the Statutory Auditor on the remuneration
We have audited the accompanying remuneration report dated 31 December 2014 of  Swisscom Ltd 
for the year ended 31 December 2014. The audit was limited to the information according to articles 
14–16 of the Ordinance against Excessive compensation in Stock Exchange Listed Companies con-
tained in the sections 3.2 to 3.3, 4.4 and 5.2 to 5.3 on pages 115 to 126 of the remuneration report.

Responsibility of the Board of Directors
The Board of Directors is responsible for the preparation and overall fair presentation of the remu-
neration report in accordance with Swiss law and the Ordinance against Excessive compensation in 
Stock Exchange Listed Companies (Ordinance). The Board of Directors is also responsible for designing 
the remuneration system and defining individual remuneration packages.

Auditor’s Responsibility
Our responsibility is to express an opinion on the accompanying remuneration report. We conducted 
our  audit  in  accordance  with  Swiss  Auditing  Standards.  Those  standards  require  that  we  comply 
with ethical requirements and plan and perform the audit to obtain reasonable assurance about 
whether the remuneration report complies with Swiss law and articles 14–16 of the Ordinance.

An audit involves performing procedures to obtain audit evidence on the disclosures made in the 
remuneration  report  with  regard  to  compensation,  loans  and  credits  in  accordance  with  articles 
14–16 of the Ordinance. The procedures selected depend on the auditor’s judgment, including the 
assessment of the risks of material misstatements in the remuneration report, whether due to fraud 
or error. This audit also includes evaluating the reasonableness of the methods applied to value com-
ponents of remuneration, as well as assessing the overall presentation of the remuneration report.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis 
for our opinion.

Opinion
In our opinion, the remuneration report for the year ended 31 December 2014 of  Swisscom Ltd 
complies with Swiss law and articles 14–16 of the Ordinance.

KPMG AG

Rolf Hauenstein 
Licensed Audit Expert 
Auditor in Charge

Gümligen-Berne, 4. February 2015

Daniel Haas
Licensed Audit Expert

127

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R

t
r
o
p
e
R
n
o
i
t
a
r
e
n
u
m
e
R
d
n
a
e
c
n
a
n
r
e
v
o
G
e
t
a
r
o
p
r
o
C

 
 
 
 
 
 
 
 
 
 
 
“No one wants to wait for their  
new Internet connection. I take care  
of the IT systems that make it possible  
for the connection to be functioning  
on the date promised.”

Jana Niederöst 
Senior ICT Architect 
IT, Network & Innovation

Financial Statements

Through targeted  
investments  
we are providing  
the very best  
infrastructure 
for our customers.

1.75 billion CHF

was invested by  Swisscom in 2014  
in Switzerland’s network and  
IT infrastructure.

1.75 billion CHF

Topics

Consolidated 
financial statements

132  Consolidated income statement
133  Consolidated statement of comprehensive income
134  Consolidated balance sheet
135  Consolidated statement of cash flows
136  Consolidated statement of changes in equity
137  Notes to the consolidated financial statements

1  General information
2  Basis of preparation
3  Summary of significant accounting policies
4  Significant accounting judgments, estimates and assumptions 

in applying accounting policies

5  Business combinations
6  Segment information
7  Net revenue
8   Goods and services purchased
9  Personnel expense

10  Post-employment benefits
11   Share-based payments
12  Other operating expense
13  Capitalised costs of self-constructed assets and other income
14  Financial income and financial expense
15  Income taxes
16  Earnings per share
17  Cash and cash equivalents
18  Trade and other receivables
19  Other financial assets
20  Inventories
21  Other non-financial assets
22  Non-current assets held for sale
23  Property, plant and equipment
24  Goodwill and other intangible assets
25  Investments in associates
26  Financial liabilities
27  Trade and other payables
28  Provisions
29  Contingent liabilities
30  Other non-financial liabilities 
31  Additional information concerning equity 
32  Dividends 
33  Financial risk management and supplementary disclosures 

regarding financial instruments

34  Supplementary information on the statement of cash flows
35  Future commitments 
36  Research and development
37  Related parties
38  Service concession agreements 
39  Risk assessment process
40  Events after the balance sheet date
41  List of Group companies
202  Report of the Statutory Auditor

Financial statements 
of  Swisscom Ltd

204  Income statement
205  Balance sheet
206  Notes to the financial statements

1  General information 
2  Contingent liabilities
3  Fire insurance values of property, plant and equipment 
4  Amounts payable to pension funds 
5  Debenture bonds issued
6  Treasury shares
7  Equity
8  Significant shareholders
9  Participations and recording of dividends from subsidiaries

10   Assets subject to restriction
11   Information on risk assessment process
12  Shareholdings of the members of the Board of Directors 

and the Group Executive Board
209  Proposed appropriation of retained earnings
210  Report of the Statutory Auditor

Consolidated financial statements
Consolidated income statement

In CHF million, except for per share amounts  

Net revenue  

Goods and services purchased  

Personnel expense  

Other operating expense  

Capitalised self-constructed assets and other income  

Note   

6, 7   

8   

9, 10, 11   

12   

13   

Operating income before depreciation, amortisation and impairment losses (EBITDA)  

Depreciation, amortisation and impairment losses on tangible and intangible assets  

23, 24   

Operating income (EBIT)  

Financial income  

Financial expense  

Share of results of associates  

Income before income taxes  

Income tax expense  

Net income  

Share of net income attributable to equity holders of  Swisscom Ltd  

Share of net income attributable to non-controlling interests  

Basic and diluted earnings per share (in CHF)  

14   

14   

25   

15   

16   

2014   

2013 

11,703   

11,434 

(2,369)  

(2,751)  

(2,540)  

370   

4,413   

(2,091)  

2,322   

112   

(372)  

26   

2,088   

(382)  

1,706   

1,694   

12   

32.70   

(2,338) 

(2,706) 

(2,476) 

388 

4,302 

(2,044) 

2,258 

81 

(340) 

30 

2,029 

(334) 

1,695 

1,685 

10 

32.53 

132

t
n
e
m
e
t
a
t
s
e
m
o
c
n

i

d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

 
 
 
 
  
 
 
 
 
 
   
   
   
   
   
   
  
 
 
 
 
 
Consolidated statement 
of comprehensive income

In CHF million  

Net income  

Other comprehensive income  

Actuarial gains and losses from defined benefit pension plans  

Income tax expense  

Items that will not be reclassified to income statement, net of tax  

Foreign currency translation adjustments of foreign subsidiaries  

Change in fair value of available-for-sale financial assets  

Change in fair value of cash flow hedges  

Gains and losses from cash flow hedges transferred to income statement  

Income tax expense  

Items that are or may be reclassified subsequently to income statement, net of tax  

Other comprehensive income  

Comprehensive income  

Share of comprehensive income attributable to equity holders of  Swisscom Ltd  

Share of comprehensive income attributable to non-controlling interests  

Note   

10, 31   

15, 31   

31   

31   

31   

31   

15, 31   

2014   

1,706   

(1,161)  

242   

(919)  

(46)  

–   

10   

5   

12   

(19)  

(938)  

768   

757   

11   

2013 

1,695 

847 

(169) 

678 

63 

1 

7 

6 

(15) 

62 

740 

2,435 

2,423 

12 

133

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

e
m
o
c
n

i
e
v
i
s
n
e
h
e
r
p
m
o
c
f
o
t
n
e
m
e
t
a
t
s
d
e
t
a
d

i
l

o
s
n
o
C

 
 
 
 
 
 
  
 
 
 
 
 
   
  
 
 
 
 
 
   
   
 
   
   
   
  
 
 
 
 
 
   
   
   
Consolidated balance sheet

In CHF million  

Assets  

Cash and cash equivalents  

Trade and other receivables  

Other financial assets  

Inventories  

Current income tax assets  

Other non-financial assets  

Non-current assets held for sale  

Total current assets  

Property, plant and equipment  

Goodwill  

Other intangible assets  

Investments in associates  

Other financial assets  

Deferred tax assets  

Other non-financial assets  

Total non-current assets  

Total assets  

Liabilities and equity  

Financial liabilities  

Trade and other payables  

Current income tax liabilities  

Provisions  

Other non-financial liabilities  

Total current liabilities  

Financial liabilities  

Defined benefit obligations  

Provisions  

Deferred tax liabilities  

Other non-financial liabilities  

Total non-current liabilities  

Total liabilities  

Share capital  

Capital reserves  

Retained earnings  

Other reserves  

134

t
e
e
h
s
e
c
n
a
a
b
d
e
t
a
d

l

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

Share of equity attributable to equity holders of  Swisscom Ltd  

Share of equity attributable to non-controlling interests  

Total equity  

Total liabilities and equity  

Note   

31.12.2014   

31.12.2013 

17   

18   

19   

20   

15   

21   

22   

23   

24   

24   

25   

19   

15   

21   

26   

27   

15   

28   

30   

26   

10   

28   

15   

30   

31   

31   

302   

2,586   

40   

149   

17   

252   

80   

3,426   

9,720   

4,987   

1,921   

171   

233   

417   

57   

723 

2,516 

160 

152 

22 

210 

13 

3,796 

9,156 

4,809 

2,053 

153 

193 

279 

57 

17,506   

20,932   

16,700 

20,496 

1,580   

1,876   

172   

112   

718   

4,458   

7,024   

2,441   

820   

357   

375   

11,017   

15,475   

52   

136   

6,856   

(1,590)  

5,454   

3   

5,457   

20,932   

1,656 

1,870 

184 

132 

759 

4,601 

7,167 

1,293 

667 

456 

310 

9,893 

14,494 

52 

136 

7,356 

(1,571) 

5,973 

29 

6,002 

20,496 

 
 
 
 
  
 
 
 
 
 
   
   
 
   
   
   
  
 
 
  
 
 
 
 
 
   
   
 
   
   
   
   
   
   
   
   
   
Consolidated statement 
of cash flows

In CHF million  

Net income  

Share of results of associates  

Income tax expense  

Depreciation, amortisation and impairment losses  

Expense for share-based payments  

Gain on sale of property, plant and equipment  

Loss on disposal of property, plant and equipment  

Financial income  

Financial expense  

Change in net operating assets and liabilities  

Income taxes paid  

Cash flow provided by operating activities  

Note   

25   

15   

23, 24   

11   

13   

12   

14   

14   

34   

15   

Capital expenditure for tangible and other intangible assets  

23, 24, 34   

Proceeds from sale of tangible and other intangible assets  

Proceeds from sale of non-current assets held for sale  

Acquisition of subsidiaries, net of cash and cash equivalents acquired  

Investments in associates  

Purchase of other financial assets  

Proceeds from other financial assets  

Interest received  

Dividends received  

Cash flow used in investing activities  

Issuance of financial liabilities  

Repayment of financial liabilities  

Interest paid  

Dividends paid to equity holders of  Swisscom Ltd  

Dividends paid to non-controlling interests  

Acquisition of non–controlling interests  

Purchase of treasury shares for share-based payments  

Other cash flows from financing activities  

Cash flow used in financing activities  

(Net decrease) Net increase in cash and cash equivalents  

Cash and cash equivalents at 1 January  

Foreign currency translation adjustments in respect of cash and cash equivalents  

Cash and cash equivalents at 31 December  

22   

5   

25   

25   

26   

26   

32   

31   

11, 31   

34   

2014   

1,706   

(26)  

382   

2,091   

5   

(60)  

11   

(112)  

372   

(213)  

(386)  

3,770   

(2,460)  

35   

205   

(305)  

(3)  

(25)  

167   

10   

30   

(2,346)  

1,500   

(1,765)  

(245)  

(1,140)  

(16)  

(162)  

(5)  

(14)  

2013 

1,695 

(30) 

334 

2,044 

6 

(16) 

13 

(81) 

340 

104 

(278) 

4,131 

(2,445) 

23 

5 

(60) 

(1) 

(158) 

24 

10 

43 

(2,559) 

993 

(956) 

(253) 

(1,140) 

(14) 

– 

(6) 

(12) 

(1,847)  

(1,388) 

(423)  

723   

2   

302   

184 

538 

1 

723 

135

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
w
o
fl
h
s
a
c
f
o
t
n
e
m
e
t
a
t
s
d
e
t
a
d

i
l

o
s
n
o
C

 
 
 
 
 
 
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Consolidated statement 
of changes in equity

In CHF million  

Share   
capital   

Capital   
reserves   

Retained   
earnings   

Treasury   
shares   

Equity   
    attributable   
to equity   
holders of   
Swisscom   

Other   
reserves   

Non-   
controlling   
interests   

Balance at 31 December 2012  

52   

136   

Net income  

Other comprehensive income  

Comprehensive income  

Dividends paid 32 

Purchase of treasury shares  
for share-based payments 31 

Allocation of treasury shares  
for share-based payments 11,31 

–   

–   

–   

–   

–   

–   

Additions from acquisition of subsidiaries 5  –   

Transactions with  
non-controlling interests  

Balance at 31 December 2013  

Net income  

Other comprehensive income  

Comprehensive income  

Dividends paid 32 

Purchase of treasury shares  
for share-based payments 31 

Allocation of treasury shares  
for share-based payments 11,31 

Transactions with  
non-controlling interests 31 

Balance at 31 December 2014  

–   

52   

–   

–   

–   

–   

–   

–   

–   

52   

6,135   

1,685   

676   

2,361   

(1,140)  

–   

–   

–   

–   

7,356   

1,694   

(918)  

776   

(1,140)  

–   

–   

(136)  

–   

–   

–   

–   

–   

–   

–   

–   

136   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

(6)  

6   

–   

–   

–   

–   

–   

–   

–   

(5)  

5   

–   

–   

(1,633)  

–   

62   

62   

–   

–   

–   

–   

–   

(1,571)  

–   

(19)  

(19)  

–   

–   

–   

–   

4,690   

1,685   

738   

2,423   

(1,140)  

(6)  

6   

–   

–   

5,973   

1,694   

(937)  

757   

(1,140)  

(5)  

5   

(136)  

(1,590)  

5,454   

  Reference numbers relate to the notes to the consolidated financial statements.

136   

6,856   

Total 
equity 

4,717 

1,695 

740 

2,435 

(1,154) 

(6) 

6 

19 

(15) 

6,002 

1,706 

(938) 

768 

27   

10   

2   

12   

(14)  

–   

–   

19   

(15)  

29   

12   

(1)  

11   

(16)  

(1,156) 

–   

–   

(5) 

5 

(21)  

3   

(157) 

5,457 

136

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

y
t
i
u
q
e
n

i

s
e
g
n
a
h
c
f
o
t
n
e
m
e
t
a
t
s
d
e
t
a
d

i
l

o
s
n
o
C

 
 
 
 
 
 
 
  
   
   
   
   
   
   
 
  
   
   
   
   
   
 
  
   
   
   
   
   
 
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
 
  
   
Notes to the consolidated 
financial statements

This financial report is a translation from the original German version. In case of any inconsistency 
the German version shall prevail.

1  General information

The  Swisscom Group (hereinafter referred to as “ Swisscom”) provides telecommunication services 
and is active primarily in Switzerland and Italy. A more detailed description of  Swisscom’s business 
activities is to be found in Notes 3.16 and 6. The consolidated financial statements as of and for the 
year ended 31 December 2014 comprise  Swisscom Ltd, the parent company, and its subsidiaries. 
A table of the Group subsidiaries is set out in Note 41.  Swisscom Ltd is a limited-liability company 
incorporated in Switzerland under a private statute and has its registered office in Ittigen (Berne). 
Its address is:  Swisscom Ltd, Alte Tiefenaustrasse 6, 3048 Worblaufen.  Swisscom Ltd is listed on the 
SIX Swiss Exchange. As of 31 December 2014, the Swiss Confederation (“Confederation”), as major-
ity shareholder, held 51.0% of the voting rights and issued capital of  Swisscom Ltd. The Confeder-
ation is obligated by current law to hold the majority of the capital and voting rights. The Board of 
Directors of  Swisscom has approved the issuance of these consolidated financial statements on 
4 February 2015. The consolidated financial statements must be approved at the Annual General 
Meeting of Shareholders of  Swisscom Ltd to be held on 8 April 2015.

2  Basis of preparation

The  consolidated  financial  statements  of   Swisscom  have  been  prepared  in  accordance  with 
International  Financial  Reporting  Standards  (IFRS)  and  in  compliance  with  the  provisions 
of  Swiss  law.  The  reporting  period  covers  twelve  months.  The  consolidated  financial  state-
ments  are  presented  in  Swiss  francs  (CHF).  Unless  otherwise  indicated,  all  amounts  are  stated 
in  millions  of  Swiss  francs.  The  balance  sheet  is  classified  according  to  maturities.  Assets 
and  liabilities  due  within  one  year  are  classified  as  current.  The  income  statement  is  classi-
fied  based  upon  the  nature  of  the  income/expense.  The  consolidated  financial  statements 
have  been  prepared  on  the  historical  cost  basis,  unless  a  Standard  or  Interpretation  prescribes 
another  measurement  basis  for  a  particular  caption  in  the  consolidated  financial  statements. 
Certain financial-statement captions are measured at fair value. Fair value is the price that would 
be received to sell an asset or paid to transfer a liability in an orderly transaction between market 
participants  at  the  measurement  date.  Fair  value  is  determined  on  the  basis  of  stock  exchange 
quotations or by using recognised valuation models, such as the discounting of anticipated future 
cash flows. Unless otherwise indicated in the notes to the consolidated financial statements, fair 
values correspond approximately to the carrying values reported in the balance sheet at the time 
of drawing up the financial statements.

137

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
3  Summary of significant accounting policies

3.1  Consolidation

Subsidiaries
Subsidiaries are all companies over which  Swisscom Ltd has the effective ability of controlling their 
financial and business policies. Control is generally assumed where  Swisscom Ltd directly or indi-
rectly holds the majority of the voting rights or potential voting rights of the company. Subsidi-
aries are included in consolidation from the date on which they are acquired and deconsolidated 
from the date they are disposed of. Intercompany balances and transactions, income and expenses, 
shareholdings and dividends as well as unrealised gains and losses are fully eliminated. Unrealised 
losses on an asset which has been transferred within the Group may be an indication of an impair-
ment in value and trigger an impairment test. Non-controlling interests in subsidiary companies 
are reported within equity separately from that attributable to the shareholders of  Swisscom Ltd. 
The non-controlling interests in net income or loss are shown in the consolidated income state-
ment as a component of the consolidated net income or loss. Movements in shareholdings of sub-
sidiary companies are reported as transactions within equity insofar as control existed previously 
and continues to exist. Written put options to owners of non-controlling interests are disclosed as 
financial liabilities. The balance sheet date for all consolidated subsidiaries is 31 December. There 
are no material restrictions on the transfer of funds from the subsidiaries to the parent company. 

Investments in associates
Shareholdings in associates over which  Swisscom exercises significant influence but does not have 
control are accounted for using the equity method. A significant influence is generally assumed 
to exist whenever between 20% and 50% of the voting rights are held. Under the equity method, 
investments in associates are initially recognised at their purchase cost at the date of acquisition. 
Purchase cost comprises the share of net assets acquired and any applicable goodwill arising. In 
subsequent accounting periods, the carrying amount of the investment is adjusted by the share of 
current profits and losses together with the share of movements in other equity captions, less the 
share of dividends distributed. Unrealised gains and losses from transactions with associates are 
eliminated on a pro-rata basis. 

3.2  Foreign currency translation

Foreign  currency  transactions  which  are  not  denominated  in  the  functional  currency  are  trans-
lated into the functional currency using the exchange rates prevailing at the dates of the trans-
actions. Monetary items as of the balance sheet date are translated into the functional currency 
at the exchange rate prevailing at the balance sheet date and non-monetary items are translated 
using the exchange rate on the date of the transaction. Translation differences are recognised in 
the income statement. The consolidated financial statements are presented in Swiss francs. Assets 
and liabilities of subsidiaries and associates reporting in a different functional currency are trans-
lated at the exchange rates prevailing on the balance sheet date whereas the income statement 
and the cash flow statement are translated at average exchange rates. Translation differences aris-
ing from the translation of net assets and income statements are not taken to income but recorded 
directly in equity as part of other comprehensive income. Upon sale of a foreign Group company, 
the cumulative foreign exchange differences previously included in the foreign currency translation 
reserve under equity are taken to income as part of the gain or loss on disposal.
For  the  consolidated  financial  statements,  the  most  significant  foreign  currencies  during  the 
reporting years were translated at the following exchange rates:

Currency  

1 EUR  

1 USD  

Closing rate   

Average rate 

31.12.2014   

31.12.2013   

31.12.2012   

1.202   

0.990   

1.228   

0.890   

1.207   

0.915   

2014   

1.213   

0.920   

2013 

1.229 

0.924 

138

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
3.3  Cash and cash equivalents

Cash and cash equivalents include cash on hand, sight balances and time deposits with financial insti-
tutions with a maximum term of three months from the acquisition date. This definition is equally 
applied for the cash flow statement. Cash and cash equivalents are accounted for at amortised cost.

3.4  Trade and other receivables

Trade and other receivables are measured at amortised cost less impairment losses. Any impair-
ment losses are recorded through the use of valuation allowance accounts. All realised losses lead 
to the de-recognition of the related receivable. 
Receivables and payables are netted whenever  Swisscom has a legal right of set-off as of the bal-
ance sheet date and intends to either settle on a net basis or realise the asset and settle the liability 
simultaneously. The right of set-off must exist as of the balance sheet date and it shall be legally 
enforceable both in the ordinary course of business as well as in the case of the insolvency of the 
contracting party.

3.5  Other financial assets

Other  financial  assets  are  classified  either  as  “at  fair  value  through  profit  or  loss”,  “loans  and 
receivables”, “held-to-maturity” or “available-for-sale”. The classification depends on the purpose 
for  which  the  financial  asset  was  acquired.  Management  determines  the  classification  of  finan-
cial assets at the time of acquisition and reviews the classification as of each balance sheet date. 
Trade date accounting is applied for routine purchases and sales of financial assets. Financial assets 
are initially recognised at their fair values, including directly related transaction costs. Transaction 
costs relating to financial assets at fair value through profit or loss are not capitalised on acqui-
sition  but  expensed  immediately  as  incurred.  Financial  assets  are  partially  or  fully  derecognised 
if  Swisscom’s rights to the cash flows arising therefrom have either elapsed or were transferred 
and  Swisscom is neither exposed to any risks arising from these assets nor has any entitlement to 
income from them. 

Financial assets at fair value through profit or loss
Financial assets valued at fair value through profit or loss are either held for trading purposes or are 
classified as such upon initial recognition. They are measured at their fair value. Any gains or losses 
resulting from subsequent remeasurement are taken to income.  Swisscom classifies only derivative 
financial instruments in this category. 

Loans and receivables
After their initial recognition at amortised cost, loans and receivables are measured using the effec-
tive interest method. Foreign exchange gains and losses are taken to income. The caption loans and 
receivables primarily reflects term deposits with original maturities exceeding three months which 
 Swisscom places directly, or through an agent, with the borrower.

Financial assets held to maturity 
Held-to-maturity financial assets are fixed-term financial assets for which  Swisscom has the ability 
and intention to hold to maturity. After their initial recognition at amortised cost, financial assets are 
accounted for using the effective interest method less provisions for impairment. Foreign exchange 
gains and losses are taken to income.  Swisscom has not classified any financial assets in this category.

Available-for-sale financial assets
All other financial assets are classified as available-for-sale. Available-for-sale financial assets are 
accounted for at fair value and all unrealised changes in fair value are recorded in equity. Foreign 
exchange  gains  and  losses  on  available-for-sale  debt  instruments  are  recognised  in  the  income 
statement. When available-for-sale financial assets are sold, impaired or otherwise disposed of, the 
cumulative gains and losses since acquisition that had been recognised in equity are reclassified 
from  equity and recorded as  financial income  or expense. If  the fair value  of an unlisted  equity 
instrument cannot be reliably determined, the instrument is accounted for at cost less provisions 
for impairment.

139

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
3.6 

Inventories

Inventories  are  measured  at  the  lower  of  cost  and  net  realisable  value.  The  cost  of  inventories 
includes all costs of acquisition and manufacture as well as other costs incurred in order to bring 
the inventories to their present location and condition as intended by management. The cost of 
inventories  is  determined  using  the  weighted  average  cost  method.  Write-downs  are  raised  for 
inventories that are difficult to sell. Unsaleable inventories are fully written off.

3.7  Property, plant and equipment

Property,  plant  and  equipment  is  recorded  at  cost  less  accumulated  depreciation/amortisa-
tion  and  impairment  losses.  In  addition  to  the  purchase  cost  and  the  costs  directly  attribut-
able  to  bringing  the  asset  to  the  location  and  condition  necessary  for  it  to  be  capable  of  oper-
ating  in  the  manner  intended  by  management,  purchase  or  manufacturing  cost  also  includes 
the  estimated  costs  for  dismantling  and  restoration  of  the  site.  The  construction  costs  of  self- 
constructed assets include directly attributable costs as well as indirect costs of material, man-
ufacture  and  administration.  Borrowing  costs  are  capitalised  insofar  as  they  can  be  allocated 
directly to the acquisition  or  production of a qualifying asset. Costs of replacement,  renewal  or 
renovation  of  property,  plant  and  equipment  are  capitalised  as  replacement  investments  if  a 
future inflow of economic benefits is probable and the purchase or manufacturing costs can be 
measured reliably. The carrying amount of the parts replaced is de-recognised. Maintenance costs 
and repairs which are not capable of being capitalised are expensed. Systematic depreciation is 
calculated  using  the  straight-line  method  with  the  exception  of  land,  which  is  not  depreciated.   
The estimated useful lives for the main categories of property, plant and equipment are:

Category  

Buildings and leasehold improvements  

Cables 1 

Ducts 1 

Transmission and switching equipment 1 

Other technical installations 1 

Other installations  

1  Technical installations.

Years 

10 to 40 

30 

40 

4 to 15 

3 to 15 

3 to 15 

Whenever significant parts of an item of property, plant and equipment comprise individual com-
ponents with differing useful lives, each component is depreciated/amortised separately. The esti-
mated useful lives and residual values are reviewed at least annually as of the balance sheet date 
and, if necessary, adjusted. Leasehold improvements and installations in leased premises are amor-
tised on a straight-line basis over the shorter of their estimated useful lives and the remaining min-
imum lease term. The carrying amount of an item of property, plant and equipment is written off 
on disposal or whenever no future economic benefits are expected from its use. Gains and losses 
arising on the disposal of property, plant and equipment are calculated as the difference between 
the disposal proceeds and the carrying amount of the item of property, plant and equipment. They 
are taken to income and recorded as other income or other operating expenses.

3.8  Business combinations and goodwill

Business  combinations  are  accounted  for  using  the  acquisition  method.  As  of  the  date  of  the 
business combination, acquisition costs are recognised at fair value. The purchase consideration 
includes the amount of cash paid as well as the fair value of the assets ceded, liabilities incurred 
or assumed as well as own equity instruments ceded. Liabilities depending on future events based 
upon contractual agreements are recognised at fair value. At the time of acquisition, all identifiable 
assets and liabilities that satisfy the recognition criteria are recognised at their fair values. The dif-
ference between the cost of acquisition and the fair value of the identifiable assets and liabilities 
acquired  or  assumed  is  accounted  for  as  goodwill  after  taking  into  account  any  non-controlling 
interests. Any negative difference, after further review, is expensed directly.  Goodwill acquired in 

140

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
connection with a business combination is recognised under intangible assets. The goodwill is not 
amortised on a systematic basis but reviewed for impairment at least annually. When an entity is 
disposed of, the carrying amount of the goodwill is derecognised and recorded as a  component of 
the gain or loss on disposal. 

3.9  Other intangible assets

Research and development costs
Research costs are not capitalised but expensed as incurred. Development costs are capitalised as 
intangible assets only if they can be identified as an intangible asset which will generate future 
economic benefits and the costs of this asset can be determined reliably. 

Other intangible assets
Mobile phone licenses, self-developed software as well as other intangible assets are recorded at 
purchase or manufacturing cost less accumulated amortisation. Intangible assets resulting from 
business combinations, such as brands and customer relationships, are recorded at acquisition cost 
corresponding to fair value as of the date of acquisition, less accumulated amortisation. Systematic 
amortisation of mobile phone licenses is based on the term of the contract. It begins as soon as the 
related network is operational, unless other information is at hand which would suggest the need 
to modify the useful life. 

Useful lives of other intangible assets
Systematic  amortisation  is  computed  using  the  straight-line  method  based  on  the  following 
 estimated useful lives:

Category  

Software internally generated and purchased  

Customer relationships  

Brands  

Other intangible assets  

Years 

3 to 7 

7 to 11 

5 to 10 

3 to 16 

The estimated useful lives are reviewed at least once per year as of the balance sheet date and, 
where necessary, adjusted.

3.10  Non-current assets held for sale 

A non-current asset or a disposal group is classified as being held for sale if its carrying amount will 
be recovered mainly as a result of a sales transaction and not through continued use. This condition 
is only considered as being met if the non-current asset or disposal group is immediately available 
for sale in its present condition and disposal is highly likely. In this respect, it must be assumed that 
the disposal process to which management has committed itself will be completed within one year 
from the date of such reclassification. Non-current assets or disposal groups that are held for sale 
are reported in the balance sheet  separately under current assets and liabilities. The assets or dis-
posal groups are valued at the lower of their carrying amount and fair value less costs of disposal. 
Impairment losses resulting from the initial classification are recognised in the income statement. 
Assets classified as held for sale and disposal groups are no longer depreciated or amortised. 

3.11  Impairment losses

Impairment of financial assets
As of each balance sheet date, the carrying amounts of those financial assets for which changes 
in  fair  value  are  not  recognised  in  the  income  statement  are  reviewed  for  any  objective  indica-
tions of impairment in value. An impairment loss is recognised where there is objective evidence of 
impairment, such as where the borrower is in bankruptcy, in default or other significant financial 
difficulties. The impairment of a financial asset which is recorded at amortised cost is calculated 
as  the  difference  between  its  carrying  amount  and  the  present  value  of  estimated  future  cash 

141

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
flows, discounted at the asset’s original effective interest rate. Available-for-sale financial assets 
whose fair value is less than their acquisition cost for a prolonged period or to a significant degree 
are  considered  to  be  value  impaired.  In  the  event  of  impairment,  the  losses  are  reclassified  out 
of equity and recognised as financial expense. As of each balance sheet date, significant financial 
assets are individually reviewed for impairment. The recording of impairment losses on trade and 
other receivables varies as a function of the nature of the underlying transaction either in the form 
of specific valuation allowances or as portfolio-based lump-sum valuation allowances which cover 
the anticipated default risk. As regards portfolio-based lump-sum valuation allowances, financial 
assets are regrouped on the basis of similar credit risk characteristics and reviewed on a collective 
basis for impairment in value; where applicable, an allowance is raised. In determining the antici-
pated future cash flows of the portfolio, historic default rates are taken into account in addition to 
the contractually agreed payment conditions. Impairment losses on trade and other receivables are 
recognised as other operating expenses. Impairment losses on other financial assets are recorded 
as financial expense.

Impairment of goodwill
For the purposes of the impairment test, goodwill is allocated to cash-generating units. The impair-
ment test is performed in the fourth quarter after completion of business planning. If there is any 
indication during the year that goodwill may be impaired, the cash-generating unit is tested for 
impairment at that time. An impairment loss is recognised if the recoverable amount of a cash- 
generating unit is lower than its carrying amount. The recoverable amount is the greater of the 
fair value less costs to sell and the value in use. The method used to test impairment is described 
in Note 24. Any impairment loss on goodwill recognised in prior periods may not be reversed in 
subsequent periods.

Impairment of property, plant and equipment and other intangible assets
If indications exist that the value of an asset may be impaired, the recoverable amount of the asset 
is determined. If the recoverable amount of the asset, which is the greater of the fair value less cost 
to sell and the value in use, is less than its carrying amount, the carrying amount is reduced to the 
recoverable amount.

3.12  Leases

Finance leases
A lease is recorded as a finance lease when substantially all of the risks and rewards incidental to 
ownership of an asset are transferred. The asset is initially recorded at the lower of its fair value and 
the present value of the minimum lease payments and is amortised over the lesser of the asset’s 
useful life and the lease term. The interest component of the lease payments is recognised as inter-
est expense over the lease term using the effective interest method. Leases for land and buildings 
are recorded separately if the lease payments can be reliably allocated. Gains on sale-and-leaseback 
transactions are deferred and released on a straight-line basis over the lease term as other income. 
Losses on sale-and-leaseback transactions are recognised immediately. 

Operating leases
Lease  arrangements  which  do  not  transfer  all  the  significant  risks  and  rewards  of  ownership 
are  classified  as  operating  leases.  Payments  are  recorded  as  other  operating  expense  using  the 
straight-line method over the lease period. Gains and losses on sale-and-leaseback transactions are 
recorded directly in the income statement.

3.13  Financial liabilities

Financial liabilities are initially measured at fair value less direct transaction costs. In subsequent 
accounting periods, they are re-measured at amortised cost using the effective interest method.

3.14  Trade and other payables

Trade and other payables are recorded at amortised cost.

142

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
3.15  Provisions

Provisions for termination benefits
Costs relating to the implementation of personnel downsizing programmes are expensed in the 
period when management commits itself to a downsizing plan, it is probable that a liability has 
been incurred, the amount thereof can be reliably estimated and the implementation of the pro-
gramme has started or the individuals involved have been advised in sufficient detail as to the main 
terms of the downsizing programme. A public announcement and/or communication to personnel 
organisations are deemed to be equivalent to commencing the implementation of the programme.

Provisions for dismantling and restoration costs
    Swisscom  is  legally  obligated  to  dismantle  transmitter  stations  and  telecommunication  instal-
lations located on land belonging to third parties following decommissioning and to restore the 
property owned by third parties in the locations where these installations are located to its original 
state. The costs of dismantling are capitalised as part of the acquisition costs of the installations 
and are amortised over the useful lives of the installations. The provisions are recorded at the pres-
ent value of the aggregate future costs and are reported under long-term provisions. Whenever 
the provision is remeasured, the present value of the changes in the liability are either added to or 
deducted from the cost of the related capitalised asset. The amount deducted from the cost of the 
related capitalised asset shall not exceed its carrying amount. Any excess is taken directly to the 
income statement.

Other provisions
Provisions are raised whenever a legal or de facto liability exists as a result of an occurrence in the 
past, an outflow of resources to settle the liability is probable and the amount of the liability can be 
estimated reliably. Provisions are discounted if the effect is material.

3.16  Segmentation and revenue recognition

General
Net  revenue  is  measured  at  the  fair  value  of  the  consideration  received  less  value-added  taxes, 
price reductions, volume rebates and other reductions in sales proceeds. Revenues are recognised 
when it is probable that a future benefit from the transaction will accrue to  Swisscom and the 
amount can be reliably estimated. When  Swisscom acts as principal, revenues are recorded gross. 
However, when,   from an economic point of view,  Swisscom acts only as a broker or agent, reve-
nues are reported net of related costs. In multi-component contracts, revenue is determined and 
reported separately for each identifiable component part. Total consideration for a multi-compo-
nent contract is distributed over the various component parts at fair value on a pro-rata basis. 

Services by segments
Residential Customers
The  segment  Residential  Customers  comprises  mainly  connection  fees  for  broadband  services, 
fixed-network and mobile phone subscriptions as well as national and international telephone and 
data traffic for residential customers. The segment also includes value-added services, TV offerings, 
the sale of terminal equipment and the operation of a directories database.

Small and Medium-Sized Enterprises
The segment Small and Medium-Sized Enterprises primarily comprises connection fees for broad-
band services, fixed-network and mobile phone subscriptions as well as national and international 
telephone and data traffic for small and medium-sized enterprises.

Corporate Business
The Corporate Business segment focuses on complete communication solutions for large business 
customers. The product offerings in the field of business ICT infrastructure cover everything from 
individual products to complete solutions.

Wholesale
Wholesale comprises mainly the use of  Swisscom fixed and mobile networks by other telecom-
munication  service  providers  and  the  use  of  third-party  networks  by   Swisscom.  It  also  consists 
of roaming with foreign operators whose customers use  Swisscom’s mobile networks, as well as 

143

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
broadband services and regulated products as a result of the unbundling of the “last mile” for other 
telecommunication service providers. 

Network & IT 
Network  &  IT  encompasses  primarily  the  planning,  operation  and  maintenance  of   Swisscom’s 
network infrastructure and related IT systems, both for fixed and mobile phone networks. Net-
work & IT also includes support functions for  Swisscom Switzerland in the fields of finance, human 
resources and strategy. 

Fastweb 
Fastweb is one of the largest providers of broadband services in Italy. Its product portfolio com-
prises voice, data, Internet and IP-TV services as well as video-on-demand for residential and cor-
porate  customers.  In  addition,  Fastweb  offers  mobile  phone  services  on  the  basis  of  an  MVNO 
contract (as a virtual network operator). It also provides comprehensive network services and cus-
tomised solutions. 

Other Operating Segments
Other Operating Segments mainly comprises  Swisscom IT  Services,  Swisscom Real Estate and Par-
ticipations. It also comprises the areas Health, Connected Living and  Swisscom Hospitality Services. 
 Swisscom IT Services is a provider of information technology services. Its core business consists 
of the integration and operation of complex IT infrastructures. In addition,  Swisscom IT Services 
provides comprehensive services to the financial industry in the area of system integration and 
business  process  outsourcing.  Furthermore,   Swisscom  IT  Services  offers  a  full  range  of  SAP  ser-
vices. Participations comprise mainly the subsidiaries Alphapay Ltd, Billag Ltd, Business Fleet Man-
agement Ltd, cablex Ltd and  Swisscom Broadcast Ltd. Alphapay Ltd is active as a debt collection 
agent and is specialised in receivables management for third parties. Billag Ltd collects radio and TV 
license fees on behalf of the Swiss Confederation. Business Fleet Management Ltd offers mobility 
services. cablex Ltd operates in the field of construction and maintenance of wired and wireless 
networks in Switzerland, primarily in the field of telecommunication.  Swisscom Broadcast Ltd is 
the leading provider in Switzerland of radio services, of cross-platform services for customers in the 
media field and of securitised radio transmissions. 

Revenue generated from services
Fixed networks
Fixed network services encompass primarily connection fees to residential and corporate custom-
ers, national and international telephony traffic for residential and business customers, leased lines, 
the use of  Swisscom’s fixed network by other telecommunication service providers, payphone ser-
vices, operator services as well as prepaid calling cards and the sale of terminal equipment. Instal-
lation and connection fees are deferred and released to income over the minimum term of the 
contract  on  a  straight-line  basis.  If  no  minimum  contract  term  has  been  agreed,  the  revenue  is 
recorded on the date of installation or connection. Revenue from telephony services is recorded at 
the time the calls are made. Revenue from the sale of prepaid call cards is deferred and released to 
income as and when actual minutes are used or when the cards expire. Revenue from leased lines 
is recorded on a straight-line basis over the duration of the contract. Revenue arising from the sale 
of equipment is recorded at the time of delivery.

Mobile
Mobile-phone services encompass mainly basic subscription charges, domestic and international 
mobile phone traffic for calls made by  Swisscom customers in Switzerland or abroad and roaming 
by foreign operators whose customers use  Swisscom’s networks. Mobile services also include val-
ue-added services, data traffic as well as the sale of mobile handsets. Revenue from mobile teleph-
ony is recorded on the basis of the actual minutes used. In part, subscriptions with a fixed monthly 
flat-rate fee are offered, the revenue from which is recognised on a straight-line basis over the term 
of the contract. Connection fees are deferred and released to income over the minimum term of 
the  contract  on  a  straight-line  basis.  If  no  minimum  contract  term  has  been  agreed,  revenue  is 
recognised on the date of connection. Roaming services are recorded as revenue on the basis of 
the minutes used or the agreed contractual rates at the time the service is provided. Revenue from 
roaming services with other telecommunication service providers is recorded gross. Value-added 
services as well as text or multimedia news and the sale of mobile handsets are recognised as rev-
enue at the time the service is provided.

144

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
Broadband
Internet services include the range of broadband access lines offered to residential and corporate 
customers as well as broadband access lines for wholesale customers. Revenues in connection with 
the provision of these services are deferred and released to income over the minimum contract 
term on a straight-line basis. If no minimum contract term has been agreed, the revenue is recog-
nised on the date of installation or connection.

Digital TV
In the TV sector, revenue is generated from the range of digital TV services and video-on-demand 
offered  for  residential  and  corporate  customers.  Revenue  from  TV  services  contains  non-recur-
ring installation and connection charges and recurring subscription fees. Installation and connec-
tion fees related to installations are deferred and released to income over the minimum contract 
term on a straight-line basis. If no minimum contract term has been agreed upon, the revenue is 
recorded on the date of installation or connection.

Communication and IT solutions
Services in the field of communication and IT solutions primarily include consultancy services as 
well  as  the  implementation  and  maintenance  and  operation  of  communication  infrastructures. 
Furthermore, they include applications and services as well as the integration, operation and main-
tenance  of  data  networks  and  outsourcing  services.  Revenues  from  customer-specific  construc-
tion contracts are accounted for using the percentage-of-completion method which is based on 
the ratio of costs incurred to-date to the estimated total costs. Revenue for long-term outsourcing 
contracts is recorded based on the volume of services provided to the customer. Start-up costs and 
integration of new outsourcing transactions are capitalised as other assets and amortised on a 
straight-line basis over the duration of the contract. Revenue from maintenance is recorded evenly 
over the term of the maintenance contracts. 

3.17  Subscriber acquisition and loyalty-programme costs

 Swisscom pays commissions to dealers for the acquisition and retention of  Swisscom customers. 
The commission payable is dependent on the type of subscription. Subscriber acquisition and loy-
alty-programme costs are expensed immediately, since these costs do not meet the criteria for the 
recognition of an intangible asset. 

3.18  Post-employment benefits

Defined benefit obligations and the related pension expense are determined on an actuarial basis 
using the projected unit credit method. This reflects the number of years of service completed by 
employees through the date of measurement and the assumptions made concerning future salary 
growth. The latest actuarial valuation was undertaken as at 31 December 2014. Current pension 
entitlements are charged to income in the period in which they arise. Actuarial gains and losses are 
recorded under other comprehensive income in the reporting period in which they arise. 

3.19  Share-based payments

The cost of shares issued to employees, members of the Group Executive Board and of the Board of 
Directors is equal to the fair value of the shares at the date of issuance. The related costs are recorded 
as personnel expense in the period in which the entitlement arose.

3.20  Income taxes

Income taxes include all current and deferred taxes which are based on income. Taxes which are 
not based on income, such as taxes on real estate and on capital are recorded as other operating 
expenses. Deferred taxes are computed using the balance sheet liability method whereby deferred 
tax is recognised in principle on all temporary differences. Temporary differences arise between the 
value of an asset or liability reported for tax purposes and its carrying amount in the financial state-
ments and which will reverse in future periods. Deferred tax assets and liabilities are determined 

145

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
using the tax rates that are expected to apply when the temporary difference reverses and based 
on the tax rates which are in force or announced as of the balance sheet date. Deferred tax assets 
are only recognised as assets to the extent that it is probable that they can be offset against future 
taxable income. Income tax liabilities on undistributed profits of Group companies are only recorded 
if the distribution of profits is to be made in the foreseeable future. Current and deferred tax assets 
and liabilities are netted when they relate to the same taxing authority and taxable entity.

3.21  Derivative financial instruments

Derivative financial instruments are initially recorded at fair value and subsequently remeasured 
at fair value. The method of recording the fluctuations in fair value is dependent on the underlying 
transaction and the intention with regards thereto upon purchase or issuance of this underlying 
transaction.  On  the  date  a  derivative  contract  is  entered,  management  designates  the  purpose 
of the hedging relationship: hedge of the fair value of an asset or liability (“fair value hedge”) or 
a hedge of future cash flows in the case of future transactions (“cash flow hedge”). Changes in 
the fair value of derivative financial instruments that were designated as hedging instruments for 
“fair value hedges” are recognised in the income statement. Changes in the fair value of derivative 
financial instruments that were designated as “cash flow hedges” are recognised in the hedging 
reserve as part of equity. If the recognition of a non-financial asset or non-financial liability results 
from an anticipated future transaction, the cumulative revaluation gains and losses are reclassified 
from equity and included in the acquisition cost of the asset or liability. If a hedge of a future trans-
action later results in the recording of a financial asset or financial liability, the amount included in 
equity is transferred to the income statement in the same period in which the financial asset or 
financial liability impacts the result. Otherwise, the amounts recorded in equity are recognised in 
the income statement as income or expense in the same period the cash flows of the intended or 
agreed future transaction occur. Changes in the fair value of derivative financial instruments that 
are not designated as hedging instruments are taken immediately to income. 

3.22  New and amended Standards and Interpretations

Amended International Financial Reporting Standards and Interpretations  
which will have to be applied for the first time in the accounting period
As from 1 January 2014 onwards,  Swisscom adopted various amendments to existing International 
Financial  Reporting  Standards  (IFRS)  and  Interpretations,  which  have  no  material  impact  on  the 
results or financial position of the Group.

Standard  

Name 

Amendments to IFRS 10,  
IFRS 12 and IAS 27  

Definition of Investment entities 

Amendments to IAS 39  

Novation of OTC derivatives and continuing designation for hedge accounting 

IFRIC 21  

Levies 

146

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
 
Amended International Financial Reporting Standards and Interpretations,  
whose application is not yet mandatory
The following Standards and Interpretations published up to the end of 2014 are mandatory for 
accounting periods beginning on or after 1 January 2015:

Standard  

IFRS 9  

Name  

Financial instruments  

Amendments to IFRS 10  
and IAS 28  

Sale or contribution of assets between an investor  
and its associate or joint venture  

Amendments to IFRS 11  

Accounting for acquisitions of interests in a joint operation  

IFRS 14  

IFRS 15  

Regulatory accrual item  

Revenue from contracts with customers  

Amendments to IAS 1  

Disclosure initiative  

Amendments to IAS 16  
and IAS 38  

Amendments to IAS 16  
and IAS 41  

Clarification acceptable methods of depreciation and amortisation  

Agriculture: Bearer plants  

Amendments to IAS 19  

Defined benefit plans: employee contributions  

Amendments to IAS 27  

Equity method in separate financial statements  

Various  

Various  

Various  

Improvements to IFRS 2010–2012  

Improvements to IFRS 2011–2013  

Improvements to IFRS 2012–2014  

Effective from 

1 January 2018 

1 January 2016 

1 January 2016 

1 January 2016 

1 January 2017 

1 January 2016 

1 January 2016 

1 January 2016 

1 January 2015 

1 January 2016 

1 January 2015 

1 January 2015 

1 January 2016 

Swisscom  will  review  its  financial  reporting  for  the  impact  of  the  new  and  amended  Standards 
which take effect on or following 1 January 2015 and for which  Swisscom did not make voluntary 
early application. At present,  Swisscom anticipates no material impact on consolidated financial 
reporting with the exception of the amendment described in the following paragraph. 
IFRS 15 “Revenue from Contracts with Customers”: in contrast to the revenue recognition stand-
ards currently in force, the new Standard provides for a single, principles-based, five-step model 
which is to  be  applied to  all  contracts with customers.  In accordance with  IFRS  15,  the  amount 
which is expected to be received from customers as consideration for the transfer of goods and 
services is to be recognised as revenue. As regards determining the time or period, it is no longer 
a question of the transfer of risks and opportunities but of the transfer of control over the goods 
and services to the customers. As regards multi-component contracts, IFRS 15 explicitly rules that 
the transaction price is to be allocated to each distinct performance obligation in relation to the 
relative stand-alone selling prices. Furthermore, the new Standard contains new rules regarding 
the costs of fulfilment and obtaining a contract as well as guidelines as to the question when such 
costs are to be capitalised. In addition, the new Standard requires new, more detailed note disclo-
sure information.  Swisscom anticipates that the wide-ranging amendments, in particular in the 
area of accounting for multi-component contracts and the prescribed capitalisation of customer 
acquisition costs, will impact consolidated financial reporting. However, a reliable estimate of the 
impact of IFRS 15 can only be made once a detailed analysis has been performed in a conclusive 
manner. 

147

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
 
  
 
  
 
4  Significant accounting judgments, estimates and assumptions 

in applying accounting policies

The preparation of consolidated financial statements is dependent upon estimates and assump-
tions being made in applying the accounting policies for which management can exercise a cer-
tain degree of judgment. In applying the relevant accounting policies to the consolidated financial 
statements, certain assumptions and estimates have to be made about the future that may have a 
material influence on the amount and presentation of assets and liabilities, revenues and expenses 
as well as the disclosures in the notes. The estimates used in drawing up the consolidated finan-
cial statements and valuations are based on empirical values and other factors which are deemed 
appropriate in the given circumstances. The following estimates used and assumptions made in 
applying the accounting policies have a critical influence on the consolidated financial statements. 

Goodwill

As of 31 December 2014, the carrying amount of goodwill from acquisitions totalled CHF 4,987 mil-
lion. The recoverability of goodwill is tested for impairment annually during the fourth quarter. In 
addition, an extraordinary review is undertaken whenever there are indications that impairment 
has occurred. The value of goodwill is primarily dependent upon projected cash flows, the discount 
rate  (WACC)  and  long-term  growth  rate.  The  significant  assumptions  are  disclosed  in  Note  24. 
Changes to these assumptions may result in an impairment loss in the following year. 

Post-employment benefits

Defined-benefit  obligations  are  calculated  on  the  basis  of  various  financial  and  demographic 
assumptions. The key assumptions for valuing the retirement-benefit obligations are the discount 
rate, future salary and pension increases, interest on pension plan savings as well as life expec-
tancy. As of 31 December 2014, the funding deficit of CHF 2,441 million was recognised as a liabil-
ity in the consolidated balance sheet. Changes in estimates can impact recorded defined-benefit 
obligations. The equal distribution of risk prescribed by law and in the regulations in the event of a 
funding deficit is not taken into account when measuring the obligation. See Note 10.

Provisions for dismantling and restoration costs

Provisions are raised for costs incurred in connection with dismantling and restoring telecommu-
nication installations and transmitter stations. As of 31 December 2014, the carrying amount of 
these provisions totalled CHF 646 million. The level of the provisions is primarily determined by 
estimates of future costs for dismantling and restoration and the timing of the dismantling. An 
increase in the estimated costs by 10% would result in an increase in the provision of CHF 60 mil-
lion. A postponement of the date of dismantling by ten years would lead to a decrease in the provi-
sions of CHF 29 million. See Note 28.

Provisions for regulatory proceedings

Various  proceedings  are  in  course  in  connection  with  the  setting  of  prices  for  regulated  access 
services.  Swisscom has set up provisions   on the basis of its own estimate of the expected financial 
outcome thereof. As of 31 December 2014, the provisions for regulatory proceedings aggregated 
CHF 106 million. Further developments in the proceedings or a decision by the competent court 
may result in a revised assessment of the financial outcome in subsequent years, thereby leading 
to an increase or decrease of the recorded provisions. See Note 28.

148

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
Proceedings conducted by the Competition Commission

The  Competition  Commission  (ComCo)  is  conducting  an  investigation  into  ADSL  prices  against 
 Swisscom.  The  proceedings  are  described  in  Note  29.  In  the  event  that   Swisscom  is  deemed  to 
have violated Antitrust Law, ComCo is entitled to impose sanctions. On the basis of a legal opinion, 
 Swisscom considers it unlikely that ComCo will impose direct sanctions. Accordingly, no provisions 
were recognised in the 2014 consolidated financial statements in connection with these proceed-
ings. Further developments in the proceedings may result in a revised assessment of the financial 
outcome in subsequent years and lead to the need to record provisions.

Allowances for doubtful receivables

Allowances for doubtful receivables are recorded in order to cover foreseeable losses arising from a 
customer’s inability to pay. As of 31 December 2014, the carrying value of allowances for trade and 
other receivables totalled CHF 210 million. In determining the appropriateness of the allowance, 
several factors are considered. These include the ageing structure of receivables, the current finan-
cial solvency of the customer and the historical experience with receivable losses. The actual level 
of receivable losses may be higher than the amount recognised if the actual financial situation of 
the customers is worse than originally expected. See Note 18.

Deferred income tax assets

The recognition of deferred tax assets and liabilities is based on the judgment of management. 
Deferred tax assets on tax loss carry-forwards are only recognised if it is probable that they can 
be used. Whether or not they can be used depends on whether taxable profits can be achieved in 
the future which can be offset against the available tax loss carry-forwards. In order to assess the 
probability of their future use, estimates must be made of various factors such as future profita-
bility. If the actual results differ from the estimates, this can lead to a change in the assessment 
of recoverability of the deferred tax assets. On 31 December 2014, recognised deferred tax assets 
amounted to CHF 950 million. See Note 15.

Useful lives of property, plant and equipment

As  of  31  December  2014,  the  carrying  amount  of  property,  plant  and  equipment  totalled 
CHF  9,720  million.  In  assessing  the  useful  life  of  an  item  of  property,  plant  and  equipment,  the 
expected use of the asset by the company, expected physical wear and tear, technological develop-
ments as well as past experience with comparable assets are considered. The assessment of useful 
lives is based upon the judgment of management. A change in the useful lives may impact the 
future level of depreciation and amortisation recorded. See Notes 3.7 and 23.

149

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
 
5  Business combinations

Business combinations in 2014

In 2014,  Swisscom made payments totalling CHF 305 million for the acquisition of Group companies. 
Of this amount, CHF 288 million relates to the takeover of PubliGroupe in September 2014. 

Public takeover of PubliGroupe SA
In June 2014,  Swisscom launched a public takeover bid for PubliGroupe SA (PubliGroupe).  Swisscom 
offered the shareholders of PubliGroupe a price of CHF 214 per share, which corresponds to a total 
purchase consideration of CHF 474 million. Upon expiration of the offer period on 25 August 2014, 
 Swisscom held 98.37% of the share capital of PubliGroupe and the takeover was consummated on 
5 September 2014. The purchase consideration for the 98.37% of the share capital was CHF 466 mil-
lion.  Because  the  threshold  of  98%  within  the  framework  of  public  takeover  bid  was  exceeded, 
 Swisscom  may  initiate  a  procedure  to  have  the  remaining  non-controlling  interests   cancelled  in 
consideration for the payment of the offer price of CHF 214 per share. The purchase consideration 
of CHF 8 million for the remaining 1.63% of the share capital was recognised as a liability in the third 
quarter of 2014. 
The takeover of PubliGroupe was primarily to achieve full control over and further develop the Local 
Group. PubliGroupe is active primarily in the Swiss directories market and owns a 51% shareholding 
in LTV Yellow Pages Ltd and  a 49% shareholding in  Swisscom Directories Ltd and local.ch Ltd (Local 
Group). Prior to the acquisition,  Swisscom had held a 49% interest in LTV Yellow Pages Ltd and a 
51% shareholding  in  Swisscom Directories Ltd and local.ch Ltd. Until then,  Swisscom Directories 
Ltd  and  local.ch  Ltd  were  treated  as  fully  consolidated  subsidiaries  in  the  consolidated  financial 
statements of  Swisscom and LTV Yellow Pages Ltd was accounted for as an associated company. 
Of the purchase consideration, an amount of CHF 162 million represents the acquisition of the out-
standing non-controlling interests in  Swisscom Directories Ltd and local.ch Ltd. As  Swisscom held 
a controlling interest in  Swisscom Directories Ltd and local.ch Ltd prior to the takeover, the trans-
action is dealt with in shareholders’ equity. The carrying value in  Swisscom’s consolidated financial 
statements of its 49% shareholding in LTV Yellow Pages Ltd at the time of the takeover amounted 
to CHF 26 million. In accordance with IFRS, the difference of CHF 82 million between the carrying 
value and the fair value was recognised as other financial income in the third quarter of 2014. Fol-
lowing the takeover, LTV Yellow Pages Ltd and local.ch Ltd were merged into  Swisscom Directories 
Ltd. PubliGroupe holds, in addition, further shareholdings in media companies and media service 
providers as well as being the owner of real estate properties.  Swisscom plans to sell the sharehold-
ings as well as the real-estate properties to the media companies. For further information see Note 
22.   Swisscom  will  examine  all  options  regarding  the  further  shareholdings.  By  the  end  of  2014, 
various investments were sold to media companies for a price of CHF 57 million.

150

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
In  accordance  with  IFRS,  the  acquisition  costs  for  the  acquisition  of  PubliGroupe  amounted  to 
CHF 420 million. This is comprised of the purchase price for PubliGroupe shares of CHF 474 million 
and the fair value of the previous 49% participation in LTV Yellow Pages Ltd of CHF 108 million, 
less  the  fair  value  of  the  non-controlling  shares  of   Swisscom  Directories  Ltd  and  local.ch  Ltd  of 
CHF  162  million.  The  business  combination  was  accounted  for  provisionally  in  the  consolidated 
financial statements as at 31 December 2014, since not all the necessary information concerning 
the  acquired  foreign  operations  was  available  at  the  time  of  preparing  these  year-end  financial 
statements. The provisional allocation of acquisition costs to the net assets of PubliGroupe may be 
analysed as follows:

In CHF million  

Cash and cash equivalents  

Other financial assets  

Non-current assets held for sale. See Note 22.  

Investments in associates. See Note 25.  

Property, plant and equipment  

Other intangible assets  

Receivables from pension plans  

Other current and non-current assets  

Deferred tax liabilities  

Financial liabilities  

Other current and non-current liabilities  

Identifiable assets and liabilities  

Goodwill  

Purchase consideration  

Cash and cash equivalents acquired  

Investments in associates. See Note 25.  

Deferred payment of purchase price  

Total cash outflow  

2014 

16 

42 

137 

48 

4 

63 

15 

48 

(11) 

(20) 

(114) 

228 

192 

420 

(16) 

(108) 

(8) 

288 

The gross value of the trade receivables acquired amounts to CHF 47 million. At the time of the 
takeover, it was anticipated that, of this amount, CHF 7 million was irrecoverable. The main reasons 
for the recognition of goodwill are the future anticipated synergies and additional market shares 
as well as the qualified employees. Transaction costs of CHF 1 million were recorded as other oper-
ating  expenses  in  connection  with  the  takeover  of  PubliGroupe.   Swisscom’s  consolidated  finan-
cial statements as of and for the year ended 31 December 2014 reflect additional net revenues 
of  CHF  41  million  as  well  as  net  income  of  CHF  6  million  since  the  takeover  of  PubliGroupe  on 
5 September 2014. On the assumption that PubliGroupe had been included in the consolidated 
financial statements as from 1 January 2014, there would have resulted consolidated pro-forma 
net revenues of CHF 11,753 million and a consolidated pro-forma net income of CHF 1,712 million.

Business combinations in 2013

Payments totalling CHF 60 million were made in 2013 for the acquisition of Group companies. Of 
this  amount,  CHF  3  million  relates  to  deferred  consideration  for  business  combinations  in  prior 
years and CHF 57 million for businesses acquired in 2013. The newly acquired companies in 2013 
are  viewed  individually  as  non-significant  business  combinations  and  are  thus  reported  on  an 
aggregate basis. 
In February 2013, Hospitality Services acquired the operating business of Deuromedia. Deuromedia 
provides IP-based infotainment solutions for the hospitality market. 
At the end of March 2013, Datasport Ltd acquired the entire share capital of Abavent GmbH. Abav-
ent GmbH is a German provider of sporting events. 
In April 2013,  Swisscom IT Services acquired the business platform from Entris Banking and in doing 
so, the entire capital of Entris Integrator AG. Using the business platform of Entris Integrator AG, 
banks execute their banking activities such as the processing of payment transactions, credit and 
security settlements or e-banking. Following acquisition, the investee changed its name to  Swisscom 

151

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
Banking Provider Ltd. In addition, in June 2013,  Swisscom IT Services Ltd acquired the entire share 
capital of Entris Operations AG. Entris Operations AG processes primarily the cash and securities 
settlement operations for some 50 banks. Following acquisition, Entris Operations AG was merged 
into  Swisscom Banking Provider Ltd.
Furthermore,  Swisscom increased its shareholding in CT Cinetrade Ltd (Cinetrade) from 49% to 75% 
in  April  2013.  Cinetrade  offers  TV-related  services,  Pay-TV,  transmissions  of  sporting  events  and 
video-on-demand. Cinetrade additionally operates one of the leading cinema chains in Switzerland.
In December,  Swisscom Switzerland acquired a 67% equity holding in DL-Groupe GMG Ltd, which 
provides services in the field of IP-based managed unified communication and collaboration services. 
The aggregate allocation of acquisition costs to the net assets may be analysed as follows:

In CHF million  

Cash and cash equivalents  

Property, plant and equipment  

Other intangible assets  

Other current and non-current assets  

Deferred tax liabilities  

Other current and non-current liabilities  

Identifiable assets and liabilities  

Share of identifiable net assets attributable to non-controlling interests  

Goodwill  

Purchase costs  

Cash and cash equivalents acquired  

Investments in associates. See Note 25.  

Option from business combinations. See Note 33.  

Cash outflow from business combinations of the current year  

Cash outflow from business combinations of prior years  

Total cash outflow from business combinations  

2013 

55 

32 

66 

43 

(15) 

(84) 

97 

(19) 

159 

237 

(55) 

(105) 

(20) 

57 

3 

60 

152

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

The main reasons for the recognition of goodwill are the future anticipated synergies and addi-
tional market shares as well as the qualified employees. In the 2013 consolidated financial state-
ments, additional net revenues of CHF 172 million and net income of CHF 17 million were gener-
ated from these business combinations. Assuming that the subsidiary companies acquired in 2013 
had been included in the consolidated financial statements as from 1 January 2013, there would 
have resulted consolidated pro-forma net revenues of CHF 11,529 million and a consolidated pro-
forma net income of CHF 1,700 million. 

6  Segment information

Operating  segments  requiring  to  be  reported  are  determined  on  the  basis  of  the  management 
approach. Accordingly, external segment reporting reflects the internal organisational and man-
agement structure used within the Group as well as internal financial reporting to the Chief Operat-
ing Decision Maker. The segment information disclosed is in line with that of the internal reporting 
systems. Reporting is divided into the segments “Residential Customers”, “Small and Medium-Sized 
Enterprises”,  “Corporate  Business”,  “Wholesale”  and  “Network  &  IT”  which  are  grouped  under 
 Swisscom Switzerland, “Fastweb” and “Other Operating Segments”. In addition, unallocated costs 
are reported separately under “Group Headquarters”.
In segment reporting, the business divisions of  Swisscom Switzerland are reported as individual 
segments. The support functions of finance, human resources and strategy of  Swisscom Switzer-
land are embedded in the division Network & IT. No network costs are recharged for the financial 
management of customer segments. The results of the customer segments Residential Customers, 
Small and Medium-Sized Enterprises, Corporate Business and the segment Wholesale thus report 
their contribution margins prior to network costs. Network costs are planned, monitored and con-
trolled by the business division Network & IT which is managed as a cost centre. For this reason, 

 
 
 
 
 
 
 
no revenue is credited to the Network & IT division within segment reporting. The segment results 
of Network & IT consist of operating expenses and depreciation and amortisation less capitalised 
self-constructed assets and other income. The sum of the segment results of  Swisscom Switzer-
land corresponds in aggregate to the operating results (EBIT) of  Swisscom Switzerland. Fastweb 
is one of the largest fixed-network operators and a leading provider of IP-based services in Italy. 
It  is  reported  in  the  consolidated  financial  statements  as  a  separate   segment.  Other  Operating 
Segments principally comprise  Swisscom IT Services,  Swisscom Real Estate and the area Participa-
tions. Group Headquarters which includes unallocated costs, comprises mainly the Group central 
divisions of  Swisscom,  Swisscom Re Ltd and the employment company Worklink Ltd. 
The services offered by each operating segment are described in Note 3.16. The segment results 
of the segments Fastweb and Other Operating Segments correspond to the operating result (EBIT) 
of these units. The latter reflects the net revenues from external customers and other segments 
less segment expenses and depreciation, amortisation and impairment losses on property, plant 
and equipment and intangible assets. Segment expenses include the costs of materials and ser-
vices, personnel costs and other operating costs less capitalised self-constructed assets and other 
income.  The  segment  expense  includes  ordinary  employer  contributions  as  retirement-benefit 
expense. The difference between the ordinary employer contributions and the retirement-benefit 
expense as provided for under IAS 19 is reported in the column “Eliminations”. In 2014, no costs 
are included in the column “Eliminations” as a reconciling item to retirement-benefit expense in 
accordance with IAS 19 (prior year: gain of CHF 17 million). 
Group Headquarters charges no management fees to other segments for its financial management 
services; similarly, the segment Network & IT recharges no network costs to the other segments. 
Other inter-segment services are recharged at market prices. Unrealised gains and losses may arise 
as a result of recharging services and sales of assets between the segments. These are eliminated 
and are reported in the segment information in the column “Eliminations”. Capital expenditures by 
segment include additions to property, plant and equipment and other intangible assets.  
Segment information for 2014 of  Swisscom may be analysed as follows:

2014, in CHF million  

Swisscom   
Switzerland   

Fastweb   

Other   
operating   
segments   

Group   
Head-   
quarters   

Net revenue from external customers  

8,571   

2,043   

1,088   

Net revenue with other segments  

Net revenue  

Segment result  

Financial income and financial expense, net  

Share of results of associates  

Income before income taxes  

Income tax expense  

Net income  

Associates  

Assets held for sale  

Capital expenditure in property, plant and  
equipment and other intangible assets  

Depreciation, amortisation and impairment losses  

Gain (loss) on disposal of property,  
plant and equipment, net  

Share of results of associates  

60   

8,631   

2,403   

68   

–   

1,571   

1,173   

(2)  

26   

4   

801   

2,047   

1,889   

1   

1   

2   

(119)  

186   

(126)  

47   

–   

682   

744   

–   

–   

56   

80   

236   

175   

51   

–   

–   

–   

–   

5   

–   

–   

Elimi-   
nation   

Total 

–   

11,703 

(866)  

(866)  

(22)  

–   

–   

(29)  

(6)  

–   

–   

– 

11,703 

2,322 

(260) 

26 

2,088 

(382) 

1,706 

171 

80 

2,460 

2,091 

49 

26 

153

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
   
   
   
 
  
   
 
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
  
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
   
   
   
   
   
 
Segment information 2014 of  Swisscom Switzerland is to be analysed as follows:

2014, in CHF million  

Small and   
Medium-   
Sized   
Enterprises   

Residential   
Customers   

Corporate   
Business   

Whole-   
sale   

Network   
& IT   

Elimi-   
nation   

Total 
Swisscom 
Switzer- 
land 

Net revenue from external customers  

5,168   

1,139   

1,694   

Net revenue with other segments  

Net revenue  

Segment result  

Associates  

Capital expenditure in property, plant and  
equipment and other intangible assets  

158   

5,326   

2,823   

3   

172   

Depreciation, amortisation and impairment losses  

128   

Gain (loss) on disposal of property,  
plant and equipment, net  

Share of results of associates  

(1)  

2   

20   

94   

1,159   

1,788   

850   

832   

–   

25   

6   

–   

–   

–   

83   

68   

–   

–   

570   

359   

929   

381   

64   

–   

–   

–   

24   

–   

–   

–   

(2,483)  

1   

1,291   

971   

(1)  

–   

–   

8,571 

(571)  

(571)  

–   

–   

–   

–   

–   

–   

60 

8,631 

2,403 

68 

1,571 

1,173 

(2) 

26 

Segment information 2013 of  Swisscom is to be analysed as follows:

2013, in CHF million  

Swisscom   
Switzerland   

Fastweb   

Other   
operating   
segments   

Group   
Head-   
quarters   

Net revenue from external customers  

8,389   

2,013   

1,032   

5   

787   

2,018   

1,819   

(120)  

108   

(135)  

–   

1   

1   

Elimi-   
nation   

Total 

–   

11,434 

(853)  

(853)  

(38)  

– 

11,434 

2,258 

(259) 

30 

2,029 

(334) 

1,695 

153 

13 

2,445 

2,044 

3 

30 

49   

–   

695   

740   

–   

–   

11   

13   

244   

195   

13   

–   

–   

–   

–   

8   

–   

–   

–   

–   

(10)  

(3)  

–   

–   

Net revenue with other segments  

Net revenue  

Segment result  

Financial income and financial expense, net  

Share of results of associates  

Income before income taxes  

Income tax expense  

Net income  

Associates  

Assets held for sale  

Capital expenditure in property, plant and  
equipment and other intangible assets  

Depreciation, amortisation and impairment losses  

Gain (loss) on disposal of property,  
plant and equipment, net  

Share of results of associates  

60   

8,449   

2,443   

93   

–   

1,516   

1,104   

(10)  

30   

154

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
   
   
   
   
   
  
   
   
   
   
   
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
 
   
   
   
   
   
   
 
  
   
   
   
 
  
   
 
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
  
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
   
   
   
   
   
 
Segment information 2013 of  Swisscom Switzerland is to be analysed as follows:

2013, in CHF million  

Small and   
Medium-   
Sized   
Enterprises   

Residential   
Customers   

Corporate   
Business   

Whole-   
sale   

Network   
& IT   

Elimi-   
nation   

Total 
Swisscom 
Switzer- 
land 

Net revenue from external customers  

4,985   

1,128   

1,688   

Net revenue with other segments  

Net revenue  

Segment result  

Associates  

Capital expenditure in property, plant and  
equipment and other intangible assets  

160   

5,145   

2,790   

29   

199   

Depreciation, amortisation and impairment losses  

108   

Gain (loss) on disposal of property,  
plant and equipment, net  

Share of results of associates  

–   

9   

23   

99   

1,151   

1,787   

859   

832   

–   

17   

5   

–   

–   

–   

92   

75   

(1)  

–   

588   

378   

966   

384   

63   

–   

–   

–   

21   

–   

–   

–   

(2,423)  

1   

1,208   

917   

(9)  

–   

–   

8,389 

(600)  

(600)  

1   

–   

–   

(1)  

–   

–   

60 

8,449 

2,443 

93 

1,516 

1,104 

(10) 

30 

Disclosures by geographical regions

 Swisscom’s  operations  are  conducted  mainly  in  Switzerland  where  it  provides  a  comprehensive 
range  of  telecommunication  services.  Business  activities  abroad  mainly  relate  to  Fastweb  and 
 Swisscom Hospitality Services. Fastweb primarily provides fixed-network and IP-based products 
in Italy.  Swisscom Hospitality Services is a provider of broadband and Internet-based solutions for 
hotel guests in virtually all of Europe, the United States and Asia. Net revenues and assets are allo-
cated to regions. Net revenues and assets are allocated according to the registered office of the 
related Group company.

In CHF million  

Switzerland  

Italy  

Other countries in Europe  

Other countries outside Europe  

Not allocated  

Total  

Disclosures by products and services

In CHF million  

Mobile access lines single subscriptions  

Fixed access lines single subscriptions  

Bundles  

Other  

Not allocated  

Total net revenue  

Net   
revenue   

9,586   

2,048   

55   

14   

–   

2014   

Non-current   
assets   

13,423   

3,281   

151   

–   

651   

Net   
revenue   

9,358   

2,020   

48   

8   

–   

2013 

Non-current 
assets 

12,726 

3,414 

87 

1 

472 

11,703   

17,506   

11,434   

16,700 

2014   

2,852   

3,832   

1,938   

3,080   

1   

2013 

2,874 

4,027 

1,576 

2,956 

1 

11,703   

11,434 

155

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

The products and services offered by each operating segment are described in Note 3.16.

Significant customers

 Swisscom has a large number of customers. No individual customers accounted for more than 10% 
of segment revenue in 2013 and 2014.

 
 
 
 
 
 
 
  
   
   
   
   
   
  
   
   
   
   
   
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
 
   
   
   
   
   
   
 
  
  
7  Net revenue

In CHF million  

Net revenue from services  

Net revenue from sale of merchandise  

Net revenue from the right of use of intangible assets  

Total net revenue  

2014   

10,874   

828   

1   

2013 

10,556 

875 

3 

11,703   

11,434 

Further information on  Swisscom’s business activities is set out in Notes 3.16 and 6.

8 

 Goods and services purchased

In CHF million  

Raw materials and supplies  

Services purchased  

Customer premises equipment and merchandise  

National traffic fees  

International traffic fees  

Traffic fees of foreign subsidiaries  

Total goods and services purchased  

9  Personnel expense

In CHF million  

Salary and wage costs  

Social security expenses  

Expense of defined benefit plans. See Note 10.  

Expense of defined contribution plans. See Note 10.  

Expense of share-based payments. See Note 11.  

Salary and wage costs of the employment company Worklink  

Termination benefits  

Other personnel expense  

Total personnel expense  

Termination benefit programmes

2014   

42   

503   

1,103   

176   

246   

299   

2013 

24 

502 

1,022 

180 

265 

345 

2,369   

2,338 

2014   

2,194   

232   

244   

10   

5   

5   

(1)  

62   

2,751   

2013 

2,132 

224 

258 

11 

6 

2 

6 

67 

2,706 

 Swisscom  supports  employees  affected  by  downsizing  through  a  social  plan.  Depending  on  the 
relevant social plan as well as age and length of service, certain employees affected by downsizing 
may transfer to the employment company Worklink Ltd. The employment company Worklink Ltd 
hires out participating employees to third parties on a temporary basis. For further information see 
Note 28.

156

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
10  Post-employment benefits

Defined-benefit plans

 Swisscom  maintains  several  pension  plans  for  employees  in  Switzerland  and  Italy.  Expenses  of 
defined benefit plans totalled CHF 268 million in 2014 (prior year: CHF 295 million). Of this amount, 
CHF 244 million (prior year: CHF 258 million) was recorded as personnel expense and CHF 24 million 
(prior year: CHF 37 million) as finance expense. 

comPlan
The majority of  Swisscom’s employees in Switzerland are insured for the risks of old age, death and 
disability by the independent pension plan, comPlan. The benefits of comPlan exceed the minimum 
laid down in the Federal Law on Occupational Retirement, Survivors’ and Disability Insurance (BVG). 
The ordinary employer contributions encompass risk contributions of 3.35% and contributions var-
ying with age of 5-13% of the insured salary to be credited to the individual retirement savings’ 
accounts. The standard retirement age is 65. Employees qualify for early retirement at the earliest 
on their 58th birthday, whereby the rate of conversion is reduced in line with the longer expected 
duration of pension payments. Furthermore, employees may choose to take their entire pension 
or part thereof in the form of a capital payment. The amount of the pension paid results from the 
conversion rate which is applied to the accumulated savings of the individuals concerned in the 
case of retirement. For individuals retiring at the age of 65, the rate of conversion is 6.4% up to 
the end of 2013. From 2014 onwards, the conversion rate was reduced to 6.11%. The accumulated 
savings result from employee and employer contributions which are paid into the individual sav-
ings account of each individual insured person as well as the interest accruing on the accumulated 
savings. The interest rate to be applied to the accumulated pension savings is defined annually by 
the Foundation Council of comPlan. comPlan has the legal form of a foundation. The Foundation 
Council, which is constituted by an equal number of representatives of the employer and employ-
ees, is responsible for the management of the Foundation. The duties of the Foundation Council 
are laid down in the BVG and the Pension Fund Rules. In accordance with BVG, a temporary short-
fall  is  permitted.  The  Foundation  Council  must  take  appropriate  measures  in  order  to  solve  the 
shortfall within a reasonable time. Pursuant to BVG, additional employer and employee contribu-
tions may be incurred whenever a significant shortfall in accordance with BVG arises. In such cases, 
the risk is split between the employer and employees and the employer is not legally obligated to 
assume more than 50% of the additional contributions. As of 31 December 2014, the funding ratio 
as  defined  by  BVG  of  comPlan  was  111%  (prior  year:  106%).  The  Investment  Commission  is  the 
central management, coordination and monitoring body for the management of the pension plan 
assets. The pension plan assets are administered using mandated, independent financial service 
providers. Monitoring is supported by an external investment controller. The Foundation Council 
determines the investment strategy within the framework of the legal provisions. Within its terms 
of reference, the Investment Commission may undertake the asset allocation. 

Other pension plans
In addition to various smaller pension plans in Switzerland, other pension plans include the pen-
sion plan for Fastweb employees and the pension plan of the PubliGroupe. Employees of the Ital-
ian  subsidiary  Fastweb  have  acquired  entitlements  to  future  pension  benefits  up  to  the  end  of 
2006. These benefits are recorded in the balance sheet as defined-benefit obligations. With the 
PubliGroupe pension fund, employees of PubliGroupe Group companies in Switzerland are insured 
against the risks of age, death and disability. The amount of the pension paid results from the con-
version rate which is applied to the accumulated savings of the individuals concerned in the case of 
retirement. For individuals retiring at the age of 65, the rate of conversion is 6.4%. The accumulated 
savings result from employee and employer contributions which are paid into the individual sav-
ings account of each individual insured person as well as the interest accruing on the accumulated 
savings.

157

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
Pension cost

Defined-benefit pension plans

In CHF million  

Current service cost  

Plan amendments  

Administration expense  

Employment termination benefits  

Total recognised in personnel expense  

Interest cost on net defined benefit obligations  

Total recognised in financial expense  

Total expense of defined benefit plans  
recognised in income statement  

comPlan    Other plans   

2014   

comPlan    Other plans   

234   

–   

3   

–   

237   

24   

24   

261   

6   

–   

1   

–   

7   

–   

–   

7   

240   

244   

–   

4   

–   

244   

24   

24   

–   

3   

6   

253   

37   

37   

268   

290   

7   

(3)  

1   

–   

5   

–   

–   

5   

2013 

251 

(3) 

4 

6 

258 

37 

37 

295 

In addition, other comprehensive income includes an actuarial loss of CHF 1,161 million (prior year: 
actuarial gain of CHF 847 million) which may be analysed as follows:

In CHF million  

comPlan    Other plans   

2014   

comPlan    Other plans   

2013 

Actuarial gains and losses from:  

Change of the financial assumptions  

Experience adjustments to defined benefit obligations  

Return on plan assets excluding the  
recognised part of financial result  

Total expense (income) of defined benefit plans  
recognised in other comprehensive income  

1,536   

(102)  

52   

–   

1,588   

(102)  

(384)  

(165)  

(24)  

2   

(408) 

(163) 

(315)  

(10)  

(325)  

(272)  

(4)  

(276) 

1,119   

42   

1,161   

(821)  

(26)  

(847) 

Defined-contribution pension plans
Expenses in 2014 for defined-contribution plans aggregated CHF 10 million (prior year: CHF 11 million).

158

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
   
   
   
   
   
 
   
   
   
   
   
 
   
   
   
   
   
 
   
   
   
   
   
 
Status of pension plans

In CHF million  

comPlan    Other plans   

2014   

comPlan    Other plans   

2013 

Defined benefit obligations  

Balance at 1 January  

Current service cost  

Interest cost on defined benefit obligations  

Employee contributions  

Benefits paid  

Actuarial losses (gains)  

Additions from acquisition of subsidiaries  

Plan amendments  

Employment termination benefits  

Transfer of pension plans to comPlan  

Balance at 31 December  

Plan assets  

Balance at 1 January  

Interest income on plan assets  

Employer contributions  

Employee contributions  

Benefits paid  

Return on plan assets excluding the  
recognised part of financial result  

Additions from acquisition of subsidiaries  

Plan amendments  

Administration expense  

Transfer of pension plans to comPlan  

Balance at 31 December  

Net defined benefit obligations  

9,533   

162   

9,695   

9,823   

107   

9,930 

234   

218   

162   

(259)  

1,434   

–   

–   

–   

84   

11,406   

6   

–   

–   

–   

52   

589   

–   

–   

(84)  

725   

240   

218   

162   

(259)  

1,486   

589   

–   

–   

–   

244   

188   

152   

(331)  

(549)  

–   

–   

6   

–   

7   

2   

2   

(6)  

(22)  

85   

(13)  

–   

–   

251 

190 

154 

(337) 

(571) 

85 

(13) 

6 

– 

12,131   

9,533   

162   

9,695 

8,286   

116   

8,402   

7,772   

50   

7,822 

194   

259   

162   

(259)  

315   

–   

–   

(3)  

72   

9,026   

–   

7   

–   

–   

10   

604   

–   

(1)  

(72)  

664   

194   

266   

162   

(259)  

325   

604   

–   

(4)  

–   

151   

273   

152   

(331)  

272   

–   

–   

(3)  

–   

2   

3   

2   

(4)  

4   

70   

(10)  

(1)  

–   

153 

276 

154 

(335) 

276 

70 

(10) 

(4) 

– 

9,690   

8,286   

116   

8,402 

Net defined benefit obligations recognised at 31 December  

2,380   

61   

2,441   

1,247   

46   

1,293 

Movements in recognised defined-benefit obligations are to be analysed as follows:

In CHF million  

Balance at 1 January  

Pension cost, net  

Employer contributions and benefits paid  

Additions from acquisition of subsidiaries  

Expense (income) of defined benefit plans  
recognised in other comprehensive income  

Transfer of pension plans to comPlan  

Balance at 31 December  

comPlan    Other plans   

2014   

comPlan    Other plans   

1,247   

261   

(259)  

–   

1,119   

12   

2,380   

46   

7   

(7)  

(15)  

42   

(12)  

61   

1,293   

2,051   

268   

(266)  

(15)  

1,161   

–   

290   

(273)  

–   

(821)  

–   

2,441   

1,247   

57   

5   

(5)  

15   

(26)  

–   

46   

2013 

2,108 

295 

(278) 

15 

(847) 

– 

1,293 

The  weighted  average  duration  of  the  net  present  value  of  the  recorded  pension  obligations  is 
18 years (prior year: 17 years).

Breakdown of pension plan assets

comPlan
The breakdown of the comPlan’s pension assets by the various investment categories and invest-
ment strategy is as follows:

159

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
  
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
   
   
   
   
   
 
  
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
   
   
   
   
   
 
Category  

Government bonds Switzerland  

Corporate bonds Switzerland  

Investment   
strategy   

10.0%   

8.0%   

Quoted   

5.3%   

8.7%   

Government bonds World-developed markets  

11.0%   

11.0%   

Corporate bonds World-developed markets  

Government bonds World-emerging markets  

Private Debt  

Third-party debt instruments  

Equity shares Switzerland  

8.0%   

6.0%   

5.0%   

7.9%   

6.6%   

–   

48.0%   

39.5%   

5.0%   

6.2%   

Equity shares world developed markets  

12.0%   

12.7%   

Equity shares world emerging markets  

Equity instruments  

Real estate Switzerland  

Real estate World  

Real estate  

Commodities  

Private markets  

Hedge Funds  

8.0%   

25.0%   

11.0%   

4.0%   

8.1%   

27.0%    

8.1%   

4.1%   

15.0%   

12.2%   

4.0%   

7.0%   

–   

1.2%   

–   

–   

–   

–   

–   

–   

–   

1.0%   

8.7%   

–   

–   

–   

–   

2.3%   

–   

2.3%   

2.6%   

5.1%   

–   

31.12.2014   

31.12.2013 

Not   
quoted   

Total   

Quoted   

7.7%   

13.0%   

8.7%   

11.0%   

7.9%   

6.6%   

1.0%   

10.8%   

11.2%   

10.2%   

1.2%   

5.5%   

–   

Not   
quoted   

8.4%   

–   

–   

–   

–   

–   

Total 

19.2% 

11.2% 

10.2% 

1.2% 

5.5% 

– 

48.2%   

38.9%   

8.4%   

47.3%  

6.2%   

7.7%   

12.7%   

14.4%   

8.1%   

27.0%    

10.4%   

4.1%   

6.0%   

28.1%   

6.6%   

3.8%   

–   

–   

–   

–   

1.0%   

–   

7.7% 

14.4% 

6.0% 

28.1% 

7.6% 

3.8% 

14.5%   

10.4%   

1.0%   

11.4% 

3.8%   

5.1%   

–   

3.0%   

1.3%   

0.7%   

–   

3.6%   

–   

3.0% 

4.9% 

0.7% 

4.6% 

Cash and cash equivalents and other investments  

1.0%   

1.4%   

1.4%   

–   

4.6%   

Cash and cash equivalents and  
alternative investments  

12.0%   

1.2%   

9.1%   

10.3%   

5.0%   

8.2%   

13.2% 

Total plan assets  

100.0%   

79.9%   

20.1%   

100.0%   

82.4%   

17.6%   

100.0% 

The investment strategy pursues the goal of achieving the highest possible return on assets within 
the framework of its risk tolerance and thus of generating income on a long-term basis in order 
to meet all financial obligations. This is achieved through a broad diversification of risks over var-
ious  investment  categories,  markets,  currencies  and  industry  segments  in  both  developed  and 
emerging markets. The interest-rate duration of interest-bearing investments is 5.71 years (prior 
year: 4.74 years) and the average rating of these investments is A. Within the overall portfolio, all 
foreign-currency  positions  are  hedged  against  the  Swiss  franc  following  a  currency  strategy  to 
the extent necessary to meet a pre-determined ratio. The unquoted and therefore rather illiquid 
investments make up 20% of total plan assets. Following this investment strategy, comPlan antici-
pates a target value for the value fluctuation reserve of 16.0% (basis: 2015 financial year). 

Other pension plans
The split of the assets of the other plans over the various investment categories and investment strat-
egy is as follows:

31.12.2014   

31.12.2013 

Category  

Switzerland  

Abroad  

Third-party debt instruments  

Switzerland  

Abroad  

Equity instruments  

Switzerland  

Real estate  

Private markets  

Quoted    Not quoted   

Total   

Quoted    Not quoted   

Investment   
strategy   

21.0%   

18.0%   

39.0%   

16.5%   

8.0%   

16.8%   

13.7%   

30.5%   

22.9%   

9.4%   

24.5%   

32.3%   

26.0%   

14.1%   

11.5%   

26.0%   

14.1%   

11.5%   

3.5%   

–   

–   

2.8%   

8.8%   

–   

–   

–   

–   

–   

–   

16.8%   

13.7%   

30.5%   

22.9%   

9.4%   

32.3%   

25.6%   

25.6%   

2.8%   

8.8%   

6.7%   

–   

6.7%   

20.9%   

–   

20.9%   

5.1%   

5.1%   

–   

–   

Total 

6.7% 

– 

6.7% 

20.9% 

– 

20.9% 

5.1% 

5.1% 

– 

–   

–   

–   

–   

–   

–   

–   

–   

–   

Cash and cash equivalents and other investments  

7.0%   

67.3%   

67.3% 

Cash and cash equivalents and  
alternative investments  

10.5%   

–   

11.6%   

11.6%   

–   

67.3%   

67.3% 

Total plan assets  

100.0%   

76.9%   

23.1%   

100.0%   

32.7%   

67.3%   

100.0% 

160

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
   
  
   
   
   
 
   
   
   
   
   
   
 
  
   
  
   
   
   
   
   
 
   
   
   
   
   
   
 
The investment strategy pursues the goal of achieving the highest possible return on assets within 
the framework of its risk tolerance and thus of generating income on a long-term basis in order to 
meet all financial obligations. This is achieved through a broad diversification of risks over various 
investment categories, markets, currencies and industry segments.

Additional information on plan assets 

As of 31 December 2014, plan assets include  Swisscom Ltd shares and bonds with a fair value of 
CHF 7 million (prior year: CHF 6 million). The effective return on plan assets in 2014 amounted to 
CHF 519 million (prior year: CHF 429 million).
In 2015,  Swisscom expects to make payments to the pension funds for ordinary employee contri-
butions totalling CHF 239 million (excluding payments for early retirements and changes to the 
pension plan).

Actuarial assumptions 

Assumptions  

Discount rate at 31 December  

Expected rate of salary increases  

Expected rate of pension increases  

Interest on old age savings accounts  

Longevity at age of 65 – men (number of years)  

Longevity at age of 65 – women (number of years)  

2014   

2013 

comPlan   

Other plans   

comPlan   

Other plans 

1.13%   

1.75%   

0.10%   

1.13%   

21.39   

23.86   

1.31%   

1.81%   

0.10%   

1.13%   

21.39   

23.86   

2.30%   

2.24%   

0.10%   

2.30%   

21.29   

23.76   

2.85% 

2.19% 

0.10% 

2.30% 

21.29 

23.76 

The discount rate is based upon CHF-denominated corporate bonds with an AA rating issued by 
domestic and foreign issuers and listed on the Swiss Exchange. Future growth factors for salaries 
correspond to a long-term historical average value which is specific to  Swisscom. Growth in pen-
sions reflects comPlan’s ability to meet future pension increases based on the assumptions made. 
Interest accruing on the retirement savings equates the discount rate. From 2012 on,  Swisscom 
applies the BVG 2010 generation tables for life-expectancy assumptions. 

Sensitivity analysis comPlan 

In CHF million  

Discount rate (change +/–0.5%)  

Expected rate of salary increases (changes +/– 0.5%)  

Expected rate of pension increases (change +0.5%; –0.1%)  

Interest on old age savings accounts (change +/– 0.5%)  

Longevity at age of 65 (change +/–1 year)  

Defined benefit obligations   

Current service cost   1

Increase   
Assumption   

Decrease   
Assumption   

Increase   
Assumption   

Decrease 
Assumption 

(855)  

78   

749   

117   

156   

990   

(73)  

(141)  

(106)  

(158)  

(37)  

8   

27   

8   

4   

45 

(7) 

(5) 

(7) 

(4) 

1  The sensitivity refers to the current service cost recorded in personnel expense. 

The sensitivity analysis takes into consideration the movement in pension-fund obligations as well 
as current service costs in adjusting the actuarial assumptions by half a percentage point and a year, 
respectively. In the process, only one of the assumptions is adjusted each time, the other param-
eters  remain  unchanged.  In  the  sensitivity  analysis  in  view  of  a  negative  movement  in  pension 
increases, only a change of -0.1% was made as the reduction in pension benefits is not possible. 

161

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
  
  
  
   
 
 
11   Share-based payments

In CHF million  

Share-based payments Management Incentive Plan  

Other share-based payments  

Total expense of share-based payments  

Management Incentive Plan

2014   

2013 

3   

2   

5   

2 

4 

6 

The Management Incentive Plan is an equity-share plan for members of the Group Executive Board 
and Board of Directors as well as for other members of management. The members of the Board 
of Directors are paid a portion of the management fee in  Swisscom shares. Members of the Group 
Executive Board receive 25% of their variable performance-related salary component in  Swisscom 
shares. Group Executive Board members may increase this share up to a maximum of 50%. The 
shares are allocated based on their tax values. The level of the earnings-related compensation and 
the number of shares allocated are determined in the subsequent business year once the financial 
statements are finalised. The shares allocated to the members of the Group Executive Board are 
based on the variable earnings-related compensation of the prior year as reported. The tax value 
per share amounts to CHF 449 (prior year: CHF 371). The shares are subject to a retention period of 
three years from the grant date. The shares are vested immediately upon delivery.
In 2014, the allocation and cost of share-based payments to the members of the Board of Directors 
and of the Group Executive Board may be analysed as follows: 

Allocation 2014  

Members of the Board of Directors  

Members of the Group Executive Board 1 

Other Management Members  

Total 2014  

1  Allocation for the financial year 2013. 

Number of allocated shares   

Market price   
in CHF   

Expense in 
CHF million 

1,374   

1,599   

1,760   

4,733   

535   

535   

535   

535   

0.7 

0.9 

0.9 

2.5 

In 2013, the allocation and cost of share-based payments to the members of the Board of Directors 
and of the Group Executive Board may be analysed as follows:

Allocation 2013  

Members of the Board of Directors  

Members of the Group Executive Board 1 

Total 2013  

1  Allocation for the financial year 2012. 

Number of allocated shares   

Market price   
in CHF   

Expense in 
CHF million 

1,667   

2,707   

4,374   

442   

442   

442   

0.7 

1.2 

1.9 

Other share-based payments plans

As recognition for exceptional services rendered during the financial year, equity share premiums 
may be awarded to a maximum of 10% of employees. In 2014, 4,520 shares with a market price of 
CHF 535 per share were issued gratuitously and an expense of CHF 2 million was recorded. In the 
prior year, 10,270 shares with a market price of CHF 442 were issued gratuitously for exceptional 
services rendered and an expense of CHF 4 million was recorded. 

162

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
   
  
   
  
   
  
   
12  Other operating expense

In CHF million  

Rental expense  

Maintenance expense  

Loss on disposal of property, plant and equipment  

Energy costs  

Information technology cost  

Advertising and selling expenses  

Dealer commissions  

Consultancy expenses and freelance employees  

Allowances for receivables  

Administration expense  

Miscellaneous operating expenses  

Total other operating expense  

2014   

346   

322   

11   

83   

239   

221   

349   

199   

87   

145   

538   

2013 

334 

312 

13 

102 

221 

215 

364 

201 

83 

161 

470 

2,540   

2,476 

13  Capitalised costs of self-constructed assets and other income

In CHF million  

Capitalised self-constructed assets  

Gain on sale of property, plant and equipment. See Note 22.  

Income from employment company Worklink (personnel hire)  

Miscellaneous income  

Total capitalised self-constructed assets and other income  

2014   

267   

60   

6   

37   

370   

2013 

256 

16 

4 

112 

388 

Capitalised costs of self-constructed assets include personnel costs for the production of technical 
installations,  the  construction  of  network  infrastructures  and  the  development  of  software  for 
internal use. 

14  Financial income and financial expense

In CHF million  

Interest income on financial assets  

Change in fair value of interest rate swaps  

Capitalised borrowing costs  

Gain on successive company acquisitions. See Note 5.  

Adjustment to dismantlement and restoration costs. See Note 28.  

Foreign exchange gains  

Other financial income  

Total financial income  

Interest expense on financial liabilities  

Change in fair value of interest rate swaps  

Interest expense on defined benefit obligations. See Note 10.  

Present-value adjustments on provisions  

Expense of early repayment of financial liabilities. See Note 26.  

Other financial expense  

Total financial expense  

Financial income and financial expense, net  

2014   

2013 

10   

–   

12   

82   

–   

1   

7   

112   

(228)  

(46)  

(24)  

(16)  

(41)  

(17)  

(372)  

(260)  

8 

30 

15 

– 

21 

5 

2 

81 

(259) 

– 

(37) 

(15) 

– 

(29) 

(340) 

(259) 

163

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
The net interest expense on financial assets and financial liabilities is to be analysed as follows: 

In CHF million  

Interest income on cash and cash equivalents  

Interest income on other financial assets  

Total interest income on financial assets  

Interest expense on bank loans, debenture bonds and private placements  

Interest expense on finance lease liabilities  

Interest expense on other financial liabilities  

Total interest expense on financial liabilities  

Total financial income and financial expense, net  

15  Income taxes

Income tax expense

In CHF million  

Current income tax expense  

Adjustments recognised for current tax of prior periods  

Deferred tax expense  

Total income tax expense recognised in income statement  

Thereof Switzerland  

Thereof foreign countries  

2014   

1   

9   

10   

(189)  

(36)  

(3)  

(228)  

(218)  

2014   

373   

5   

4   

382   

412   

(30)  

2013 

1 

7 

8 

(214) 

(41) 

(4) 

(259) 

(251) 

2013 

322 

(20) 

32 

334 

354 

(20) 

Additionally the other comprehensive income includes positive income taxes of CHF 254 million 
(prior year: expense of CHF 184 million) which may be analysed as follows:

In CHF million  

Foreign currency translation adjustments of foreign subsidiaries  

Actuarial gains and losses from defined benefit pension plans  

Change in fair value of cash flow hedges  

Gains and losses from cash flow hedges transferred to income statement  

Total income tax expense recognised in other comprehensive income  

2014   

15   

242   

(2)  

(1)  

254   

2013 

(14) 

(169) 

– 

(1) 

(184) 

164

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
Analysis of income taxes

The  applicable  income  tax  rate  which  serves  to  prepare  the  following  analysis  of  income  tax 
expense is the weighted average income tax rate calculated on the basis of the Group operating 
subsidiaries in Switzerland. The applicable income tax rate is 20.9% (prior year: 20.6%). The increase 
of the applicable income tax rate is the result of higher tax rates in various Swiss cantons. 

In CHF million  

Income before income taxes in Switzerland  

Income before income taxes foreign countries  

lncome before income taxes  

Applicable income tax rate  

Income tax expense at the applicable income tax rate  

Reconciliation to reported income tax expense  

Effect of share of results of associates  

Effect of tax rate changes on deferred taxes  

Effect of use of different income tax rates in Switzerland  

Effect of use of different income tax rates in foreign countries  

Effect of non-recognition of tax loss carry-forwards  

Effect of recognition and offset of tax loss carry-forwards not recognised in prior years  

Effect of deferred tax assets written off  

Effect of impairment losses on goodwill  

Effect of exclusively tax-deductible expenses and income  

Effect of non-taxable income and non-deductible expenses  

Effect of income tax of prior periods  

Total income tax expense  

Effective income tax rate  

2014   

2,206   

(118)  

2,088   

20.9%   

436   

(5)  

(21)  

(2)  

(10)  

9   

(2)  

–   

–   

(16)  

(12)  

5   

382   

2013 

2,149 

(120) 

2,029 

20.6% 

418 

(6) 

(2) 

(7) 

(12) 

9 

(47) 

4 

5 

(20) 

8 

(16) 

334 

18.3%   

16.5% 

In 2013, previously unrecognised tax loss carry-forwards arising from mergers of Group companies 
were claimed for tax purposes. The positive impact on income tax expense in 2013 amounted to 
CHF 21 million. 

Deferred tax assets and liabilities

Movements in current tax assets and liabilities are to be analysed as follows:

In CHF million  

Current income tax liabilities at 1 January, net  

Recognised in income statement  

Recognised in other comprehensive income  

Income taxes paid in Switzerland  

Income taxes paid in foreign countries  

Additions from acquisition of subsidiaries  

Current income tax liabilities at 31 December, net  

Thereof current income tax assets  

Thereof current income tax liabilities  

Thereof Switzerland  

Thereof foreign countries  

2014   

162   

378   

1   

(377)  

(9)  

–   

155   

(17)  

172   

159   

(4)  

2013 

134 

302 

3 

(307) 

29 

1 

162 

(22) 

184 

168 

(6) 

165

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
 
  
 
 
 
   
 
  
 
 
 
Recognised deferred tax assets and liabilities are to be analysed as follows:

In CHF million  

Property, plant and equipment  

Intangible assets  

Provisions  

Defined benefit obligations  

Tax loss carry-forwards  

Other  

Total tax assets (tax liabilities)  

Thereof deferred tax assets  

Thereof deferred tax liabilities  

Thereof Switzerland  

Thereof foreign countries  

Assets   

Liabilities   

31.12.2014   

Net   
amount   

Assets   

Liabilities   

31.12.2013 

Net 
amount 

47   

–   

79   

509   

216   

97   

948   

(467)  

(341)  

(4)  

–   

–   

(76)  

(888)  

(420)  

(341)  

75   

509   

216   

21   

60   

417   

(357)  

(91)  

151   

41   

–   

24   

268   

203   

83   

619   

(342)  

(364)  

(14)  

–   

–   

(76)  

(796)  

(301) 

(364) 

10 

268 

203 

7 

(177) 

279 

(456) 

(328) 

151 

In 2014, deferred tax assets and liabilities have changed as follows:

In CHF million  

Property, plant and equipment  

Intangible assets  

Provisions  

Defined benefit obligations  

Tax loss carry-forwards  

Other  

Total  

Balance at   
31.12.2013   

    Recognised   
in income   
statement   

    Recognised   
in other   
compre-   
hensive   
income   

Change   
in scope   
of consoli-   

Foreign   
currency   
translation   

Balance at 
dation    adjustments    31.12.2014 

(301)  

(364)  

10   

268   

203   

7   

(177)  

(119)  

35   

65   

–   

16   

(1)  

(4)  

–   

–   

–   

242   

–   

13   

255   

–   

(12)  

–   

(1)  

–   

2   

(11)  

–   

–   

–   

–   

(3)  

–   

(3)  

(420) 

(341) 

75 

509 

216 

21 

60 

In 2013, deferred tax assets and liabilities have changed as follows:

In CHF million  

Property, plant and equipment  

Intangible assets  

Provisions  

Defined benefit obligations  

Tax loss carry-forwards  

Other  

Total  

Balance at   
31.12.2012   

    Recognised   
in income   
statement   

    Recognised   
in other   
compre-   
hensive   
income   

Change   
in scope   
of consoli-   

Foreign   
currency   
translation   

Balance at 
dation    adjustments    31.12.2013 

(243)  

(380)  

41   

419   

165   

47   

49   

(57)  

32   

(31)  

16   

36   

(28)  

(32)  

–   

–   

–   

(169)  

–   

(12)  

(181)  

(4)  

(13)  

–   

2   

–   

–   

(15)  

3   

(3)  

–   

–   

2   

–   

2   

(301) 

(364) 

10 

268 

203 

7 

(177) 

Deferred tax assets relating to unused tax loss carry-forwards and to deductible temporary differ-
ences are recognised if it is probable that they can be offset against future taxable profits or exist-
ing temporary differences. At as 31 December 2014, various subsidiaries recognised deferred tax 
assets on tax loss carry-forwards and other temporary differences totalling CHF 950 million (prior 
year: CHF 619 million) since it was foreseeable that tax loss carry-forwards could be offset against 
future  taxable  profits.  Of  this  amount,  tax  loss  carry-forwards  and  other  temporary  differences 
of CHF 237 million (prior year: CHF 247 million) were recognised by subsidiaries reporting a loss in 
2013 or 2014. On the basis of the approved business plans of these subsidiaries,  Swisscom consid-
ers it probable that the tax loss carry-forwards and temporary differences can be offset against 
future taxable profits. 

166

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
  
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
  
   
   
   
 
  
   
   
 
  
 
  
  
   
   
   
 
  
   
   
 
  
 
  
Tax  loss  carry-forwards  and  other  temporary  differences  for  which  no  deferred  tax  assets  were 
recorded, expire as follows:

In CHF million  

Expiring within 1 year  

Expiring within 1 to 2 years  

Expiring within 2 to 3 years  

Expiring within 3 to 4 years  

Expiring within 4 to 5 years  

Expiring within 5 to 6 years  

Expiring within 6 to 7 years  

No expiration  

Total unrecognised tax loss carry-forwards  

Thereof Switzerland  

Thereof foreign countries  

31.12.2014   

31.12.2013 

1   

2   

2   

8   

14   

29   

23   

115   

194   

62   

132   

1 

1 

– 

– 

8 

8 

23 

134 

175 

23 

152 

No deferred tax liabilities (prior year: CHF 6 million) were recognised on the undistributed earn-
ings  of  subsidiaries  as  of  31  December  2014.  Temporary  differences  of  subsidiaries  and  associ-
ates, on which no deferred income taxes were recognised as of 31 December 2014, amounted to 
CHF 779 million (prior year: CHF 1,264 million). 

16  Earnings per share

Undiluted earnings per share are calculated by dividing net income attributable to shareholders 
of  Swisscom Ltd by the weighted average number of shares outstanding. Treasury shares are not 
counted in the number of outstanding shares.

In CHF million, except where indicated  

Share of net income attributable to equity holders of  Swisscom Ltd  

Weighted average number of shares outstanding (number)  

Basic and diluted earnings per share (in CHF)  

2014   

1,694   

2013 

1,685 

51,801,267   

51,800,666 

32.70   

32.53 

 Swisscom has no share options and share subscription rights outstanding which could lead to a 
dilution of earnings per share.

17  Cash and cash equivalents

In CHF million  

Cash and sight balances  

Total cash and cash equivalents  

31.12.2014   

31.12.2013 

302   

302   

723 

723 

As in the prior year,  Swisscom had no term deposits outstanding in 2014. 

167

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
18  Trade and other receivables

In CHF million  

Billed revenue  

Accrued revenue  

Allowances  

Total trade receivables, net  

Accruals from international roaming traffic  

Receivables from debt-collection activities  

Receivables from construction contracts  

Other receivables  

Allowances  

Total other receivables, net  

Total trade and other payables  

31.12.2014   

31.12.2013 

2,413   

236   

(195)  

2,454   

60   

26   

33   

28   

(15)  

132   

2,586   

2,321 

206 

(164) 

2,363 

91 

26 

30 

22 

(16) 

153 

2,516 

All trade and other receivables are due within one year. Trade receivables are the object of active 
credit  risk  management  which  focuses  on  the  assessment  of  country  risks,  on-going  review  of 
credit risks and the monitoring of the receivables. Credit-risk concentrations in  Swisscom are mini-
mised due to the large number of customers. Risks are monitored by country. 
The geographical distribution of trade receivables is as follows:

In CHF million  

Switzerland  

Italy  

Other countries  

Total billed and accrued revenue  

Switzerland  

Italy  

Other countries  

168

Total allowance for receivables  

Total trade receivables, net  

31.12.2014   

31.12.2013 

1,759   

854   

36   

2,649   

(51)  

(140)  

(4)  

(195)  

2,454   

1,701 

809 

17 

2,527 

(45) 

(118) 

(1) 

(164) 

2,363 

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

Analysis of maturity and allowances

The due dates of trade receivables as well as the related allowances are to be analysed as follows:

In CHF million  

Not overdue  

Past due up to 3 months  

Past due 4 to 6 months  

Past due 7 to 12 months  

Past due over 1 year  

Total  

Gross   
amount   

1,858   

421   

78   

93   

199   

2,649   

31.12.2014   

Allowance   

(8)  

(6)  

(6)  

(31)  

(144)  

(195)  

Gross   
amount   

1,733   

400   

80   

92   

222   

2,527   

31.12.2013 

Allowance 

(8) 

(6) 

(4) 

(15) 

(131) 

(164) 

 
 
 
 
 
 
 
  
  
   
 
The table below presents the changes in allowances for trade and other receivables.

In CHF million  

Balance at 31 December 2012  

Additions to allowances  

Write-off of irrecoverable receivables subject to allowance  

Release of unused allowances  

Foreign currency translation adjustments  

Balance at 31 December 2013  

Additions to allowances  

Write-off of irrecoverable receivables subject to allowance  

Release of unused allowances  

Additions from acquisition of subsidiaries  

Foreign currency translation adjustments  

Balance at 31 December 2014  

Construction contracts

Trade   
receivables   

Other 
receivables 

209   

88   

(131)  

(5)  

3   

164   

93   

(60)  

(6)  

7   

(3)  

195   

15 

1 

– 

– 

– 

16 

1 

– 

(2) 

– 

– 

15 

Information on uncompleted construction contracts as of the balance sheet date is as follows:

In CHF million  

Contract costs of current projects  

Recognised gains less losses  

Contract costs including share of gains and losses, net  

Less progress billings  

Total net receivables from construction contracts  

Thereof receivables from construction contracts  

Thereof liabilities from construction contracts  

Advance payments received  

2014   

104   

6   

110   

(79)  

31   

33   

(2)  

72   

2013 

108 

3 

111 

(84) 

27 

29 

(2) 

61 

In 2014, construction contracts generated net revenues of CHF 293 million (prior year: CHF 295 mil-
lion).

169

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
  
 
 
 
19  Other financial assets

In CHF million  

Balance at 31 December 2012  

Additions  

Disposals  

Change in fair value recognised in income statement  

Change in fair value recognised in equity  

173   

161   

(25)  

–   

–   

Foreign currency translation adjustments recognised in income statement  

(4)  

Balance at 31 December 2013  

Additions  

Disposals  

Additions from acquisition of subsidiaries  

Change in fair value recognised in income statement  

305   

24   

(159)  

24   

–   

Foreign currency translation adjustments recognised in income statement   15   

Balance at 31 December 2014  

Thereof other current financial assets  

Thereof other non-current financial assets  

209   

20   

189   

Loans and   
receivables   

Available-   
for-sale   

Derivative   
financial   
instruments   

41   

4   

(3)  

–   

1   

(1)  

42   

8   

(15)  

18   

–   

–   

53   

9   

44   

23   

–   

(20)  

3   

–   

–   

6   

–   

–   

–   

5   

–   

11   

11   

–   

Total 

237 

165 

(48) 

3 

1 

(5) 

353 

32 

(174) 

42 

5 

15 

273 

40 

233 

Loans and receivables

As of 31 December 2014, term deposits totalled CHF 11 million (prior year: CHF 156 million). As of 
31 December 2014, financial assets in the amount of CHF 149 million were not freely available. 
These assets serve as security for bank loans. 

Available-for-sale financial assets

Available-for-sale financial assets primarily include financial investments in equity instruments. As 
a general rule, shares not quoted on stock exchanges are recorded at cost since their fair value can-
not be reliably determined. As of 31 December 2014, the carrying amount of investments in shares 
recorded at cost totalled CHF 30 million (prior year: CHF 21 million).

Derivative financial instruments

As  at  31  December  2014,  derivative  financial  instruments  with  a  positive  market  value  of 
CHF 11 million were recognised (prior year: CHF 6 million). Derivative financial instruments include 
foreign-currency swaps and interest-rate swaps. See Note 33.

170

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
   
   
 
  
 
20  Inventories

In CHF million  

Raw material and supplies  

Customer premises equipment and merchandise  

Advance payments made  

Finished and semi-finished goods  

Total inventories, gross  

Allowances on inventories  

Total inventories, net  

31.12.2014   

31.12.2013 

6   

141   

5   

5   

157   

(8)  

149   

6 

147 

– 

6 

159 

(7) 

152 

In 2014, inventory-related costs amounting to CHF 1,145 million (prior year: CHF 1,046 million) were 
recorded under the cost of goods and services purchased. 

21  Other non-financial assets

In CHF million  

Prepaid expenses  

Value-added taxes receivable  

Advance payments made  

Other assets  

Total other current non-financial assets  

Prepaid expenses  

Other assets  

Total other non-current non-financial assets  

31.12.2014   

31.12.2013 

164   

7   

55   

26   

252   

10   

47   

57   

148 

14 

29 

19 

210 

12 

45 

57 

22  Non-current assets held for sale

On  31  December  2014,  the  carrying  value  of  non-current  assets  held  for  sale  amounted  to 
CHF 80 million (prior year: CHF 13 million). Included therein are real-estate properties and invest-
ments in associates of the business segment Other Operating Segments with a carrying value of 
CHF 70 million and CHF 10 million, respectively. As of 31 December 2013, the long-term assets held 
for resale comprised exclusively real-estate properties of the segment Other Operating Segments. 
As  part  of  the  takeover  of  PubliGroupe,  one  real-estate  property  and  investments  in  associates 
were acquired which are intended to be disposed of in the next twelve months. The associates 
relate to various shareholdings in media companies in Switzerland. In the provisional takeover bal-
ance sheet of PubliGroupe, the fair values of the real-estate property and the investments in asso-
ciates amount to CHF 137 million. By the end of 2014, investments in associates of CHF 57 million 
were sold. See Note 5 for further information. In 2014, real-estate properties and investments in 
associates were sold for a purchase price of CHF 205 million (prior year: CHF 5 million) resulting in a 
gain on disposal of CHF 33 million (prior year: CHF 4 million) which was recognised as other income.

171

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
 
 
 
23  Property, plant and equipment

In CHF million  

Acquisition costs  

Land,   
buildings and   
leasehold   
improvements   

Technical   
installations   

Other   
assets   

Advances made   
and assets   
under   
construction   

Balance at 31 December 2012  

2,872   

Additions  

Disposals  

Additions from acquisition of subsidiaries  

Adjustment to dismantlement and restoration costs  

Reclassifications to non-current assets held for sale  

Other reclassifications  

Foreign currency translation adjustments  

Balance at 31 December 2013  

Additions  

Disposals  

Additions from acquisition of subsidiaries  

Adjustment to dismantlement and restoration costs  

Reclassifications to non-current assets held for sale  

Other reclassifications  

Foreign currency translation adjustments  

11   

(26)  

2   

–   

(39)  

12   

–   

2,832   

9   

(68)  

2   

–   

(102)  

114   

(2)  

24,572   

1,318   

(816)  

–   

(32)  

–   

135   

58   

25,235   

1,453   

(656)  

–   

123   

–   

175   

(82)  

3,320   

219   

(288)  

30   

13   

–   

109   

–   

3,403   

237   

(225)  

2   

34   

–   

170   

–   

Balance at 31 December 2014  

2,785   

26,248   

3,621   

Accumulated depreciation/amortisation and impairment losses  

Balance at 31 December 2012  

Depreciation and amortisation  

Disposals  

Reclassifications to non-current assets held for sale  

Foreign currency translation adjustments  

Balance at 31 December 2013  

Depreciation and amortisation  

Disposals  

Other reclassifications  

Foreign currency translation adjustments  

2,046   

29   

(21)  

(26)  

–   

2,028   

31   

(41)  

1   

–   

18,521   

1,047   

(815)  

–   

25   

18,778   

1,072   

(656)  

(1)  

(40)  

2,297   

263   

(281)  

–   

–   

2,279   

287   

(212)  

(2)  

–   

Balance at 31 December 2014  

2,019   

19,153   

2,352   

649   

379   

–   

–   

–   

–   

(257)  

–   

771   

290   

–   

–   

–   

–   

(471)  

–   

590   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

Net carrying amount  

Net carrying amount at 31 December 2014  

Net carrying amount at 31 December 2013  

Net carrying amount at 31 December 2012  

766   

804   

826   

7,095   

6,457   

6,051   

1,269   

1,124   

1,023   

590   

771   

649   

Total 

31,413 

1,927 

(1,130) 

32 

(19) 

(39) 

(1) 

58 

32,241 

1,989 

(949) 

4 

157 

(102) 

(12) 

(84) 

33,244 

22,864 

1,339 

(1,117) 

(26) 

25 

23,085 

1,390 

(909) 

(2) 

(40) 

23,524 

9,720 

9,156 

8,549 

In 2014, borrowing costs amounting to CHF 12 million were capitalised (prior year: CHF 15 million). 
The average interest rate used for the capitalisation of borrowing costs was 2.2% (prior year: 2.5%). 
As of 31 December 2014, the carrying amount of property, plant and equipment acquired under 
finance leases amounted to CHF 438 million (prior year: CHF 524 million). See Note 28 for further 
information on the adjustments to the costs of dismantling and restoration.

172

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
   
   
 
  
   
   
 
  
 
  
 
 
 
 
 
 
 
 
 
   
   
   
   
 
  
 
 
 
 
 
 
 
 
 
   
   
   
   
 
  
 
 
 
 
 
 
 
 
 
   
   
   
   
 
24  Goodwill and other intangible assets

In CHF million  

Acquisition costs  

Internally   
generated   
software   

Goodwill   

Purchased   
Customer   
software    relationships   

Brands   

Other   
intangible   
assets   

Total 

Balance at 31 December 2012  

6,210   

1,218   

1,693   

1,089   

266   

Additions  

Disposals  

Reclassifications  

Additions from acquisition of subsidiaries  

Foreign-currency translation adjustments  

–   

–   

–   

159   

38   

127   

(349)  

137   

2   

2   

196   

(143)  

52   

–   

15   

–   

(21)  

–   

51   

18   

–   

–   

–   

7   

5   

Balance at 31 December 2013  

6,407   

1,137   

1,813   

1,137   

278   

Additions  

Disposals  

Reclassifications  

Additions from acquisition of subsidiaries  

Foreign-currency translation adjustments  

–   

(9)  

–   

192   

(46)  

156   

(80)  

97   

1   

(4)  

195   

(68)  

58   

4   

(22)  

–   

(3)  

–   

21   

(22)  

Balance at 31 December 2014  

6,544   

1,307   

1,980   

1,133   

Accumulated amortisation and impairment losses  

Balance at 31 December 2012  

1,548   

Amortisation  

Impairment losses  

Disposals  

Foreign-currency translation adjustments  

–   

23   

–   

27   

Balance at 31 December 2013  

1,598   

Amortisation  

Impairment losses  

Disposals  

Reclassifications  

Foreign-currency translation adjustments  

Balance at 31 December 2014  

Net carrying amount  

Net carrying amount at 31 December 2014  

Net carrying amount at 31 December 2013  

Net carrying amount at 31 December 2012  

–   

–   

(9)  

–   

(32)  

1,557   

4,987   

4,809   

4,662   

838   

202   

1   

(347)  

2   

696   

223   

–   

(79)  

–   

(2)  

1,243   

230   

1   

(142)  

11   

1,343   

239   

1   

(68)  

–   

(16)  

838   

1,499   

469   

441   

380   

481   

470   

450   

697   

130   

–   

(21)  

11   

817   

109   

–   

(3)  

–   

(18)  

905   

228   

320   

392   

–   

–   

–   

–   

(6)  

272   

148   

28   

–   

–   

3   

179   

27   

–   

–   

–   

(3)  

978   

220   

(55)  

(188)  

6   

1   

962   

156   

(30)  

(143)  

44   

(3)  

11,454 

543 

(568) 

1 

225 

79 

11,734 

507 

(190) 

12 

262 

(103) 

986   

12,222 

197   

4,671 

88   

2   

(49)  

1   

239   

102   

–   

(29)  

2   

(2)  

678 

27 

(559) 

55 

4,872 

700 

1 

(188) 

2 

(73) 

203   

312   

5,314 

69   

99   

118   

674   

723   

781   

6,908 

6,862 

6,783 

As of 31 December 2014, other intangible assets included advance payments made and uncom-
pleted development projects of CHF 128 million (prior year: CHF 190 million). Apart from goodwill, 
there are no intangible assets with indefinite useful lives. As of 31 December 2014, accumulated 
impairment  losses  on  goodwill  of  CHF  1,557  million  were  recorded.  The  increase  in  goodwill  of 
CHF 192 million in 2014 results from the takeover of PubliGroupe. See Note 5 for further informa-
tion. Goodwill arising from investments in associates is classified as part of the investments in asso-
ciates. 

173

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
   
   
   
   
 
  
   
   
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
 
Goodwill impairment testing

Goodwill is allocated to the cash-generating units of  Swisscom according to their business activ-
ities.  Goodwill  acquired  in  a  business  combination  is  allocated  to  each  cash-generating  unit 
expected to benefit from the synergies of the business combination. The allocation of the goodwill 
to the cash-generating units is as follows:

In CHF million  

Residential Customers  Swisscom Switzerland  

Small and Medium-Sized Enterprises  Swisscom Switzerland  

Corporate Business  Swisscom Switzerland  

Fastweb  

Other cash-generating units  

Total goodwill  

31.12.2014   

31.12.2013 

2,787   

2,630 

656   

734   

592   

218   

656 

734 

604 

185 

4,987   

4,809 

Goodwill was tested for impairment in the fourth quarter of 2014 after the business planning had 
been  completed.  The  recoverable  amount  of  a  cash-generating  unit  is  determined  based  on  its 
value in use, using the discounted cash flow (DCF) method. The projected free cash flows are esti-
mated on the basis of the business plans approved by management in general covering a three-
year period. A planning horizon of five years is used for the impairment test of Fastweb. For the 
free cash flows extending beyond the detailed planning period, a terminal value was computed by 
capitalising the normalised cash flows using a constant growth rate. The growth rates applied are 
those customarily assumed for the country or market. The key assumptions underlying the calcu-
lations are as follows: 

Cash-generating unit  

Residential Customers  Swisscom Switzerland  

WACC   
pre-tax   

6.51%   

Small and Medium-Sized Enterprises  Swisscom Switzerland  

6.54%   

Corporate Business  Swisscom Switzerland  

Fastweb  

6.56%   

10.60%   

2014   

WACC   

Long-term   
post-tax    growth rate   

5.13%   

5.13%   

5.13%   

7.70%   

0%   

0%   

0%   

2013 

WACC   

Long-term 
post-tax    growth rate 

5.09%   

5.09%   

5.09%   

0% 

0% 

0% 

WACC   
pre-tax   

6.43%   

6.45%   

6.46%   

1.0%   

10.90%   

8.00%   

1.0% 

Other cash-generating units  

6.6–8.2%    5.1–6.4%   

0–1.0%    6.4–11.9%    5.1–9.7%   

0–1.5% 

The application of pre- or post-tax discount rates (WACC pre-tax and WACC post-tax) results in the 
same value in use. The discount rates used take into consideration the specific risks relating to the 
cash-generating unit being considered. The projected cash flows and management assumptions 
are corroborated by external sources of information. The approach taken and assumptions made 
for the impairment tests of  Swisscom Switzerland and Fastweb are presented below.

174

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
  
Residential Customers, Small- and Medium-Sized Enterprises and Corporate Business –   
Swisscom Switzerland

The  impairment  test  of  goodwill  is  conducted  on  these  cash-generating  units.  The  recoverable 
amount was determined based on the value in use using the discounted cash flow (DCF) method. 
The forecast of future cash flows is based upon the three-year business plan approved by manage-
ment. For the free cash flows extending beyond the detailed planning period, a long-term growth 
of zero was assumed, as in the prior year. The change from the prior year is a result of structural 
changes in the telecommunications sector leading to improved growth prospects. As of the meas-
urement date, the recoverable amount at all cash-generating units, based on their value in use, 
was higher than the carrying amount relevant for the impairment test.  Swisscom is of the opinion 
that none of the anticipated changes in key assumptions which can be reasonably expected would 
cause the carrying amount of the cash-generating units to exceed the recoverable amount.

Fastweb 

The impairment test of Fastweb was undertaken in the fourth quarter of 2014. The recoverable 
amount was determined on the basis of the value in use using the discounted cash flow method. 
The basis for projecting future cash flows is the business plan prepared by management for the 
five years 2015 to 2019. This plan takes into consideration historical empirical values and manage-
ment’s expectations regarding the future development of the relevant market. The impairment 
test took into account the following assumptions:

Assumptions  

Description 

Average annual growth in revenue during  
the detailed planning period  

Projected EBITDA margin  
(EBITDA as % of net revenue)  

Projected capital expenditure rate  
(capex as % of net revenue)  

Post-tax discount rate  

Long-term growth rate  

In the business plan, an average annual growth in revenue of 3.3% is expected for 
the detailed planning period up to 2019. In the prior year, an average annual growth 
in revenue of 4.1% had been expected for the detailed planning period 2014–2018. 

The projected EBITDA margin in 2019 is 41%. In the previous year, for the year 2018 
also an EBITDA margin of 41%, was assumed. 

In the period up to 2019, it is anticipated that capital expenditure in relation to net 
revenue will be normalised to 18%. Last year a rate of investment of 17% was 
anticipated for the year 2018. 

The post-tax discount rate is 7.70% (prior year: 8.00%) and the related pre-tax 
discount rate is 10.60% (prior year: 10.90%). The discount rate is calculated 
using the Capital Asset Pricing Model (CAPM). This latter comprises the weighted 
cost of own equity and of external borrowing costs. The risk free interest rate 
on which the discount rate is based on, is derived from ten-year bonds issued 
by the German government with a zero interest rate, but at least an interest 
rate of 3%. A premium for the country risk of Italy is then added. 

The normalised free cash flows in the terminal value were capitalised with a 
constant growth rate of 1.0% as in the prior year. The growth rate employed 
corresponds to that customarily used for the country and market based upon 
experience values as well as future projections and which are corroborated 
by external information sources. The growth rate employed does not exceed 
the long-term average growth rate customarily used for the country and market. 

As  of  the  date  of  the  impairment  test,  no  impairment  of  goodwill  resulted.  The  recov-
erable  amount  exceeded  the  carrying  amount  by  EUR  1,164  million  (CHF  1,405  million).   
The following changes in material assumptions lead to a situation where the value in use equals 
the carrying amount:

Average annual growth rate through 2019 with the same EBITDA margin as in the business plan  

Projected EBITDA margin 2019  

Capital expenditure rate 2019  

Post-tax discount rate  

Long-term growth rate  

Assumptions   

Sensitivity 

3.3%   

41%   

18%   

7.70%   

1.0%   

–0.4% 

34% 

25% 

10.20% 

–2.4% 

175

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
25  Investments in associates

In CHF million  

Balance at 1 January  

Additions  

Disposals  

Additions from acquisition of subsidiaries. See Note 5.  

Gain on successive company acquisitions  

Dividends  

Share of net results  

Foreign currency translation adjustments  

Balance at 31 December  

2014   

153   

3   

(108)  

48   

82   

(30)  

26   

(3)  

171   

2013 

268 

1 

(105) 

– 

– 

(43) 

30 

2 

153 

The participations which are reflected in the consolidated financial statements of  Swisscom using 
the equity method of accounting are set out in Note 41. Dividends income of CHF 30 million (prior 
year: CHF 43 million) is attributable mainly to the dividends paid by LTV Yellow Pages and Belgacom 
International Carrier Services. 
In September 2014,  Swisscom acquired PubliGroupe SA in a public takeover which, at the time of 
the transaction, owned 51% of the share capital of LTV Yellow Pages Ltd. The remaining 49% of LTV 
Yellow Pages Ltd was held by  Swisscom. As a result of the takeover,  Swisscom assumed full con-
trol over LTV Yellow Pages Ltd which previously was reflected in  Swisscom’s consolidated financial 
statements as an associate. At the time of the takeover, the carrying value of the 49% shareholding 
in LTV Yellow Pages Ltd in  Swisscom’s consolidated financial statements amounted to CHF 26 mil-
lion. The difference of CHF 82 million between the carrying value and the fair value of the 49% 
shareholding was recognised as other income in the fourth quarter of 2014. The fair value of the 
49% shareholding of CHF 108 million was accounted for as a component of the acquisition costs 
of the PubliGroupe takeover. See Note 5 for further information. In addition, a 48% shareholding 
in Zanox Ltd (Zanox) was acquired as part of the takeover of PubliGroupe which is accounted for in 
accordance with the equity method in the consolidated financial statements of  Swisscom. Zanox is 
the European market leader in performance advertising. 
In 2013,  Swisscom increased its shareholding in Cinetrade from 49% to 75%. As of the acquisition 
date, there was a difference between the carrying value of Cinetrade and its fair value of CHF 2 mil-
lion, which was recognised as other financial income. See Notes 5 and 14. 
The following table provides selected summarised key financial data of the associates:

In CHF million  

Income statement  

Net revenue  

Operating expense  

Operating income  

Net income  

Balance sheet at 31 December  

Current assets  

Non-current assets  

Current liabilities  

Non-current liabilities  

Equity  

2014   

2013 

2,347   

(2,223)  

124   

122   

1,131   

935   

(1,087)  

(316)  

663   

2,328 

(2,174) 

154 

119 

972 

988 

(876) 

(352) 

732 

176

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
 
 
 
   
 
 
 
  
 
 
 
   
 
26  Financial liabilities

In CHF million  

Bank loans  

Debenture bonds  

Private placements  

Finance lease liabilities  

Other interest-bearing financial liabilities  

Derivative financial instruments. See Note 33.  

Other non-interest-bearing financial liabilities  

Total current financial liabilities  

Bank loans  

Debenture bonds  

Private placements  

Finance lease liabilities  

Other interest-bearing financial liabilities  

Derivative financial instruments. See Note 33.  

Other non-interest-bearing financial liabilities  

Total non-current financial liabilities  

Total financial liabilities  

Bank loans and credit limit 

In CHF million  

Bank loans in CHF variable interest-bearing  

Bank loans in CHF variable interest-bearing  

Bank loans in CHF variable interest-bearing  

Bank loans in EUR variable interest-bearing  

Bank loans in EUR variable interest-bearing  

Bank loans in USD fixed interest-bearing  

Total  

31.12.2014   

31.12.2013 

960   

547   

–   

14   

2   

49   

8   

1,580   

921   

4,557   

925   

547   

3   

49   

22   

7,024   

8,604   

8 

1,324 

206 

13 

2 

76 

27 

1,656 

1,345 

4,184 

920 

642 

2 

51 

23 

7,167 

8,823 

Due within   

Par value   
in CHF   

31.12.2014   

31.12.2013 

Carrying amount 

2015   

2016   

2017   

2015   

2020   

2028   

530   

300   

130   

421   

361   

96   

530   

300   

130   

421   

361   

139   

– 

300 

130 

430 

368 

125 

1,881   

1,353 

During 2014,  Swisscom took up short-term bank loans on a weekly basis. As of the balance sheet 
date, there were, as a result, short-term Swiss-franc denominated bank loans totalling CHF 530 mil-
lion  outstanding  (prior  year:  none).  The  effective  interest  rate  of  these  bank  loans  was  0.17%. 
In  the  prior  year,   Swisscom  had  taken  up  bank  loans  in  EUR.  The  bank  loan  of  EUR  300  million 
(CHF  368  million)  bears  variable  interest  rate  and  has  a  seven-year  term.  The  EUR  300  million 
financing was designated for hedge accounting of net investments in foreign investments. In the 
prior year,  Swisscom repaid maturing bank loans amounting to CHF 150 million. As of 31 December 
2014, no transaction costs were recognised in connection with the bank loans, as in the prior year. 
The effective interest rate of the CHF denominated bank loans is 0.62%. For the bank loans in USD 
and EUR, the rate is 4.62% and 0.55%, respectively. A portion of the EUR-denominated bank loans 
totalling EUR 350 million was transformed into variable-rate CHF financing through foreign-cur-
rency swaps. The bank loans may become due for immediate repayment if the shareholding of the 
Swiss Confederation in   the capital of  Swisscom falls below one third or if another shareholder can 
exercise control over  Swisscom. 
Swisscom has a confirmed bank line of credit amounting to CHF 100 million maturing in 2016 and a 
further confirmed line of credit of CHF 2,000 million from banks maturing in 2019. As of 31 Decem-
ber 2014, these lines of credit had not been drawn down, as in the prior year. 

177

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
 
 
 
  
   
   
  
   
   
 
   
   
Debenture bonds

In CHF million  

Debenture bond in CHF  

Debenture bond in CHF  

Debenture bond in CHF  

Debenture bond in CHF  

Debenture bond in CHF  

Debenture bond in CHF  

Debenture bond in EUR  

Debenture bond in EUR  

Debenture bond in CHF  

Debenture bond in CHF  

Total  

Maturity years   

2007–2017   

2008–2015   

2009–2014   

2009–2018   

2010–2022   

2012–2024   

2013–2020   

2014–2021   

2014–2026   

2014–2029   

Par value   
in CHF   

Nominal   
interest rate   

31.12.2014   

31.12.2013 

Carrying amount 

600   

500   

1,250   

1,425   

500   

500   

601   

601   

200   

160   

3.75%   

4.00%   

3.50%   

3.25%   

2.63%   

1.75%   

2.00%   

1.88%   

1.50%   

1.50%   

609   

506   

–   

1,430   

498   

503   

597   

597   

202   

162   

610 

505 

1,282 

1,502 

497 

503 

609 

– 

– 

– 

5,104   

5,508 

In 2014,  Swisscom took up a debenture bond in an amount of EUR 500 million (CHF 601 million). 
The coupon rate was 1.875% with a term of 7.5 years. The debenture bond was issued by Lunar 
Funding V, an independent Irish multi-purpose vehicle. It is secured by a loan note from Lunar Fund-
ing V to  Swisscom in the same amount. The amount taken up was applied to refinance existing 
financial loans. In addition, the EUR 500 million financing was designated for hedge accounting of 
net investments in foreign shareholdings. As in the prior year,  Swisscom had issued a debenture 
bond of EUR 500 million (CHF 614 million) through the intermediary of Lunar Funding V and which 
was designated for hedge accounting of net investments in foreign shareholdings. During the cur-
rent financial year,  Swisscom took up two Swiss-franc denominated debenture bonds, one in the 
amount of CHF 200 million with a term of 12 years and a coupon rate of 1.50% and the other of 
CHF 160 million with a term of 15 years with a coupon rate of 1.50%. During the current financial 
year,  Swisscom repaid upon maturity debenture bonds totalling CHF 1,250 million. In addition, of 
the debenture bond maturing in 2018, a premature partial redemption took place amounting to 
CHF 75 million (nominal value). The difference of CHF 8 million between the partial redemption 
amount of CHF 83 million and the carrying value of the redeemed debenture bond of CHF 75 mil-
lion  was  recognised  as  other  financial  expense.  In  the  prior  year,   Swisscom  repaid  a  debenture 
bond of CHF 550 million upon maturity. The effective interest rate on the Swiss-franc denominated 
debenture bonds is 2.98% and 2.08% for those denominated in EUR. The investors are entitled to 
sell the debentures back to  Swisscom and/or Lunar Funding V if a shareholder other than the Swiss 
Confederation gains a majority share in  Swisscom and at the same time, the company’s rating falls 
below BBB–/Baa3. 

Private placements

In CHF million  

Private placements in CHF domestic  

Private placements in CHF abroad  

Private placements in CHF abroad  

Private placements in CHF abroad  

Private placements in EUR abroad  

Total  

Due within   

Par value   
in CHF   

31.12.2014   

31.12.2013 

Carrying amount 

2016   

2017   

2018   

2019   

2014   

350   

250   

72   

278   

205   

350   

245   

68   

262   

–   

925   

350 

243 

68 

260 

205 

1,126 

Swisscom repaid private placements amounting to EUR 167 million (CHF 201 million) in 2014 and, 
in  the  prior  year,  a  private  placement  totalling  EUR  108  million.  The  interest  rate  risk  of  private 
placements maturing in 2016 is hedged with interest-rate swaps and was designated as cash flow 
hedges for hedge accounting purposes. The duration of the hedges is identical to the duration of 
the hedged private placements. The total EUR-denominated private placement was transformed 

178

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
   
   
   
  
   
   
 
   
   
   
  
   
   
  
   
   
 
   
   
into variable CHF financing using foreign currency swaps for the whole period through to maturity. 
The swap of fixed interest-bearing EUR financing into variable CHF financing was designated as a 
fair value hedge. As in the prior year, no transaction costs were recorded as of 31 December 2014 
in connection with the private placements. The effective interest rate on the private  placements 
is  1.67%.  The  CHF  private  placements  of  CHF  600  million  maturing  in  2017  through  2019  may 
become due for immediate repayment if the shareholding of the Swiss Confederation in the capi-
tal of  Swisscom falls below 35% or if another shareholder can exercise control over  Swisscom. The 
investors in the remaining private placements are entitled to resell their investments to  Swisscom 
should the Swiss Confederation permanently give up its majority shareholding in  Swisscom. 

Liabilities arising from finance leases

 Swisscom concluded two agreements in 2001 for the sale of real estate. At the same time,  Swisscom 
entered into long-term agreements to lease back part of the real estate sold which, in part, qualify 
as finance leases. The gain realised on real estate classified as finance leases was deferred. As of 
31 December 2014, the deferred gains totalled CHF 167 million (prior year: CHF 183 million). The 
deferred gains are released to other income over the term of the individual leases. The effective 
interest rate of the finance lease liabilities was 6.25%. 
In the third quarter of 2014,  Swisscom repurchased, prior to contractual maturity, real estate used 
for operating purposes which was accounted for previously as a finance lease. The difference of 
CHF 33 million between the purchase price of CHF 98 million and the carrying value of the finance-
lease liability of CHF 65 million was recognised as finance expense. 
The minimum lease payments and financial liabilities relating to these leaseback agreements are 
set out in the following table: 

In CHF million  

Within 1 year  

Within 1 to 2 years  

Within 2 to 3 years  

Within 3 to 4 years  

Within 4 to 5 years  

After 5 years  

Total future minimum lease payments  

Less future financing costs  

Total finance lease liabilities  

Thereof current finance lease liabilities  

Thereof non-current finance lease liabilities  

31.12.2014   

31.12.2013 

48   

47   

42   

41   

38   

1,240   

1,456   

(895)  

561   

14   

547   

54 

54 

53 

48 

48 

1,564 

1,821 

(1,166) 

655 

13 

642 

The  future  payments  of  the  liabilities  arising  under  finance  leases,  expressed  in  terms  of  their 
 present value, as of 31 December 2013 and 2014 were as follows:

In CHF million  

Within 1 year  

Within 1 to 2 years  

Within 2 to 3 years  

Within 3 to 4 years  

Within 4 to 5 years  

After 5 years  

Total present value of finance lease liabilities  

31.12.2014   

31.12.2013 

14   

14   

9   

9   

6   

509   

561   

13 

14 

13 

9 

8 

598 

655 

In addition, operating lease arrangements exist for miscellaneous real estate with terms of 1 to 
25 years. See note 35. In 2014, conditional rental payments of CHF 3 million were recorded as rental 
expense (prior year: CHF 4 million). 

179

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
27  Trade and other payables

In CHF million  

Supplier invoices received  

Goods and services received not yet invoiced  

Total trade payables  

Accruals from international roaming traffic  

Liabilities from debt-collection activities  

Liabilities from construction contracts  

Miscellaneous liabilities  

Total other liabilities  

Total trade and other payables  

28  Provisions

In CHF million  

Balance at 31 December 2012  

Additions to provisions  

Present-value adjustments  

Release of unused provisions  

Use of provisions  

Balance at 31 December 2013  

Additions to provisions  

Present-value adjustments  

Release of unused provisions  

Use of provisions  

Additions from acquisition of subsidiaries  

Foreign currency translation adjustments  

Balance at 31 December 2014  

Thereof current provisions  

Thereof non-current provisions  

31.12.2014   

31.12.2013 

1,102   

449   

1,551   

48   

28   

2   

247   

325   

1,082 

503 

1,585 

33 

23 

2 

227 

285 

1,876   

1,870 

Termination   
benefits   

Dismantlement   
and restoration   
costs   

Regulatory   
proceedings   

66   

31   

–   

(31)  

(21)  

45   

8   

–   

(9)  

(16)  

6   

–   

34   

32   

2   

512   

57   

13   

(100)  

(1)  

481   

162   

13   

(6)  

(4)  

–   

–   

646   

–   

646   

104   

13   

2   

–   

(1)  

118   

3   

2   

–   

(17)  

–   

–   

106   

16   

90   

Other   

158   

46   

–   

(17)  

(32)  

155   

44   

1   

(30)  

(24)  

1   

(1)  

146   

64   

82   

Total 

840 

147 

15 

(148) 

(55) 

799 

217 

16 

(45) 

(61) 

7 

(1) 

932 

112 

820 

Provisions for termination benefits

As of 31 December 2014, provisions of CHF 34 million for personnel reduction costs were recog-
nised, the largest share of which relates to various downsizing programmes resulting from reorgan-
isations within the operating segments of  Swisscom Switzerland.

Provisions for dismantling and restoration costs 

The  provisions  for  dismantling  and  restoration  costs  relate  to  the  dismantling  of  telecommuni-
cation installations and transmitter stations and the restoration to its original state of the land 
owned by third parties on which they are located. The provisions are computed by reference to esti-
mates of future anticipated dismantling costs and are discounted using an average interest rate of 
1.69% (prior year: 2.79%). The effect of using different interest rates amounted to CHF 151 million 
(prior year: CHF 21 million). In 2013, as a result of new location and expansion strategies,  Swisscom 
reassessed the costs of dismantling and restoration. As a result the provisions for dismantling and 
restoring  telecommunication  installations  were  increased  by  CHF  57  million.  As  regards  trans-
mitter stations, the reassessment resulted in a decrease of provisions by CHF 79 million. In 2014, 
adjustments in an aggregate amount of CHF 157 million (prior year: CHF 19 million) were recorded 

180

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
   
   
   
 
  
   
 
under property, plant and equipment and of CHF 1 million (prior year: CHF 23 million) was recog-
nised in the income statement. The non-current portion of the provisions is expected to be settled 
after 2020. 

Provisions for regulatory proceedings 

 In  accordance  with  the  revised  Telecommunications  Act,   Swisscom  provides  interconnection 
 services  and  other  access  services  to  other  telecommunication  service  providers  in  Switzerland. 
In  previous  years,  several  telecommunication  service  providers  demanded  from  the  Federal 
 Communications Commission (ComCom) a reduction in the prices charged to them by  Swisscom. 
As a result of legal opinions,  Swisscom set up provisions in prior years. The provisions recognised in 
2013 consolidated financial statements have not changed materially during the current financial 
year. As of 31 December 2014, the provisions relating to the proceedings for interconnection and 
other  access  services  of   Swisscom  (Switzerland)  Ltd  amounted  to  CHF  106  million.  Settlements 
made in 2014 amounted to CHF 17 million. Any settlements are dependent upon the date on which 
legally binding rulings and decisions are issued.

Other provisions

Other provisions include provisions for environmental, contractual and tax risks. The non-current 
portion of the provisions will most likely be settled between 2015 and 2017. 

29  Contingent liabilities

Proceedings conducted by the Competition Commission 

The  Competition  Commission  (ComCo)  is  currently  investigating  a  number  of  companies  in  the 
 Swisscom Group. The investigation into the relationship of ADSL wholesale prices to the ADSL retail 
prices is described below. If it is proven that  Swisscom has infringed the rules of fair competition, 
ComCo is entitled to impose sanctions pursuant to the Anti-Trust Law. This sanction depends on the 
length, severity and nature of the violation and may amount to up to 10% of the revenue generated 
by the company in question in the relevant markets in Switzerland over the last three financial years. 
On 20 October 2005, ComCo launched an investigation into  Swisscom Ltd and  Swisscom (Switzer-
land) Ltd into possible abuse of a dominant market position.   The object of the investigation is the 
question  whether   Swisscom  has  set  the  prices  for  ADSL  pre-services  for  Internet  service  provid-
ers at such a high level that no scope remains for these providers for an adequate profit margin 
in relation to the end-customer prices demanded by  Swisscom itself (price squeezing).  Swisscom 
contests the allegation of market dominance and refutes the accusation of price squeezing. It is of 
the opinion that the prices for its ADSL pre-services leave its ADSL competitors enough room for a 
reasonable profit margin. With its decision of 5 November 2009, ComCo sanctioned  Swisscom for 
abuse of a market-dominant position in the case of ADSL services and levied a fine of CHF 220 mil-
lion.   Swisscom  appealed  against  the  ruling  at  the  Federal  Administrative  Court  on  7  December 
2009. On the basis of a legal opinion,  Swisscom concludes that, from the present-day perspective, 
it is improbable that a court of final appeal will levy sanctions. It thus has raised no provisions in 
the consolidated financial statements as of 31 December 2013 and 2014. In the event of a legally 
binding decision on abuse, claims could be asserted against  Swisscom under civil law.  Swisscom 
considers it unlikely that such civil claims can be enforced. 

Regulatory proceedings

 Swisscom provides interconnection and other access services for other telecommunication  service 
providers  in  Switzerland  in  accordance  with  the  revised  Swiss  Federal  Telecommunications  Act 
(TCA). Other access proceedings in accordance with the revised TCA are pending with the Federal 
Communications Commission (ComCom) and the Federal Administrative Court. 

181

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
30  Other non-financial liabilities 

In CHF million  

Deferred revenue  

Value-added taxes payable  

Advance payments received  

Other current non-financial liabilities  

Total other current non-financial liabilities  

Deferred gain on sale and leaseback of real estate  

Other non-current non-financial liabilities  

Total other non-current non-financial liabilities  

31.12.2014   

31.12.2013 

407   

120   

54   

137   

718   

167   

208   

375   

375 

128 

126 

130 

759 

183 

127 

310 

Deferred revenues mainly comprise deferred payments for prepaid cards and prepaid subscription 
fees. The deferred gain from the sale and leaseback of real estate is released to the income state-
ment under other income over the lease term. See Notes 13 and 26.

31  Additional information concerning equity 

Share capital and treasury shares

As of 31 December 2014, the total number of shares issued remained unchanged from the prior 
year at 51,801,943 shares. All shares have a par value of CHF 1 and are fully paid up. Each share 
entitles the holder to one vote. Shares with an aggregate market value of CHF 5 million (prior year: 
CHF 6 million) were allocated for share-based compensation plans. See Note 11. 
The holdings of treasury shares have changed as follows:

Balance at 31 December 2012  

Purchases on the market  

Allocated for share-based compensation  

Balance at 31 December 2013  

Purchases on the market  

Allocated for share-based compensation  

Balance at 31 December 2014  

Number   

446   

15,000   

(14,644)  

802   

8,600   

(9,253)  

149   

Average price   
in CHF   

In CHF million 

361   

435   

442   

435   

525   

535   

525   

– 

6 

(6) 

– 

5 

(5) 

– 

After deducting 149 treasury shares (prior year: 802 shares), the balance of shares outstanding as at 
31 December 2014 totalled 51,801,794 (prior year: 51,801,141 shares). 

182

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
 
 
 
  
   
 
  
Other reserves

In CHF million  

Balance at 31 December 2012  

Foreign currency translation adjustments of foreign subsidiaries  

Change in fair value of available-for-sale financial assets  

Change in fair value of cash flow hedges  

Fair value losses of cash flow hedges transferred to income statement  

Income tax expense  

Balance at 31 December 2013  

Foreign currency translation adjustments of foreign subsidiaries  

Change in fair value of cash flow hedges  

Fair value losses of cash flow hedges transferred to income statement  

Income tax expense  

Balance at 31 December 2014  

Hedging   
reserve   

(31)  

–   

–   

7   

6   

(1)  

(19)  

–   

10   

5   

(3)  

(7)  

Fair value   
reserve   

6   

–   

1   

–   

–   

–   

7   

–   

–   

–   

–   

7   

Foreign   
currency   
translation   
adjustments   

(1,608)  

63   

–   

–   

–   

(14)  

(1,559)  

(46)  

–   

–   

15   

Total 
other 
reserves 

(1,633) 

63 

1 

7 

6 

(15) 

(1,571) 

(46) 

10 

5 

12 

(1,590)  

(1,590) 

The hedging reserves comprise the changes in the fair value of hedging instruments which were 
designated as cash flow hedges. Changes in the fair value of available-for-sale financial assets are 
recognised  in  the  fair  value  reserves.  Reserves  arising  from  foreign  currency  translation  adjust-
ments comprise the differences from the foreign currency translation of the financial statements 
of  subsidiaries  and  associates  from  the  functional  currency  into  Swiss  francs.  On  31  Decem-
ber  2014,  cumulative  foreign  currency  translation  losses  before  taxes  at  Fastweb  amounted  to 
CHF 1,960 million (prior year: CHF 1,917 million).

Other comprehensive income

Other comprehensive income in 2014 may be analysed as follows:

2014, in CHF million  

Actuarial gains and losses from  
defined benefit pension plans  

Income tax expense  

Items that will not be reclassified to  
income statement, net of tax  

Foreign currency translation adjustments  
of foreign subsidiaries  

Change in fair value of cash flow hedges  

Fair value losses of cash flow hedges  
transferred to income statement  

Income tax expense  

Items that are or may be reclassified subsequently  
to income statement, net of tax  

Total other comprehensive income  

(918)  

Retained   
earnings   

Hedging   
reserve   

Foreign   
currency   
translation   
reserve    adjustments   

Fair value   

Equity   
holders of   
Swisscom   

Non-   
controlling   
interests   

(1,160)  

242   

(918)  

–   

–   

–   

–   

–   

–   

–   

–   

–   

10   

5   

(3)  

12   

12   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

(46)  

–   

–   

15   

(31)  

(31)  

(1,160)  

242   

(918)  

(46)  

10   

5   

12   

(19)  

(937)  

(1)  

–   

(1)  

–   

–   

–   

–   

–   

(1)  

Total 
other 
compre- 
hensive 
income 

(1,161) 

242 

(919) 

(46) 

10 

5 

12 

(19) 

(938) 

183

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
   
   
 
  
   
   
  
  
   
   
   
   
   
   
  
   
   
   
   
   
  
   
   
   
  
   
   
   
   
   
   
 
   
   
   
   
   
   
 
   
   
   
   
   
   
 
   
   
   
   
   
   
 
   
   
   
   
   
   
 
Other comprehensive income in 2013 may be analysed as follows:

Retained   
earnings   

Hedging   
reserve   

Foreign   
currency   
translation   
reserve    adjustments   

Fair value   

Equity   
holders of   
Swisscom   

Non-   
controlling   
interests   

Total other 
compre- 
hensive 
income 

2013, in CHF million  

Actuarial gains and losses from  
defined benefit pension plans  

Income tax expense  

Items that will not be reclassified to  
income statement, net of tax  

Foreign currency translation adjustments  
of foreign subsidiaries  

Gains and losses from available-for-sale  
financial assets transferred to income statement  

Change in fair value of cash flow hedges  

Fair value losses of cash flow hedges  
transferred to income statement  

Income tax expense  

Items that are or may be reclassified subsequently  
to income statement, net of tax  

845   

(169)  

676   

–   

–   

–   

–   

–   

–   

Total other comprehensive income  

676   

–   

–   

–   

–   

–   

7   

6   

(1)  

12   

12   

–   

–   

–   

–   

1   

–   

–   

–   

1   

1   

–   

–   

–   

845   

(169)  

676   

63   

63   

–   

–   

–   

(14)  

49   

49   

1   

7   

6   

(15)  

62   

738   

2   

–   

2   

–   

–   

–   

–   

–   

–   

2   

847 

(169) 

678 

63 

1 

7 

6 

(15) 

62 

740 

Share of equity attributable to non-controlling interests

In 2014, transactions with non-controlling shares worth CHF 157 million were recognised. As part 
of the takeover of PubliGroupe, the outstanding 49% of the non-controlling shares in   Swisscom 
Directories Ltd and local.ch Ltd were acquired for CHF 162 million. The difference between the pur-
chase price of CHF 162 million and the book value of the minority interest of CHF 26 million was 
recognised as an equity transaction with no effect on income. For further information see Note 5.

184

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

32  Dividends 

Distributable reserves are determined on the basis of equity as reported in the statutory financial 
statements of   the parent company,  Swisscom Ltd, and not on the equity as reported in the consoli-
dated financial statements. At 31 December 2014,  Swisscom Ltd’s distributable reserves amounted 
to CHF 5,513 million. The dividend is proposed by the Board of Directors and must be approved by 
the Annual General Meeting of Shareholders. The dividend proposed for the 2014 financial year is 
not recorded as a liability in these consolidated financial statements. Treasury shares are not enti-
tled to a dividend.  
Swisscom paid the following dividends in 2013 and 2014:

In CHF million, except where indicated  

Number of registered shares eligible for dividend (in millions of shares)  

Ordinary dividend per share (in CHF)  

Dividends paid  

2014   

51.802   

22.00   

1,140   

2013 

51.801 

22.00 

1,140 

The dividend payments for the 2012 and 2013 financial years were funded entirely from retained 
earnings. The Board of Directors proposes to the Annual Shareholders’ Meeting of  Swisscom Ltd to 
be held on 8 April 2015 the payment of an ordinary dividend of CHF 22 per share in respect of the 
2014 financial year. This equates to a total dividend distribution of CHF 1,140 million. The dividend 
payment is foreseen on 15 April 2015. 

 
 
 
 
 
 
 
  
   
   
   
   
   
  
   
   
   
  
   
   
   
   
   
   
 
   
   
   
   
   
   
 
   
   
   
   
   
   
 
   
   
   
   
   
   
 
   
   
   
   
   
   
 
   
   
   
   
   
   
 
33  Financial risk management and supplementary disclosures 

regarding financial instruments

 Swisscom is exposed to various financial risks resulting from its operating and financial activities. 
The most significant financial risks arise from changes in foreign exchange rates, interest rates as 
well as creditworthiness and the ability of counterparties to meet their payment obligations. A fur-
ther risk arises from the ability to ensure adequate liquidity.  Swisscom’s financial risk management 
is conducted in accordance with established guidelines with the aim of limiting potential adverse 
effects on the financial situation of  Swisscom. In particular, these guidelines contain risk limits for 
approved financial instruments and specify risk monitoring processes. Financial risk management, 
with the exception of the management of credit risks arising from business operations, is handled 
by the central Treasury Department. It identifies, evaluates and hedges financial risks in close coop-
eration with the Group’s operating units. The implemented risk management process also calls for 
routine reports on the development of financial risks.

Market price risks

Foreign exchange risks
 Swisscom is exposed to foreign exchange risks; these can impact the Group’s financial results and 
consolidated equity. Foreign exchange risks which have an impact on cash flows (transaction risks) 
are partially hedged by financial instruments and designated for hedge accounting. In addition, for-
eign exchange risks with an impact on equity (translation risks) are partially hedged through finan-
cial instruments and designated for hedge accounting. The aim of  Swisscom’s foreign exchange 
risk management policy is to limit the volatility of planned cash flows. Forward currency contracts, 
currency options and currency swaps may be employed to hedge transaction risks. These hedging 
measures concern principally the USD and EUR. EUR-denominated financing is employed in order 
to hedge the translation risk of positions in EUR. As of the balance sheet date,  Swisscom contracted 
financial liabilities totalling EUR 1,300 million (CHF 1,563 million) which were designated for hedge 
accounting for net investments in foreign shareholdings.
The currency risks and hedging contracts for foreign currencies as of 31 December 2014 are to be 
analysed as follows:

In CHF million  

At 31 December 2014  

Cash and cash equivalents  

Trade and other receivables  

Other financial assets  

Financial liabilities  

Trade and other payables  

Net exposure at carrying amounts  

Net forecasted cash flows exposure in the next 12 months  

Net exposure before hedges  

Forward currency contracts  

Foreign currency swaps  

Currency swaps  

Hedges  

Net exposure  

EUR   

USD   

Other 

35   

4   

21   

(2,019)  

(67)  

(2,026)  

(362)  

(2,388)  

336   

–   

421   

757   

(1,631)  

4   

–   

173   

(144)  

(74)  

(41)  

(455)  

(496)  

–   

446   

–   

446   

(50)  

2 

7 

– 

– 

(15) 

(6) 

– 

(6) 

– 

– 

– 

– 

(6) 

185

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
 
 
 
 
 
   
   
 
The currency risks and hedging contracts for foreign currencies as of 31 December 2013 are to be 
analysed as follows:

In CHF million  

At 31 December 2013  

Cash and cash equivalents  

Trade and other receivables  

Other financial assets  

Financial liabilities  

Trade and other payables  

Net exposure at carrying amounts  

Net forecasted cash flows exposure in the next 12 months  

Net exposure before hedges  

Forward currency contracts  

Foreign currency swaps  

Currency swaps  

Hedges  

Net exposure  

EUR   

USD   

Other 

60   

8   

3   

(1,721)  

(59)  

(1,709)  

(367)  

(2,076)  

211   

46   

635   

892   

(1,184)  

3   

8   

142   

(130)  

(54)  

(31)  

(343)  

(374)  

209   

–   

–   

209   

(165)  

– 

11 

– 

– 

(13) 

(2) 

– 

(2) 

– 

– 

– 

– 

(2) 

Foreign-currency sensitivity analysis
The  following  sensitivity  analysis  shows  the  impact  on  the  income  statement  should  the  EUR/
CHF and USD/CHF exchange rates change in line with their implicit volatility over the next twelve 
months. This analysis assumes that all other variables, in particular the interest rate level, remain 
constant. 

In CHF million  

31.12.2014   

31.12.2013 

Income impact on balance sheet items  

EUR volatility of 4.29% (previous year: 4.93%)  

USD volatility of 9.72% (previous year: 9.58%)  

Hedges for balance sheet items  

EUR volatility of 4.29% (previous year: 4.93%)  

USD volatility of 9.72% (previous year: 9.58%)  

Planned cash flows  

EUR volatility of 4.29% (previous year: 4.93%)  

USD volatility of 9.72% (previous year: 9.58%)  

Hedges for planned cash flows  

EUR volatility of 4.29% (previous year: 4.93%)  

USD volatility of 9.72% (previous year: 9.58%)  

87   

4   

(18)  

–   

16   

44   

(14)  

(43)  

84 

3 

(31) 

– 

18 

33 

(13) 

(20) 

The volatility of the balance sheet positions and planned cash flows is partially offset by the volatility 
of the related hedging contracts.

Interest rate risks

Interest rate risks arise from fluctuations in interest rates which could have a negative impact on 
the financial position of  Swisscom. Fluctuations in interest rates lead to changes in interest income 
and expense. Furthermore, they may impact the market value of certain financial assets, liabilities 
and hedging instruments.  Swisscom actively manages interest rate risks. The main aim thereof is 
to limit the volatility of planned cash flows.  Swisscom employs interest rate swaps and options to 
hedge its interest rate risk.  

186

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
 
 
 
 
 
   
   
 
  
 
 
 
   
 
  
 
  
 
 
 
   
 
  
 
  
 
 
 
   
 
  
 
  
 
 
 
   
 
The structure of interest-bearing financial instruments at nominal values is as follows:

In CHF million  

Fixed interest-bearing financial liabilities  

Variable interest-bearing financial liabilities  

Total interest-bearing financial liabilities  

Fixed interest-bearing financial assets  

Variable interest-bearing financial assets  

Total interest-bearing financial assets  

Total interest-bearing financial assets and liabilities, net  

Variable interest-bearing  

Fixed through interest rate swaps  

Variable through interest rate swaps  

Variable interest-bearing, net  

Fixed interest-bearing  

Fixed through interest rate swaps  

Variable through interest rate swaps  

Fixed interest-bearing, net  

Total interest-bearing financial assets and liabilities, net  

31.12.2014   

31.12.2013 

5,997   

2,444   

8,441   

(115)  

(348)  

(463)  

7,978   

2,096   

(350)  

–   

1,746   

5,882   

350   

–   

6,232   

7,978   

6,498 

2,094 

8,592 

(231) 

(753) 

(984) 

7,608 

1,341 

(350) 

42 

1,033 

6,267 

350 

(42) 

6,575 

7,608 

Interest-rate sensitivity analysis
The following sensitivity analysis shows the effects on the income statement and equity if CHF 
interest rates move by 100 basis points. In computing sensitivity in equity, negative interest rates 
are excluded. 

In CHF million  

At 31 December 2014  

Variable financing  

Interest rate swaps  

Cash flow sensitivity, net  

At 31 December 2013  

Variable financing  

Interest rate swaps  

Cash flow sensitivity, net  

Credit risks 

Income statement   

Equity 

Increase   
100 base points   

Decrease   
100 base points   

Increase   
100 base points   

Decrease 
100 base points 

(21)  

4   

(17)  

(13)  

3   

(10)  

21   

(4)  

17   

13   

(3)  

10   

–   

5   

5   

–   

9   

9   

– 

(6) 

(6) 

– 

(2) 

(2) 

Credit risks from operating activities 
 Swisscom is exposed to credit risks arising from its operating activities.  Swisscom has no significant 
concentrations of credit risk. The Group has policies in place to ensure that products and ser vices 
are  only  sold  to  creditworthy  customers.  Furthermore,  outstanding  receivables  are  continually 
monitored as part of its operating activities.  Swisscom recognises credit risks through individual 
and general lump-sum allowances. In addition, the danger of risk concentrations is minimised by 
the large number of customers. Given that the financial assets as of the balance sheet date are 
neither impaired nor in default, there are no indications that the debtors will not be capable of 
meeting their payment obligations. Further information on financial assets is set out in Notes 17, 
18 and 19. 

187

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
 
 
 
  
  
  
 
 
 
 
 
 
 
   
   
   
 
  
 
 
 
 
 
 
 
   
   
   
 
Credit risks from financial transactions
 Swisscom  is  exposed  to  the  risk  of  counterparty  default  through  the  use  of  derivative  financial 
instruments and financial investments. Requirements to be met by counterparties are defined in 
guidelines governing derivative financial instruments and financial investments. Furthermore, indi-
vidual limits by counterparty have been set. These limits and counterparty credit assessments are 
reviewed regularly.  Swisscom signs netting agreements as issued by ISDA (International Swaps and 
Derivatives Association) with the respective counterparties in order to control the risk inherent in 
derivative transactions. The carrying amount of financial assets corresponds to the credit risk and 
is to be analysed as follows:

In CHF million  

Cash and cash equivalents  

Trade and other receivables  

Loans and receivables  

Derivative financial instruments  

Total carrying amount of financial assets  

Note   

31.12.2014   

31.12.2013 

17   

18   

19   

19   

302   

2,586   

209   

11   

3,108   

723 

2,516 

305 

6 

3,550 

The  carrying  amounts  of  cash  and  cash  equivalents  and  other  financial  assets  and  the  related 
 Standard & Poor’s ratings of the counterparties are to be summarised as follows:

In CHF million  

31.12.2014   

31.12.2013 

13   

129   

15   

149   

1   

123   

3   

7   

–   

10   

72   

522   

422 

149 

– 

135 

136 

151 

3 

– 

16 

– 

22 

1,034 

Liquidity risk

Prudent liquidity management includes the holding of adequate reserves of cash and cash equiva-
lents and marketable securities as well as the provision of adequate financing.  Swisscom has pro-
cesses and policies in place that guarantee sufficient liquidity in order to settle current and future 
obligations.   Swisscom  has  a  confirmed  line  of  credit  of  CHF  100  million  maturing  in  2016  from 
banks and a further confirmed line of credit of CHF 2,000 million from banks maturing in 2019. As 
of 31 December 2014, these lines of credit had not been drawn down, as in the prior year. 

AAA  

AA+  

AA  

AA–  

A+  

A  

A–  

BBB+  

BBB  

BBB-  

Without rating  

Total  

188

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
 
   
The  contractual  maturities  of  financial  liabilities  including  estimated  interest  payments  as  of 
31 December 2014 are as follows:

In CHF million  

At 31 December 2014  

Non-derivative financial liabilities  

Bank loans  

Debenture bonds  

Private placements  

Finance lease liabilities  

Other interest-bearing financial liabilities  

Other non-interest-bearing financial liabilities  

Trade and other payables  

Derivative financial liabilities  

Derivative financial instruments  

Total  

Carrying    Contractual    Due within    Due within    Due within   
1 year    1 to 2 years    3 to 5 years   
amount   

payments   

Due after 
5 years 

1,881   

5,104   

925   

561   

5   

30   

1,975   

5,778   

970   

1,456   

5   

30   

963   

640   

6   

48   

2   

8   

1,876   

1,876   

1,853   

98   

157   

58   

383   

120   

356   

47   

–   

6   

7   

8   

370   

2,293   

608   

121   

1   

–   

16   

11   

259 

2,725 

– 

1,240 

2 

16 

– 

80 

10,480   

12,247   

3,578   

927   

3,420   

4,322 

The  contractual  maturities  of  financial  liabilities  including  estimated  interest  payments  as  of 
31 December 2013 are as follows:

In CHF million  

At 31 December 2013  

Non-derivative financial liabilities  

Bank loans  

Debenture bonds  

Private placements  

Finance lease liabilities  

Other interest-bearing financial liabilities  

Other non-interest-bearing financial liabilities  

Trade and other payables  

Derivative financial liabilities  

Derivative financial instruments  

Total  

Estimation of fair values

Carrying    Contractual    Due within    Due within    Due within   
1 year    1 to 2 years    3 to 5 years   
amount   

payments   

Due after 
5 years 

1,353   

5,508   

1,126   

655   

4   

50   

1,455   

6,184   

1,192   

1,821   

3   

50   

14   

1,419   

217   

54   

1   

27   

1,870   

1,870   

1,870   

442   

626   

7   

54   

1   

8   

–   

677   

2,395   

687   

149   

1   

–   

–   

127   

180   

81   

44   

10   

322 

1,744 

281 

1,564 

– 

15 

– 

45 

10,693   

12,755   

3,683   

1,182   

3,919   

3,971 

The carrying amounts of trade receivables and payables as well as other receivables and payables 
are a reasonable estimate of their fair value because of their short-term maturities. The carrying 
amounts of cash and cash equivalents and current loans receivable correspond to the fair values. 
The fair value of available-for-sale financial investments is based on quoted stock exchange prices 
or equates to their purchase cost. The fair values of other non-current financial assets are computed 
on the basis of the maturing future payments, discounted at market interest rates. The fair value 
of non-publicly traded interest-bearing financial liabilities is estimated on the basis of the matur-
ing future payments discounted at market interest rates. The fair value of publicly traded inter-
est-bearing financial liabilities is based upon stock-exchange quotations as at the balance-sheet 
date. The fair value of finance lease obligations is estimated on the basis of the maturing future 
payments, discounted at market interest rates. The fair value of publicly traded derivative financial 
instruments as well as investments held for trading or for sale is based on quoted stock exchange 
prices as of the balance sheet date. Interest rate swaps and currency swaps are discounted at mar-
ket interest rates. Foreign-currency forward contracts and foreign-currency swaps are valued by 
reference to foreign-exchange forward rates as of the balance sheet date. 

189

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
  
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
   
   
   
   
   
 
   
   
   
   
   
 
  
  
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
   
   
   
   
   
 
   
   
   
   
   
 
Fair value hierarchy 

The fair value hierarchy encompasses the following three levels:
>  Level 1: stock-exchange quoted prices in active markets for identical assets or liabilities;
>  Level 2: other factors which are observable on markets for assets and liabilities, either directly 

or indirectly;

>  Level 3: factors that are not based on observable market data.

Asset/liability valuation categories and fair value of financial instruments

The carrying values and fair values of financial assets and financial liabilities with their correspond-
ing valuation categories are summarised in the following table. Not reflected therein are cash and 
cash equivalents, trade receivables and payables as well as miscellaneous receivables and payables 
whose carrying value corresponds to a reasonable estimation of their fair value.

In CHF million  

At 31 December 2014  

Derivative financial instruments  

Available-for-sale financial assets  

Financial assets measured at fair value  

Other loans and receivables  

Financial assets not measured at fair value  

Derivative financial instruments  

Financial liabilities measured at fair value  

Bank loans  

Debenture bonds  

Private placements  

Finance lease liabilities  

Other interest-bearing financial liabilities  

Other non-interest-bearing financial liabilities  

Financial liabilities not measured at fair value  

Carrying amount   

Fair Value 

Loans and   
receivables   

Available-   

    At fair value   
through   
for-sale    profit or loss   

Financial   
liabilities   

Level 1   

Level 2   

Level 3 

–   

–   

–   

209   

209   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

23   

23   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

11   

–   

11   

–   

–   

98   

98   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

1,881   

5,104   

925   

561   

5   

30   

–   

5   

5   

–   

–   

–   

–   

–   

5,610   

–   

–   

–   

–   

11   

11   

240   

240   

98   

98   

1,922   

–   

957   

1,173   

5   

30   

8,506   

5,610   

4,087   

– 

18 

18 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

190

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
  
   
   
   
   
 
  
   
   
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
 
   
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In CHF million  

At 31 December 2013  

Derivative financial instruments  

Available-for-sale financial assets  

Financial assets measured at fair value  

Other loans and receivables  

Financial assets not measured at fair value  

Derivative financial instruments  

Financial liabilities measured at fair value  

Bank loans  

Debenture bonds  

Private placements  

Finance lease liabilities  

Other interest-bearing financial liabilities  

Other non-interest-bearing financial liabilities  

Financial liabilities not measured at fair value  

Carrying amount   

Fair Value 

Loans and   
receivables   

Available-   

    At fair value   
through   
for-sale    profit or loss   

Financial   
liabilities   

Level 1   

Level 2   

Level 3 

–   

–   

–   

305   

305   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

21   

21   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

6   

–   

6   

–   

–   

127   

127   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

1,353   

5,508   

1,126   

655   

4   

50   

–   

1   

1   

–   

–   

–   

–   

–   

5,836   

–   

–   

–   

–   

6   

–   

6   

308   

308   

127   

127   

1,383   

–   

1,147   

1,194   

4   

50   

8,696   

5,836   

3,778   

– 

20 

20 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

In addition, as of 31 December 2014, there were available-for-sale financial assets with a carrying 
value of CHF 30 million (prior year: CHF 21 million) which are valued at acquisition cost. 
Level 3 financial instruments developed as follows in 2013 and 2014: 

In CHF million  

Balance at 31 December 2012  

Additions  

Disposals  

Change in fair value recognised in equity  

Change in fair value recognised in income statement  

Balance at 31 December 2013  

Additions  

Disposals  

Balance at 31 December 2014  

Available-for-sale financial assets 

20 

1 

(1) 

1 

(1) 

20 

1 

(3) 

18 

The level-3 assets consist of investments in various investment funds and individual companies. 
The fair value was calculated by using a valuation model. In 2013 and 2014, there were no reclassifi-
cations between the various levels.

191

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
  
   
   
   
   
 
  
   
   
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Asset/liability valuation categories and results of financial instruments 

The results for each asset/liability valuation category are to be analysed as follows:

Loans and   
receivables   

Available-   
for-sale   

At fair value   
through profit   
or loss   

Financial   
liabilities   

Hedging 
transactions 

In CHF million  

2014  

Interest income (interest expense)  

Change in fair value  

Foreign currency translation adjustments  

Gains and losses transferred from equity  

Net result recognised in income statement  

Change in fair value  

Gains and losses transferred to income statement  

Net result recognised in other comprehensive income  

Total net result by asset/liability category  

10   

–   

1   

–   

11   

–   

–   

–   

11   

–   

–   

–   

–   

–   

–   

–   

–   

–   

(2)  

(46)  

3   

–   

(45)  

–   

–   

–   

(45)  

(223)  

–   

–   

–   

(223)  

–   

–   

–   

(223)  

(3) 

– 

– 

(2) 

(5) 

10 

5 

15 

10 

In CHF million  

2013  

Loans and   
receivables   

Available-   
for-sale   

At fair value   
through profit   
or loss   

Financial   
liabilities   

Hedging 
transactions 

Interest income (interest expense)  

Change in fair value  

Foreign currency translation adjustments  

Gains and losses transferred from equity  

Net result recognised in income statement  

Change in fair value  

Gains and losses transferred to income statement  

Net result recognised in other comprehensive income  

Total net result by asset/liability category  

8   

–   

8   

–   

16   

–   

–   

–   

16   

–   

–   

(1)  

–   

(1)  

1   

–   

1   

–   

(4)  

30   

4   

–   

30   

–   

–   

–   

30   

(250)  

–   

(8)  

–   

(258)  

–   

–   

–   

(258)  

(5) 

– 

– 

(1) 

(6) 

7 

6 

13 

7 

In addition, in 2014, allowances for trade and other receivables amounting to CHF 87 million (prior 
year: CHF 83 million) were recorded under other operating expenses.

Derivative financial instruments

At 31 December 2013 and 2014, the following derivative financial instruments were recorded:

In CHF million  

Fair value hedges  

Cash flow hedges  

Other derivative financial instruments  

Total derivative financial instruments  

Thereof current derivative financial instruments  

Thereof non-current derivative financial instruments  

Contract value    

Positive fair value    

Negative fair value  

31.12.2014    31.12.2013    31.12.2014    31.12.2013    31.12.2014    31.12.2013 

–   

824   

929   

42   

728   

911   

1,753   

1,681   

–   

6   

5   

11   

11   

–   

–   

–   

6   

6   

–   

6   

–   

(10)  

(88)  

(98)  

(49)  

(49)  

(13) 

(16) 

(98) 

(127) 

(76) 

(51) 

Fair Value Hedges

In CHF million  

Currency swaps in EUR  

Total fair value hedges  

Contract value    

Positive fair value    

Negative fair value  

31.12.2014    31.12.2013    31.12.2014    31.12.2013    31.12.2014    31.12.2013 

–   

–   

42   

42   

–   

–   

–   

–   

–   

–   

(13) 

(13) 

192

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
   
   
   
 
  
  
 
 
 
 
 
 
 
 
 
   
   
   
   
 
  
   
   
   
 
  
  
 
 
 
 
 
 
 
 
 
   
   
   
   
 
  
   
   
   
   
  
In  2007,  for  the  purpose  of  hedging  the  foreign  currency  and  interest  rate  risks  of  financing  in 
EUR,  cross-currency  swaps  for  EUR  48  million  were  entered  into  which  were  designated  as  fair 
value hedges for hedge accounting. Of this amount, EUR 35 million matured in 2014, which were 
reported as negative fair values of CHF 13 million in the prior year. As of the balance-sheet date, 
 Swisscom reported no instruments designated as fair value hedges for hedge accounting purposes. 

Cash Flow Hedges

In CHF million  

Currency swaps in USD  

Interest rate swaps in CHF  

Forward currency contracts in USD  

Forward currency contracts in EUR  

Total cash flow hedges  

Contract value    

Positive fair value    

Negative fair value  

31.12.2014    31.12.2013    31.12.2014    31.12.2013    31.12.2014    31.12.2013 

235   

350   

–   

239   

824   

–   

350   

167   

211   

728   

6   

–   

–   

–   

6   

–   

–   

–   

–   

–   

–   

(9)  

–   

(1)  

(10)  

– 

(13) 

(2) 

(1) 

(16) 

Swisscom entered into interest rate swaps with final maturities in 2016 in order to hedge interest 
rate risks of CHF 350 million of the variable CHF-denominated interest-bearing private placements. 
These hedges were designated as cash flow hedges for hedge accounting purposes. As of 31 Decem-
ber 2014, these interest rate swaps were recorded with a negative fair value of CHF 9 million (prior 
year:CHF  13  million).  CHF  10  million  was  recognised  in  the  hedging  reserve  within  consolidated 
equity for these hedging instruments (prior year:CHF 13 million). In 2009, interest rate swaps des-
ignated for hedge accounting for the premature hedging of the interest rate risk for the intended 
issuance of debenture loans totalling CHF 500 million were closed out. The effective share of CHF 24 
million was left in the other reserves. It is being released to interest expense over the hedged dura-
tion of debenture bonds issued in 2009. As of 31 December 2014, a negative amount of CHF 2 mil-
lion (prior year: CHF 5 million) is recognised in the hedging reserve as part of consolidated equity.
As of 31 December 2014, derivative financial instruments include currency swaps of USD 237 mil-
lion and forward currency contracts of EUR 199 million, which serve to hedge future purchases of 
goods and services in the respective currencies. The hedges were designated for hedge accounting 
purposes. The hedges disclose a positive fair value of CHF 6 million (prior year: negative market 
value of CHF 3 million). A positive amount of CHF 5 million was recognised in the hedging reserve 
within consolidated equity for these designated hedging instruments (prior year: negative amount 
of CHF 4 million). 

Other derivative financial instruments

In CHF million  

Currency swaps in EUR  

Interest rate swaps in CHF  

Currency swaps in USD  

Currency swaps in EUR  

Forward currency contracts in USD  

Forward currency contracts in EUR  

Total other derivative financial instruments  

Contract value    

Positive fair value    

Negative fair value 

31.12.2014    31.12.2013    31.12.2014    31.12.2013    31.12.2014    31.12.2013 

421   

200   

211   

–   

–   

97   

929   

592   

200   

2   

75   

42   

–   

911   

–   

–   

5   

–   

–   

–   

5   

–   

6   

–   

–   

–   

–   

6   

(47)  

(40)  

–   

–   

(1)  

–   

(96) 

(1) 

– 

– 

(1) 

– 

(88)  

(98) 

In 2010 in order to hedge currency and interest rate risks arising in connection with EUR-denomi-
nated financing, interest rate swaps were entered into covering EUR 350 million with a duration of 
five years. These hedges were not designated for hedge accounting. Already in 2007, interest rate 
swaps for EUR 228 million had been entered to hedge currency and interest rate risks arising in con-
nection with EUR-denominated financing and which had not been designated for hedge account-
ing. Of this amount, EUR 167 million matured in 2014. 
Furthermore,  derivative  financial  instruments  as  at  31  December  2014  include  interest  rate 
swaps covering CHF 200 million with maturities ending in 2040 with a negative market value of 
CHF 40 million (prior year: positive value of CHF 6 million and a negative market value of CHF 1 mil-
lion) which were not designated for hedge accounting. 

193

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
  
In addition, foreign currency forward contracts and currency swaps for EUR and USD which serve to 
hedge future transactions in connection with  Swisscom’s operating activities were not designated 
for hedge accounting purposes are included in derivative financial instruments. 

Cross-border lease agreements

Between 1996 until 2002,  Swisscom entered into various cross-border lease agreements, under the 
terms of which parts of its fixed line and mobile phone networks were sold or leased on a long-
term basis and leased back.  Swisscom defeased a significant part of the lease obligations through 
the  acquisition  of  investment-grade  financial  investments.  The  financial  assets  were  irrevocably 
deposited  with  a  trust.  In  accordance  with  Interpretation  SIC  27  “Evaluating  the  Substance  of 
Transactions involving the Legal Form of a Lease”, these financial assets and liabilities in the same 
amount are netted and not recorded in the balance sheet. As of 31 December 2014, the financial 
liabilities and assets, including accrued interest, which arose from cross-border lease agreements 
amounted to USD 66 million or CHF 65 million, which, in compliance with SIC 27, were not recog-
nised in the balance sheet (prior year: USD 63 million or CHF 56 million). 

Netting of financial instruments

In CHF million  

At 31 December 2014  

Receivables from international roaming  

Billed revenue  

Accruals  

Total receivables from international roaming  

Liabilities from international roaming  

Supplier invoices received  

Accruals  

Total liabilities from international roaming  

At 31 December 2013  

Receivables from international roaming  

Billed revenue  

Accruals  

Total receivables from international roaming  

Liabilities from international roaming  

Supplier invoices received  

Accruals  

Total liabilities from international roaming  

Gross amount   

Settlement   

Net amount 

26   

164   

190   

34   

152   

186   

37   

238   

275   

41   

180   

221   

(19)  

(104)  

(123)  

(19)  

(104)  

(123)  

(26)  

(147)  

(173)  

(26)  

(147)  

(173)  

7 

60 

67 

15 

48 

63 

11 

91 

102 

15 

33 

48 

 Swisscom enters into derivative transactions under International Swaps and Derivatives Associa-
tion (ISDA) master netting agreements. Under such agreements the amounts owed by each coun-
terparty on a single day in respect of all transactions outstanding in the same currency are aggre-
gated into a single net amount that is payable by one party to the other. The ISDA agreements 
do not meet the criteria for balance-sheet netting as  Swisscom has presently no legally enforce-
able right to offset the recognised amounts and such a right may only be applied to future occur-
rences such as a credit default or other credit events. In 2014,  Swisscom recorded an amount of 
CHF 2 million for which such netting agreements existed. In the event of netting, derivative assets 
of CHF 11 million and derivative liabilities of CHF 98 million would be reduced to CHF 9 million and 
CHF 96 million, respectively. In the prior year,  Swisscom recognised an amount of CHF 6 million for 
which such netting agreements existed. In the event of netting, the derivative assets in the prior 
year of CHF 6 million would be reduced to CHF zero and the derivative liabilities would be reduced 
from CHF 127 million to CHF 121 million. 

194

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
   
   
 
   
   
 
  
 
 
 
 
 
   
   
 
  
 
 
 
 
 
   
   
 
   
   
 
  
 
 
 
 
 
   
   
 
Charges for international roaming between telecom enterprises are settled over a clearing centre. 
Receivables and payables arising from roaming charges between the contracting parties are netted 
and settled on a net basis. Those receivables and payables for which  Swisscom has a legal right of 
offset are netted in  Swisscom’s consolidated financial statements. 

Management of equity resources

Managed capital is defined as equity including non-controlling interests.  Swisscom seeks to main-
tain a robust equity basis. This basis enables it to guarantee the continuing existence of the com-
pany as a going concern and to offer investors an appropriate return in relation to the risks entered 
into. Furthermore,  Swisscom maintains funds to enable investments to be made which will bring 
future benefits to customers as well as generate further returns for investors. The managed capital 
is monitored through the equity ratio which is the ratio of consolidated equity to total assets. The 
following table illustrates the calculation of the equity ratio: 

In CHF million  

Share of equity attributable to equity holders of  Swisscom Ltd  

Share of equity attributable to non-controlling interests  

Total capital  

Total assets  

Equity ratio in %  

31.12.2014   

31.12.2013 

5,454   

3   

5,457   

20,932   

26.1   

5,973 

29 

6,002 

20,496 

29.3 

In its strategic targets, the Federal Council has ruled that  Swisscom’s net indebtedness shall not 
exceed approximately 2.1 times the operating result before taxes, interest and depreciation and 
amortisation (EBITDA). Exceeding this limit temporarily is permitted. The net-debt-to-EBITDA ratio 
is as follows:

In CHF million  

Debenture bonds  

Bank loans  

Private placements  

Finance lease liabilities  

Other financial liabilities  

Total financial liabilities  

Cash and cash equivalents  

Current financial assets  

Non-current fixed interest-bearing deposits  

Net debt  

Operating income before depreciation and amortisation (EBITDA)  

Ratio net debt/EBITDA  

31.12.2014   

31.12.2013 

5,104   

1,881   

925   

561   

133   

8,604   

(302)  

(40)  

(142)  

8,120   

4,413   

1.8   

5,508 

1,353 

1,126 

655 

181 

8,823 

(723) 

(160) 

(128) 

7,812 

4,302 

1.8 

Net debt consists of total financial liabilities less cash and cash equivalents, current financial assets 
as well as non-current fixed interest-bearing financial investments. 

195

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
 
 
 
  
 
 
 
34  Supplementary information on the statement of cash flows

Changes in operating assets and liabilities

In CHF million  

Trade and other receivables  

Inventories  

Other non-financial assets  

Trade and other payables  

Provisions  

Other non-financial liabilities  

Defined benefit obligations  

Total changes in operating assets and liabilities  

Other cash flows from financing activities 

2014   

4   

(7)  

(41)  

(85)  

(40)  

(22)  

(22)  

(213)  

2013 

178 

8 

7 

(172) 

(16) 

119 

(20) 

104 

In 2014, other cash flows from financing activities aggregated CHF 14 million (prior year: CHF 12 mil-
lion). This relates mainly to payments in connection with hedging contracts and the commitment 
fee for the guaranteed credit limit. 

Non-cash investing and financing transactions 

Additions to property, plant and equipment include additions from finance leases amounting to 
CHF 13 million (prior year: CHF 10 million). As a result of changes in the assumptions made in esti-
mating the provisions for dismantling and restoration costs, an increase of CHF 157 million net was 
recognised in property, plant and equipment (prior year: reduction of CHF 19 million). See Note 23. 

35  Future commitments 

Commitments for future capital expenditures

Firm contractual commitments for future investments in property, plant and equipment and other 
intangible assets as of 31 December 2014 aggregated CHF 1,004 million (prior year: CHF 862 million).

Operating leases

Operating leases relate primarily to the rental of real estate for business purposes. See Note 26. 
In 2014, payments for operating leases amounted to CHF 316 million (prior year: CHF 301 million). 
Future minimum lease payments in respect of operating lease contracts are as follows:

In CHF million  

Within 1 year  

Within 1 to 2 years  

Within 2 to 3 years  

Within 3 to 4 years  

Within 4 to 5 years  

After 5 years  

Total future minimum lease payments  

31.12.2014   

31.12.2013 

153   

136   

120   

104   

91   

455   

1,059   

104 

95 

76 

62 

50 

240 

627 

196

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
36  Research and development

Costs aggregating CHF 18 million for research and development were expensed in 2014 (prior year: 
CHF 20 million).

37  Related parties

Majority shareholder, associates and non-controlling interests

Transactions and balances outstanding at year end with related entities and individuals for 2014 
are as follows:

In CHF million  

Confederation  

Associates  

Other minority shareholders  

Total 2014/Balance at 31 December 2014  

Income   

Expense   

Receivables   

Liabilities 

397   

100   

–   

497   

160   

145   

1   

306   

178   

9   

–   

187   

668 

6 

2 

676 

Transactions and balances outstanding at year end with related entities and individuals for 2013 
are as follows:

In CHF million  

Confederation  

Associates  

Other minority shareholders  

Total 2013/Balance at 31 December 2013  

Income   

Expense   

Receivables   

Liabilities 

372   

131   

8   

511   

170   

206   

–   

376   

186   

14   

1   

201   

382 

10 

– 

392 

Majority shareholder
Pursuant  to  the  Swiss  Federal  Telecommunication  Enterprises  Act  (“Telekommunikations unter-
nehmungsgesetz,  TUG”),  the  Swiss  Confederation  (“the  Confederation”)  is  obligated  to  hold  a 
majority of the share capital and voting rights of  Swisscom. On 31 December 2014, the Confeder-
ation as majority shareholder held 51.0% (prior year: 51.2%) of the issued shares of  Swisscom Ltd. 
Any reduction of the Confederation’s holding below a majority would require a change in law which 
would need to be voted upon the Federal Assembly, which would also be subject to a facultative 
referendum by Swiss voters. As the majority shareholder, the Swiss Confederation has the power 
to control the decisions of the general meetings of shareholders which are taken by the absolute 
majority  of  effectively  cast  votes.  This  relates  primarily  to  the  approval  of  dividend  distributions 
and the election of the members of the Board of Directors.  Swisscom supplies telecommunication 
services to and in addition, procures services from the Confederation, the majority shareholder in 
 Swisscom. The Confederation comprises the various departments and administrative bodies of the 
Confederation and the other companies controlled by the Confederation (primarily the Post, Swiss 
Federal Railways, RUAG as well as Skyguide). All transactions are conducted on the basis of normal 
relationships with customers and suppliers and on conditions applicable to unrelated third parties. 
In addition, financing trans actions are entered into with the Swiss Post on normal commercial terms.

Associates and non-controlling interests
Services provided to/from associates and non-controlling interests are based upon market prices. 
The associates are listed in Note 41.

Post-employment benefits funds

Transactions between  Swisscom and the various pension funds are detailed in Note 10.

197

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
Key management compensation

In CHF million  

Current compensation  

Share-based payments  

Social security contributions  

Total compensation to members  
of the Board of Directors  

Current compensation  

Share-based payments  

Benefits paid following retirement  
from Group Executive Board  

Pension contributions  

Social security contributions  

Total compensation to members of the Group Executive Board  

2014   

1.5   

0.8   

0.1   

2.4   

5.6   

0.7   

0.3   

0.7   

0.5   

7.8   

2013 

1.6 

0.8 

0.1 

2.5 

5.8 

0.9 

1.5 

0.7 

0.5 

9.4 

Total compensation to members of the Board of Directors and of the Group Executive Board  

10.2   

11.9 

Individuals in key positions of  Swisscom are the members of the Board of Directors and the Group 
Executive Board of  Swisscom Ltd. Compensation paid to members of the Board of Directors con-
sists of basic emoluments plus functional allowances and meeting attendance fees. One third of 
the entire compensation of the Board of Directors (excluding meeting allowances) is paid in shares. 
Compensation  paid  to  the  members  of  the  Group  Executive  Board  consists  of  a  fixed  basic  sal-
ary component settled in cash, a variable performance-related portion settled in cash and shares, 
services provided and non-cash benefits as well as pension and social-insurance benefits. 25% of 
the variable performance-related share of the members of the Group Executive Board is paid out 
in shares. The Group Executive Board members may increase this share to 50% at their discretion. 
See Note 11. The disclosures required by the Swiss Ordinance against Excessive Compensation in 
Listed Companies (OaEC) are set out in the chapter containing the Remuneration Report. Shares in 
 Swisscom Ltd held by the members of the Board of Directors and Group Executive Board are set out 
in the Notes to the Consolidated Financial Statements of  Swisscom Ltd. 

38  Service concession agreements 

On  21  June  2007  and  in  accordance  with  the  Swiss  Federal  Telecommunications  Act  (TCA), 
 ComCom granted  Swisscom a basic-service license for 2008 to 2017. As licensee,  Swisscom (Swit-
zerland) Ltd is required to offer the entire range of the basic service to all sections of the Swiss pop-
ulation throughout the whole territory of Switzerland during the ten-year duration of the license. 
The license covers the whole territory of Switzerland. The basic service is to guarantee access to 
a  minimum  offering  of  telecommunication  services.  Within  the  framework  of  the  basic  service, 
everyone  has  the  right  to  a  connection  which  allows  national  and  international  telephone  calls 
in real time, the transmission and reception of fax messages and access to the Internet. The basic 
service also provides for the maintenance of a prescribed number of public telephones per munici-
pality  (Publifon). The Federal Council periodically sets price ceilings for basic services. 

198

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
   
 
   
 
39  Risk assessment process

 Swisscom has a centralised risk management system in place that distinguishes between strategic 
and operative risks. All identified risks are quantified as a function of the probability of occurrence 
and possible impact and are set forth in a risk report. The risk report is discussed periodically by 
the Audit Committee of  Swisscom. Management aims to monitor and control risks on an ongo-
ing basis. A risk assessment is undertaken to identify the risks arising from the application of the 
accounting principles or from financial reporting. Control mechanisms are defined within the scope 
of  the  internal  control  system  to  minimise  the  risks  connected  with  financial  reporting.  Residual 
risks are classified according to their possible impact and monitored accordingly. See Notes 4 and 33.

40  Events after the balance sheet date

Approval of the consolidated financial statements

The  Board  of  Directors  of   Swisscom  approved  the  release  of  these  consolidated  financial  state-
ments on 4 February 2015.

Discontinuation of the minimum exchange rate CHF/EUR by the Swiss National Bank

On 15 January 2015, the Swiss National Bank announced it would no longer defend the CHF/EUR 
minimum exchange rate. Subsequently, the value of the Swiss franc rose sharply against the euro 
and  other  currencies  that  are  relevant  for   Swisscom.  The  translation  effect  at  subsidiaries  and 
associates that use a different functional currency results in lower amounts in the consolidated 
financial statements and an increase in the cumulative exchange differences recognised in equity. 
Nevertheless, the exchange rate at the time of the release of the consolidated financial statements 
had no material impact on the total cash flow from operating activities and investing activities or 
on net income for 2015.

199

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
41  List of Group companies

Registered office  

Shareholding in %   

Currency  

Share capital 
in millions 

Registered name  

Switzerland  

Alphapay Ltd  

Axept Webcall AG  

BFM Business Fleet Management Ltd  

Billag Ltd  

cablex Ltd  

CT Cinetrade Ltd  

Curabill Treuhand GmbH  

Datasport Ltd  

DL-Groupe GMG AG  

iware SA  

kitag kino-theater Ltd  

Medgate Holding Ltd  

Mona Lisa Capital Ltd  

myKompass Ltd.  

MyStrom Ltd  

PG Lab SA  

Plazavista Entertainment AG  

PubliGroupe Ltd  

Société Immobilière Dos-Vie S.A.  

Swisscom Banking Provider Ltd  

Swisscom Broadcast Ltd  

Swisscom Directories Ltd  

Swisscom Energy Solutions Ltd  

Swisscom Event & Media Solutions Ltd  

Swisscom Real Estate Ltd  

Swisscom IT Services Ltd  

Zurich  

Opfikon  

Ittigen  

Fribourg  

Berne  

Zurich  

St. Gallen  

Gerlafingen  

Geneva  

Morges  

Zurich  

Zug  

Ittigen  

Luzern  

Ittigen  

Lausanne  

Zurich  

Lausanne  

Delémont  

Muri bei Bern  

Berne  

Zurich  

Ittigen  

Ittigen  

Ittigen  

Berne  

Swisscom IT Services Finance Custom Solutions Ltd   Olten  

Swisscom Switzerland Ltd  

Teleclub AG  

Teleclub Programm AG  

Transmedia Communications Ltd  

Wingo Ltd  

Worklink AG  

Belgium  

Belgacom International Carrier Services SA  

Hospitality Services Belgium SA  

Swisscom Belgium N.V.  

Denmark  

Ittigen  

Zurich  

Zurich  

Geneva  

Fribourg  

Berne  

Brussels  

Brussels  

Brussels  

200

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

100   

100   

100   

100   

100   

75   

100   

100   

66.7   

100   

75   

40   

99.5   

20   

100   

100   

75   

98.4   1 

100   

100   

100   

100   

50.1   

100   

100   

100   

100   

100   

75   

25   

21.8   

100   

100   

22.4   

100   

100   

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

EUR  

EUR  

EUR  

0.5 

0.2 

1.0 

0.1 

5.0 

0.5 

– 

0.2 

0.1 

0.1 

1.0 

6.2 

5.0 

0.1 

0.1 

0.1 

0.1 

2.3 

0.7 

5.0 

25.0 

1.5 

13.3 

0.1 

100.0 

150.0 

0.1 

1,000.0 

1.2 

0.6 

1.9 

3.0 

0.5 

1.5 

0.6 

4,330.2 

0.6 

0.3 

0.1 

– 

– 

0.2 

0.1 

– 

Swisscom Hospitality Denmark A/S  

Hellerup  

100   

DKK  

Germany  

Abavent GmbH  

Hospitality Services Germany GmbH  

Spree7 GmbH  

Swisscom Telco GmbH  

Zanox Ltd  

Finland  

Swisscom Hospitality Finland Oy  

Vilant Systems Oy  

Kempten  

Munich  

Berlin  

Eschborn  

Berlin  

Helsinki  

Espoo  

100   

100   

80   

100   

47.5   

100   

20   

EUR  

EUR  

EUR  

EUR  

EUR  

EUR  

EUR  

1  Share of  Swisscom after expiry of offer period. A procedure for the cancellation of the remaining minority shareholdings was initiated.
  See Note 5.

 
 
 
 
 
 
 
  
  
   
  
  
  
 
 
  
 
  
   
  
 
  
  
 
 
  
 
  
   
  
 
  
  
 
 
  
 
  
   
  
 
  
  
 
 
  
 
  
   
  
 
  
  
 
 
  
 
  
   
  
 
 
Hospitality Networks and Services UK Ltd  

London  

100   

GBP  

Registered name  

France  

Hospitality Services France SA  

local.fr SA  

Great Britain  

Italy  

Fastweb S.p.A.  

Hospitality Services Italia S.r.l.  

Metroweb S.p.A. 1 

Swisscom Italia S.r.l.  

Liechtenstein  

Swisscom Re Ltd  

Luxembourg  

Milan  

Milan  

Milan  

Milan  

Vaduz  

Registered office  

Shareholding in %   

Currency  

Share capital 
in millions 

Paris  

Bourg-en-Bresse  

96   

67   

EUR  

EUR  

5.6 

0.5 

1.6 

41.3 

0.1 

29.2 

2,502.6 

100   

100   

10.6   

100   

EUR  

EUR  

EUR  

EUR  

100   

CHF  

5.0 

Hospitality Services Luxembourg SA  

Luxembourg  

100   

EUR  

Netherlands  

Bone B.V.  

Improve Digital B.V.  

NGT International B.V.  

SVBmedia Group B.V.  

Swisscom Hospitality Benelux B.V.  

Norway  

Utrecht  

Amsterdam  

Capelle a/d IJssel  

Rotterdam  

The Hague  

100   

85   

100   

100   

100   

EUR  

EUR  

EUR  

EUR  

EUR  

Swisscom Hospitality Norway A/S  

Oslo  

100   

NOK  

Austria  

Hospitality Services GmbH  

Swisscom IT Servics Finance SE  

Portugal  

Vienna  

Vienna  

100   

100   

EUR  

EUR  

HSIA Hospitality Services Portugal  

Lisbon  

100   

EUR  

Romania  

Swisscom Hospitality s.r.l.  

Brasov  

100   

RON  

Sweden  

Sellbranch AB  

Spain  

Stockholm  

50.1   

SEK  

Hospitality Networks and Services España SA  

Barcelona  

100   

EUR  

Singapore  

Swisscom IT Services Finance Pte Ltd  

Singapore  

100   

SGD  

USA  

Hospitality Services North America Corp.  

Swisscom Cloud Lab Ltd  

Dulles  

Delaware  

98   

100   

USD  

USD  

1  Investment is accounted for using the equity method. Through its representation on the Board of Directors of the company,
  Swisscom can exercise a significant influence.

– 

– 

– 

– 

2.5 

– 

0.3 

0.3 

0.1 

1.1 

1.9 

0.1 

0.1 

0.1 

1.6 

– 

201

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
c
e
h
t
o
t

s
e
t
o
N

 
 
 
 
 
 
 
  
  
   
  
  
  
 
 
  
 
  
   
  
 
  
  
 
 
  
 
  
   
  
 
  
  
 
 
  
 
  
   
  
 
  
  
 
 
  
 
  
   
  
 
  
  
 
 
  
 
  
   
  
 
  
  
 
 
  
 
  
   
  
 
  
  
 
 
  
 
  
   
  
 
  
  
 
 
  
 
  
   
  
 
  
  
 
 
  
 
  
   
  
 
  
  
 
 
  
 
  
   
  
 
  
  
 
 
  
 
  
   
  
 
  
  
 
 
  
 
  
   
  
 
  
  
 
 
  
 
  
   
  
 
  
  
 
 
  
 
  
   
  
 
 
Report of the Statutory Auditor

Report of the Statutory Auditor on the Consolidated Financial 
Statements to the General Meeting of Shareholders of  Swisscom Ltd, 
Ittigen (Berne)

Report of the Statutory Auditor on the Consolidated Financial Statements

As  statutory  auditor,  we  have  audited  the  accompanying  consolidated  financial  statements  on 
pages 132 to 201 of  Swisscom Ltd, which comprise the income statement, statement of compre-
hensive income, balance sheet, statement of cash flows, statement of changes in equity and notes 
for the year ended 31 December 2014.

Board of Directors’ Responsibility
The board of directors is responsible for the preparation and fair presentation of the consolidated 
financial statements in accordance with International Financial Reporting Standards (IFRS) and the 
requirements of Swiss law. This responsibility includes designing, implementing and maintaining 
an internal control system relevant to the preparation and fair presentation of consolidated finan-
cial statements that are free from material misstatement, whether due to fraud or error. The board 
of directors is further responsible for selecting and applying appropriate accounting policies and 
making accounting estimates that are reasonable in the circumstances.

Auditor’s Responsibility
Our responsibility is to express an opinion on these consolidated financial statements based on 
our audit. We conducted our audit in accordance with Swiss law and Swiss Auditing Standards as 
well as International Standards on Auditing. Those standards require that we plan and perform the 
audit to obtain reasonable assurance whether the consolidated financial statements are free from 
material misstatement. 

An audit involves performing procedures to obtain audit evidence about the amounts and disclo-
sures in the consolidated financial statements. The procedures selected depend on the auditor’s 
judgement,  including  the  assessment  of  the  risks  of  material  misstatement  of  the  consolidated 
financial statements, whether due to fraud or error. In making those risk assessments, the auditor 
considers  the  internal  control  system  relevant  to  the  entity’s  preparation  and  fair  presentation 
of the consolidated financial statements in order to design audit procedures that are appropriate 
in  the  circumstances,  but  not  for  the  purpose  of  expressing  an  opinion  on  the  effectiveness  of 
the entity’s internal control system. An audit also includes evaluating the appropriateness of the 
accounting policies used and the reasonableness of accounting estimates made, as well as evalu-
ating the overall presentation of the consolidated financial statements. We believe that the audit 
evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion
In our opinion, the consolidated financial statements for the year ended 31 December 2014 give a 
true and fair view of the financial position, the results of operations and the cash flows in accordance 
with International Financial Reporting Standards (IFRS) and comply with Swiss law.

202

r
o
t
i
d
u
A
y
r
o
t
u
t
a
t
S
e
h
t

f
o
t
r
o
p
e
R

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

 
 
 
 
 
 
Report on Other Legal Requirements

We confirm that we meet the legal requirements on licensing according to the Auditor Oversight 
Act  (AOA)  and  independence  (article  728  CO  and  article  11  AOA)  and  that  there  are  no  circum-
stances incompatible with our independence. 

In accordance with article 728a paragraph 1 item 3 CO and Swiss Auditing Standard 890, we con-
firm that an internal control system exists, which has been designed for the preparation of consol-
idated financial statements according to the instructions of the board of directors.

We recommend that the consolidated financial statements submitted to you be approved.

KPMG AG

Rolf Hauenstein 
Licensed Audit Expert 
Auditor in Charge

Gümligen-Berne, 4 February 2015

Daniel Haas
Licensed Audit Expert

203

r
o
t
i
d
u
A
y
r
o
t
u
t
a
t
S
e
h
t

f
o
t
r
o
p
e
R

s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
fi
d
e
t
a
d

i
l

o
s
n
o
C

 
 
 
 
 
 
 
 
 
 
 
Financial statements 
of  Swisscom Ltd
Income statement

In CHF million  

Net revenue from sale of goods and services  

Other income  

Total net revenue and other income  

Personnel expense  

Other operating expense  

Total operating expenses  

Operating income  

Financial expense  

Financial income  

Income from participations  

Income tax expense  

Net income  

2014   

238   

30   

268   

(84)  

(107)  

(191)  

77   

(263)  

220   

2,447   

(9)  

2,472   

2013 

235 

40 

275 

(89) 

(108) 

(197) 

78 

(220) 

256 

135 

(10) 

239 

204

t
n
e
m
e
t
a
t
s
e
m
o
c
n

I

d
t
L

m
o
c
s
s
i
w
 S
f
o
s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
i
F

 
 
 
 
 
   
   
   
   
   
   
   
   
   
   
   
   
   
Balance sheet

In CHF million  

Assets  

Cash and cash equivalents  

Other financial assets  

Receivables from Group companies  

Dividends receivable from subsidiaries  

Other receivables from third parties  

Other assets  

Total current assets  

Participations  

Loans to third parties  

Loans to Group companies  

Total non-current assets  

Total assets  

Liabilities and equity  

Financial liabilities to third parties  

Financial liabilities to Group companies  

Trade payables due to third parties  

Other payables to third parties  

Other payables to Group companies  

Total current liabilities  

Financial liabilities to third parties  

Financial liabilities to Group companies  

Provisions  

Total non-current liabilities  

Total liabilities  

Share capital  

Capital surplus reserves  

Retained earnings  

Total equity  

Total liabilities and equity  

Note   

31.12.2014   

31.12.2013 

156   

–   

127   

9   

2,400   

3   

10   

2,696   

7,767   

104   

5,153   

13,024   

15,720   

1,506   

1,719   

6   

106   

15   

3,352   

6,514   

224   

55   

6,793   

10,145   

52   

21   

5,502   

5,575   

15,720   

9   

10   

5   

4   

5   

7   

571 

135 

166 

89 

2 

8 

971 

7,148 

92 

7,573 

14,813 

15,784 

1,535 

2,996 

6 

139 

17 

4,693 

6,552 

239 

57 

6,848 

11,541 

52 

21 

4,170 

4,243 

15,784 

205

t
e
e
h
s
e
c
n
a
a
B

l

d
t
L

m
o
c
s
s
i
w
 S
f
o
s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
i
F

 
 
 
 
 
  
 
 
 
 
 
   
   
 
   
   
   
   
   
   
   
   
   
  
 
 
  
 
 
 
 
 
   
   
 
   
   
   
   
   
   
   
   
   
   
   
   
Notes to the financial statements

1  General information 

The financial statements of   Swisscom Ltd, the parent company of the   Swisscom Group, comply 
with Swiss law. 

2  Contingent liabilities

At 31 December 2014, guarantees in favour of third parties for the account of Group companies 
amount to CHF 260 million (prior year: CHF 142 million). 

3  Fire insurance values of property, plant and equipment 

The fire insurance values of property, plant and equipment correspond generally to their replace-
ment value or fair value.

4  Amounts payable to pension funds 

As of 31 December 2014, amounts payable to pension funds totalled CHF 1 million (prior year: none).

5  Debenture bonds issued

The  amounts,  interest  rates  and  maturities  of  debenture  bonds  issued  by   Swisscom  Ltd  are  as 
 follows:

In CHF million or EUR  

Debenture bond in CHF 2007–2017  

Debenture bond in CHF 2008–2015  

Debenture bond in CHF 2009–2014  

Debenture bond in CHF 2009–2018  

Debenture bond in CHF 2010–2022  

Debenture bond in CHF 2012–2024  

Debenture bond in EUR 2013–2020  

Debenture bond in EUR 2014–2021  

Debenture bond in CHF 2014–2026  

Debenture bond in CHF 2014–2029  

31.12.2014   

Nominal   
interest rate   

3.75   

4.00   

–   

3.25   

2.63   

1.75   

2.00   

1.88   

1.50   

1.50   

Par value   

600   

500   

–   

1,425   

500   

500   

500   

500   

200   

160   

31.12.2013 

Nominal 
interest rate 

3.75 

4.00 

3.50 

3.25 

2.63 

1.75 

2.00 

– 

– 

– 

Par value   

600   

500   

1,250   

1,500   

500   

500   

500   

–   

–   

–   

206

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
e
h
t
o
t

s
e
t
o
N

d
t
L

m
o
c
s
s
i
w
 S
f
o
s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
i
F

 
 
 
 
 
 
 
 
  
  
   
   
6  Treasury shares

 Swisscom Ltd recognises treasury shares separately as assets and establishes a reserve for treasury 
shares in the same amount in equity. Treasury shares are measured at the lower of cost and market 
value. Details of the balance of and movements in treasury shares are set out in Note 31 to the 
consolidated financial statements. 

7  Equity

Movements in the number of shares in circulation as well as the equity of  Swisscom Ltd are as follows:

In CHF million  

Balance at 1 January 2013  

Net income  

Dividends paid  

Balance at 31 December 2013  

Net income  

Dividends paid  

Balance at 31 December 2014  

Number   
of shares   

Share   
capital   

   51,801,943   

–   

–   

   51,801,943   

–   

–   

   51,801,943   

52   

–   

–   

52   

–   

–   

52   

Capital   
surplus   
reserves   

Retained   
earnings   

21   

5,071   

Total 
equity 

5,144 

239 

–   

–   

21   

–   

–   

239   

(1,140)  

(1,140) 

4,170   

2,472   

4,243 

2,472 

(1,140)  

(1,140) 

21   

5,502   

5,575 

 Swisscom  Ltd  is  a  holding  company  established  under  Swiss  law.  According  to  the  provisions  of 
law governing the appropriation of retained earnings by holding companies, the share capital and 
appropriations  to  the  general  legal  reserve  to  the  extent  of  20%  of  share  capital  as  well  as  the 
reserve for treasury shares may not be distributed. As of 31 December 2014, distributable reserves 
aggregated CHF 5,513 million. Any dividend distribution must be proposed by the Board of Direc-
tors and approved by the Annual General Meeting of Shareholders. 

8  Significant shareholders

On  31  December  2014,  the  Swiss  Confederation  (Confederation),  as  majority  shareholder,  held 
51.0% (prior year: 51.2%) of the issued share capital of  Swisscom Ltd. The Federal Telecommunication 
Enterprises Act (TUG) stipulates that the Confederation must hold the majority of the capital and 
voting rights of  Swisscom Ltd.

9  Participations and recording of dividends from subsidiaries

Participations are accounted for at acquisition cost less provisions for impairment, as required. Div-
idend income from subsidiary companies is accrued provided that the annual general meetings 
of  the  subsidiaries  approve  the  payment  of  a  dividend  prior  to  approval  of  the  annual  financial 
statements of  Swisscom Ltd by the Board of Directors. A list of direct and indirect shareholdings of 
 Swisscom Ltd is provided in Note 41 to the consolidated financial statements.

10   Assets subject to restriction

As of 31 December 2014, financial assets totalling CHF 103 million were not freely available (prior 
year: CHF 92 million). These assets serve to secure commitments arising from bank loans. 

207

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
e
h
t
o
t

s
e
t
o
N

d
t
L

m
o
c
s
s
i
w
 S
f
o
s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
i
F

 
 
 
 
 
 
 
 
  
   
   
   
   
 
  
   
   
   
   
   
   
11   Information on risk assessment process

 Swisscom Ltd is fully integrated into the risk assessment process of  Swisscom Group. This Group-
wide  risk  assessment  process  also  takes  into  consideration  the  nature  and  scope  of  business 
 activities and the specific risks to which  Swisscom Ltd is exposed. See Note 39 to the consolidated 
financial statements.

12  Shareholdings of the members of the Board of Directors 

and the Group Executive Board

The table below discloses the number of restricted and non-restricted shares held by the members 
of the Board of Directors and the Group Executive Board and as well as individuals related to them 
as of 31 December 2014 and 2013.

Number  

Hansueli Loosli  

Frank Esser 1 

Barbara Frei  

Hugo Gerber  

Michel Gobet  

Torsten G. Kreindl  

Catherine Mühlemann  

Richard Roy 2 

Theophil Schlatter  

Hans Werder  

208

s
t
n
e
m
e
t
a
t
s

l

a
i
c
n
a
n
fi
e
h
t
o
t

s
e
t
o
N

d
t
L

m
o
c
s
s
i
w
 S
f
o
s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
i
F

Total shares of the members of the Group Executive Board  

1  Elected as of 7 April 2014.
2  Resigned as of 7 April 2014.

Number  

Urs Schaeppi (CEO) 1 

Mario Rossi  

Hans C. Werner  

Marc Werner 2 

Christian Petit 3 

Roger Wüthrich-Hasenböhler 2 

Heinz Herren 2 

Andreas König 4 

Total shares of the members of the Board of Directors  

1  From 23 July to 6 November 2013 CEO ad interim and from 7 November 2013 CEO.
2  Joined the Group Executive Board as of 1 January 2014.
3  Joined the Group Executive Board as of 1 April 2014.
4  Resigned from the Group Executive Board as of 31 March 2014.

31.12.2014   

31.12.2013 

1,682   

101   

409   

1,129   

1,496   

1,195   

1,119   

–   

887   

839   

8,857   

1,335 

– 

283 

1,020 

1,387 

1,061 

1,010 

1,269 

711 

688 

8,764 

31.12.2014   

31.12.2013 

2,275   

634   

421   

106   

1,332   

879   

1,122   

–   

6,769   

1,716 

383 

257 

– 

– 

– 

– 

170 

2,526 

No share of the voting rights of any person required to make disclosure thereof exceeds 0.1% of the 
share capital. 

 
 
 
 
 
 
 
 
  
 
  
 
Proposed appropriation 
of retained earnings

Proposal of the Board of Directors 

The  Board  of  Directors  proposes  to  the  Annual  General  Meeting  of  Shareholders  to  be  held  on 
8 April  2015  that  the  retained  earnings  of  CHF  5,502  million  as  of  31  December  2014  shall  be 
 appropriated as follows:

In CHF million  

Appropriation of retained earnings  

Balance carried forward from prior year  

Net income for the year  

Total retained earnings  

Ordinary dividend of CHF 22.00 per share to 51,801,794 shares in total 1 

Balance to be carried forward  

1  Excluding treasury shares.

31.12.2014 

3,030 

2,472 

5,502 

(1,140) 

4,362 

In the event that the proposal is approved, a dividend per share will be paid to shareholders on 
15 April 2015 as follows:

Per registered share  

Ordinary dividend, gross  

Less 35% withholding tax  

Net dividend paid  

CHF 

22.00 

(7.70) 

14.30 

209

d
t
L

m
o
c
s
s
i
w
 S
f
o
s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
i
F

i

s
g
n
n
r
a
e
d
e
n
a
t
e
r

i

f
o
n
o
i
t
a
i
r
p
o
r
p
p
a
d
e
s
o
p
o
r
P

 
 
 
 
 
 
 
 
  
 
 
  
Report of the Statutory Auditor

Report of the Statutory Auditor on the Financial Statements to the 
General Meeting of Shareholders of  Swisscom Ltd, Ittigen (Berne)

Report of the Statutory Auditor on the Financial Statements

As  statutory  auditor,  we  have  audited  the  accompanying  financial  statements  on  pages  204  to 
208 of  Swisscom Ltd, which comprise the income statement, balance sheet and notes for the year 
ended 31 December 2014.

Board of Directors’ Responsibility
The board of directors is responsible for the preparation of the financial statements in accordance 
with the requirements of Swiss law and the company’s articles of incorporation. This responsibil-
ity includes designing, implementing and maintaining an internal control system relevant to the 
preparation  of  financial  statements  that  are  free  from  material  misstatement,  whether  due  to 
fraud or error. The board of directors is further responsible for selecting and applying appropriate 
accounting policies and making accounting estimates that are reasonable in the circumstances.

Auditor’s Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We 
conducted our audit in accordance with Swiss law and Swiss Auditing Standards. Those standards 
require that we plan and perform the audit to obtain reasonable assurance whether the financial 
statements are free from material misstatement. 

An audit involves performing procedures to obtain audit evidence about the amounts and disclo-
sures  in  the  financial  statements.  The  procedures  selected  depend  on  the  auditor’s  judgement, 
including  the  assessment  of  the  risks  of  material  misstatement  of  the  financial  statements, 
whether due to fraud or error. In making those risk assessments, the auditor considers the internal 
control system relevant to the entity’s preparation of the financial statements in order to design 
audit procedures that are appropriate in the circumstances, but not for the purpose of expressing 
an opinion on the effectiveness of the entity’s internal control system. An audit also includes eval-
uating the appropriateness of the accounting policies used and the reasonableness of accounting 
estimates  made,  as  well  as  evaluating  the  overall  presentation  of  the  financial  statements.  We 
believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis 
for our audit opinion.

Opinion
In our opinion, the financial statements for the year ended 31 December 2014 comply with Swiss 
law and the company’s articles of incorporation. 

210

r
o
t
i
d
u
A
y
r
o
t
u
t
a
t
S
e
h
t

f
o
t
r
o
p
e
R

d
t
L

m
o
c
s
s
i
w
 S
f
o
s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
i
F

 
 
 
 
 
 
 
 
Report on Other Legal Requirements

We confirm that we meet the legal requirements on licensing according to the Auditor Oversight 
Act  (AOA)  and  independence  (article  728  CO  and  article  11  AOA)  and  that  there  are  no  circum-
stances incompatible with our independence. 

In accordance with article 728a paragraph 1 item 3 CO and Swiss Auditing Standard 890, we con-
firm that an internal control system exists, which has been designed for the preparation of financial 
statements according to the instructions of the board of directors. 

We further confirm that the proposed appropriation of available earnings complies with Swiss law 
and the company’s articles of incorporation. We recommend that the financial statements submitted 
to you be approved.

KPMG AG

Rolf Hauenstein 
Licensed Audit Expert 
Auditor in Charge 

Gümligen-Berne, 4 February 2015

Daniel Haas
Licensed Audit Expert

211

r
o
t
i
d
u
A
y
r
o
t
u
t
a
t
S
e
h
t

f
o
t
r
o
p
e
R

d
t
L

m
o
c
s
s
i
w
 S
f
o
s
t
n
e
m
e
t
a
t
s

l
a
i
c
n
a
n
i
F

 
 
 
 
 
 
 
 
 
 
 
 
 
“I help customers in their  
homes, rectify disruptions 
to the Internet, set up  
new computers and smart- 
phones, and get rid of  
viruses.”

Christian Gebs  
My Service technician 
Residential Customers

Further information

Focusing on  
our customers  
with a great deal 
of passion and  
reliability.

Over 1.4 million

homes and offices  
are connected with  
ultra-fast broadband.

Topics

Glossary 

216216  Technical terms
220  Networks
221  Other terms

Index of keywords 

Swisscom Group 
five-year review 

223

224

Over 1.4 million

Glossary

Technical terms

ADSL  (Asymmetric  Digital  Subscriber  Line):  A  broadband  data  transmission  technology  that 
uses  the  existing  copper  telephone  cable  for  broadband  access  to  the  data  network.  Filters  at 
the  customer end and in the network prevent mutual interference, allowing traditional analogue 
telephony and data transmission to exist in parallel. Depending on the line length and other  factors, 
the transmission speed varies between 150/50 kbps and a maximum of 6,000/600 kbps. 

All-IP: All-IP is the technology behind the transition to a single unified network based on the Inter-
net Protocol (IP). All-IP means that all services such as television, the Internet or telephony run over 
the same IT network based on the Internet Protocol. Phone calls are no longer transmitted using 
analogue signals but instead take the form of data packets, as is the case for existing Internet ser-
vices. Thanks to the unified All-IP network infrastructure, devices and services can communicate 
with one another and exchange data. In the medium and long term,  Swisscom intends to migrate 
all existing communications networks to IP to enable all telecommunications services (telephony, 
data traffic, TV, mobile communications, etc.) to be offered over IP.

Bandwidth: Bandwidth refers to the transmission capacity of a medium, also known as the data 
transmission rate. The higher the bandwidth, the more information units (bits) can be transmitted 
per unit of time (second). It is defined in bps, kbps or Mbps.

Cloud:  Cloud  computing  is  an  approach  in  which  IT  infrastructure,  such  as  computing  capacity, 
data storage and even finished software and platforms can be modified according to need dynam-
ically and accessed via the Internet. The data centres, along with the resources and databases, are 
distributed via the cloud. The cloud is also a synonym for hardware that does not have a precise 
location.

Connectivity: Connectivity is the generic term used to denote IP services or the connection to the 
Internet and the ability to exchange data with any partner on the network.

DSL (Digital Subscriber Line): DSL is the generic term for transmission technologies that use sub-
scriber lines based entirely or partly on copper. Examples of DSL technologies: ADSL or VDSL.

EDGE (Enhanced Data Rates for GSM Evolution): EDGE is part of the second generation of mobile 
telephony and is a radio modulation technology used to enhance data transmission speeds in GSM 
mobile networks. EDGE enables data transfer rates of up to 256 kbps. EDGE is currently available to 
over 99% of the Swiss population.

FTTH (Fibre to the Home): FTTH refers to the end-to-end connection of homes and offices using 
fibre-optic cables instead of traditional copper cables.

FTTS (Fibre to the Street)/FTTB (Fibre to the Building)/FTTC (Fibre to the Curb): FTTS, FTTB and 
FTTC with vectoring refer to innovative, hybrid broadband connection technologies (optical fibre 
and copper). With these technologies fibre-optic cables are laid as close as possible to the building, 
or up to the basement in the case of FTTB, while the existing copper cabling is used for the remain-
ing section. VDSL’s subsequent evolution to G.fast will significantly increase bandwidths for FTTS 
and FTTB. 

G.fast (pronounced “G dot fast”): G.fast, the latest technology for copper lines, is capable of pro-
viding far more bandwidth than VDSL2. The use of G.fast for FTTS and FTTB is part of  Swisscom’s 
access strategy. 

GPRS (General Packet Radio Service): GPRS is part of the second generation of mobile telephony 
and increases the transfer rates of GSM mobile networks. GPRS enables speeds of 30 to 40 kbps.

216

y
r
a
s
s
o
G

l

n
o
i
t
a
m
r
o
f
n

i

r
e
h
t
r
u
F

 
GSM  (Global  System  for  Mobile  communications)  network:  GSM  is  a  global  second-generation 
 digital  mobile  telephony  standard  which,  in  addition  to  voice  and  data  transmission,  enables 
 services such as SMS messages and phone calls to other countries (international roaming). 

HSPA (High Speed Packet Access): HSPA is an enhancement of the third generation of the UMTS 
mobile communications standard. Compared to UMTS, HSPA enables large volumes of data to be 
transmitted at faster speeds. HSPA enables far more customers to use the same radio cell simul-
taneously and at a consistently high speed than would be possible with UMTS. At locations where 
mobile Internet use is particularly concentrated, HSPA is upgraded to HSPA+ (also referred to as HSPA 
Evolution). The maximum transmission speed currently delivered by this technology is 42 Mbps.

ICT  (Information  and  Communication  Technology):  A  term  coined  in  the  1980s,  combining  the 
terms  information  and  communication  technology.  It  denotes  the  convergence  of  information 
technology (information and data processing and the related hardware) and communication tech-
nology (technically aided communications).

IP (Internet Protocol): IP enables different types of services to be integrated on a single network. 
Typical applications are virtual private networks (VPN), telephony (Voice over IP) and fax (Fax over IP).

IPTV (Internet Protocol Television): IPTV refers to the digital broadcasting of broadband applica-
tions (for example, television programmes and films) over an IP network.

ISP  (Internet  Service  Provider):  An  ISP  is  a  provider  of  Internet-based  services,  also  commonly 
referred to as Internet Provider. Services include Internet connection (using DSL, for example), hosting 
(registration and operation of Internet addresses, websites and web servers) and content provision.

LAN (Local Area Network): A LAN is a local network for interconnecting computers, usually based 
on Ethernet.

4G/LTE (Long Term Evolution): 4G/LTE is the successor technology to HSPA and is the fourth gen-
eration  of  mobile  technology.  At  present,  LTE  enables  mobile  broadband  data  speeds  of  up  to 
150 Mbps.

4G+LTE Advanced: 4G+/LTE Advanced enables a theoretical bandwidth of up to 300 Mbps using 
the mobile phone network. In doing so, it bundles 4G/LTE frequencies to achieve the necessary 
capacity. In the near future, theoretical bandwidths of up to 450 Mbps will be achieved through the 
further bundling of 4G/LTE frequencies. 

MVNO (Mobile Virtual Network Operator): MVNO denotes a business model for mobile communi-
cations. In this case, the corresponding business (the MVNO) has little or no limited network infra-
structure. It therefore accesses the infrastructure of other mobile communication providers.

Net Promoter Score (NPS): NPS is a key figure that quantifies customer satisfaction directly and 
willingness to recommend the service to other customers indirectly. The NPS is thus an analysis to 
determine customer satisfaction.

Optical fibre: Fibre-optic cables enable optical data transmission, unlike copper cables, which use 
electrical signals to transmit data.

OTT (Over the Top): OTT refers to content distributed by service providers over an existing network 
infrastructure without operating the infrastructure themselves. OTT companies offer proprietary 
services on the basis of the infrastructures of other companies in order to reach a broad range of 
users quickly and cost-efficiently.

217

y
r
a
s
s
o
G

l

n
o
i
t
a
m
r
o
f
n

i

r
e
h
t
r
u
F

 
PWLAN  (Public  Wireless  Local  Area  Network):  PWLAN  denotes  a  wireless,  local  public  network 
based on the IEEE 802.11 WiFi standard family.  Swisscom customers can use PWLAN at more than 
1,200 hotspots in Switzerland and over 65,000 worldwide. A PWLAN typically offers data trans-
mission speeds of 5-10 Mbps.

Roaming: Roaming enables mobile network subscribers to use their mobile phones when travel-
ling abroad. The mobile telephone of a subscriber outside Switzerland automatically selects the 
best-quality  partner  network.  Information  indicating  the  country  and  region  where  the  mobile 
phone is located at any given time is sent to the exchange in Switzerland where the mobile phone 
is  registered.  On  receipt  of  the  calling  signal,  the  exchange  in  Switzerland  transmits  it  within  a 
fraction of a second to the right region in the respective country, where the signal is forwarded to 
the base station in whose vicinity the mobile phone is located. The base station then forwards the 
signal to the mobile phone and the call can be taken. Roaming only works if all countries involved 
operate on the same frequency bands. In Europe all GSM networks use the same frequency bands. 
Other countries such as the USA or countries in South America use a different frequency range. 
Most mobile telephones today are triband or quadband and support 900 MHz and 1,800 MHz net-
works (which are most commonly used in Europe) as well as 850 MHz and 1,900 MHz networks.

Router: A router is a device for connecting or separating several computer networks. The router 
analyses incoming data packets according to their destination address, and either blocks them or 
forwards them accordingly (routing). Routers come in different forms, from large-scale network 
devices to small devices for the home.

TDM (Time Division Multiplexing): Multiplexing is a method which allows the simultaneous trans-
mission  of  multiple  signals  over  a  single  communications  medium  (line,  cable  or  radio  link),  for 
example, by means of classic telephony (using an ISDN or analogue line). Multiplexing methods are 
often combined to achieve even higher utilisation. The signals are multiplexed once the user data 
have been modulated on a carrier signal. At the receiver end the information signal is first demulti-
plexed and then demodulated.

Ultra-fast broadband: Ultra-fast broadband is broadband speeds of more than 50 Mbps – on both 
fixed and mobile networks.

UMTS (Universal Mobile Telecommunications System): UMTS is an international third generation 
mobile communications standard that combines mobile multimedia and voice services. A further 
development of GSM, UMTS complements GSM and Public Wireless LAN in Switzerland. Today the 
UMTS network covers around 99% of the Swiss population.

Unified  Communications:  An  attempt  to  integrate  the  wide  variety  of  modern  communication 
technologies. Different telecommunication services such as e-mail, unified messaging, telephony, 
mobile, PDAs, instant messaging and presence functions are coordinated to improve the reacha-
bility of communication partners working on distributed projects, thereby speeding up business 
processes.

VDSL  (Very  High  Speed  Digital  Subscriber  Line):  VDSL  is  currently  the  fastest  DSL  technology, 
allowing data transmission speeds of up to 100 Mbps. The current form of VDSL is called VDSL2.

Vectoring: Vectoring is a technology that is used in conjunction with VDSL2. It eliminates interference 
(disruptions) between pairs of copper lines. This enables maximum a double increase in bandwidth.

Video on Demand: A service that allows subscribers to choose from a selection of films and to 
watch the selected film at any time. The film is delivered to the subscriber either over the broad-
band  cable  network,  over  the  original  telephone  network  (DSL  transmission),  or  over  the  new 
fibre-optic network (optical transmission).

VoIP (Voice over Internet Protocol): VoIP is used to set up telephone connections via the Internet.

218

y
r
a
s
s
o
G

l

n
o
i
t
a
m
r
o
f
n

i

r
e
h
t
r
u
F

 
VoLTE (Voice over LTE): LTE is, in effect, a pure data network. VoLTE enables phone calls via the LTE 
data network.

VPN (Virtual Private Network): Colloquially, VPN is now used to refer to a virtual IP network (usually 
encrypted) that acts as a closed subnetwork within another IP network (often the public Internet).

WLAN: WLAN stands for wireless local area network. A WLAN connects several computers wire-
lessly to a central information system, printer or scanner.

WLAN interworking / WiFi calling: WLAN interworking or WiFi calling enables users to make calls 
via their mobile phone and the WLAN/WiFi network. This technology has improved mobile phone 
reception in houses significantly.

219

y
r
a
s
s
o
G

l

n
o
i
t
a
m
r
o
f
n

i

r
e
h
t
r
u
F

 
Networks

Leased lines:  Swisscom operates various data networks. These data networks support leased lines 
based on a range of different technologies such as SDH (Synchronous Digital Hierarchy) and, of 
course,  Ethernet.  Business  customers  can  take  advantage  of  permanent,  overload-free  point-to-
point connections using bandwidths of between 2 Mbps and 10 Gbps. Redundancies are tailored 
to customers’ individual requirements in terms of availability and security.

Next-generation  network:  To  enable  more  cost-effective  use  of  new  services  such  as  VoIP  and 
convergent solutions in the future,  Swisscom is investing in a network infrastructure that is based 
exclusively on All-IP. This infrastructure allows  Swisscom to offer services irrespective of the type 
of access technology selected (copper, wireless or fibre optic). Having migrated the data transport 
network to IP, commissioned  an  IP-based  telephony  and  multimedia platform, and launched its 
first IP-based services such as  Swisscom TV and VoIP,  Swisscom has already gained experience in 
All-IP offerings. The first products based solely on IP were already rolled out in 2009 and supple-
mented since then by a wide range of new services and bundled offerings. 

PSTN network: The PSTN network connects virtually all private households and a large proportion 
of business customers in Switzerland. Four-fold redundancy in the core network and two-fold redun-
dancy in the switching layer ensure excellent voice quality and optimum security and availability.

Transport network: The transport network is a wide area network that connects the regional parts 
of the fixed network as well as the regional parts of the mobile network with each other as well 
as with the respective central network core. It also provides the link to computer centres and the 
global Internet. The transport network is used for all services (voice, video and data) and all custom-
ers (residential/business).

Wired access network:  Swisscom’s copper access network is comprised primarily of twisted copper 
wire pairs. It reaches practically every household in Switzerland.  Swisscom began with the expan-
sion of optical fibre to homes and offices (FTTH) in 2008. It started rolling out broadband tech-
nology in 2000, first based on ADSL (coverage at end-2014: 98%). ADSL was followed in 2006 by 
VDSL2 (coverage at end-2014: over 91%) and in 2008 by optical transfer via optical fibre technology 
(coverage at end-2013: more than 1.4 million of homes and offices). To fulfil its mandate for basic 
broadband provision,  Swisscom also uses wireless technologies such as UMTS and satellite. At pres-
ent, ADSL is mainly used to provide Internet access. Internet access using very high bandwidths and 
more  broadband-intensive  services  such  as  IPTV  and  video  telephony  are  transmitted  only  over 
VDSL2 or optical fibre. A million customers are already using  Swisscom’s IPTV, and more than 85% 
enjoy at least one channel in HD quality (high-definition TV). At the end of 2013  Swisscom launched 
a service on the fibre-optic network offering speeds of 1 Gbps.

Wireless  access  network:   Swisscom  operates  a  nationwide  mobile  network  in  Switzerland.  The 
mobile services it provides are based on GSM, UMTS and LTE, the dominant digital standards across 
Europe and much of the world.  Swisscom has implemented different technologies that enable trans-
mission  between  handsets  and  base  stations.  In  2005,  it  enhanced  all  active  GSM  antennas  with 
EDGE technology, a further development of GPRS. EDGE enables bandwidths of between 150  and 
200 kbps and currently covers 99% of the Swiss population.  Swisscom launched UMTS in 2004, and 
has continuously expanded its mobile network to include the UMTS extension HSPA/HSPA+ since 
2006. This ensures download speeds of up to 42 Mbps. By the end of 2014, UMTS/HSPA was available 
to around 99% of the Swiss population.  Swisscom took another major step in 2011 when it became 
the first mobile provider in Switzerland to launch a field trial with LTE.  Swisscom launched its 4G/LTE 
offerings on the Swiss market in December 2012 and has since extended coverage to 97% of Swiss 
households. At present, LTE enables bandwidths of up to 150 Mbps. Thus,  Swisscom currently has the 
most powerful mobile network in Switzerland and will continue to expand its technological lead – it 
has already tested bandwidths of up to 450 Mbps in the laboratory.

220

y
r
a
s
s
o
G

l

n
o
i
t
a
m
r
o
f
n

i

r
e
h
t
r
u
F

 
Other terms

Bit-stream access (BSA): Regulated bitstream access is a high-speed link that travels the last mile 
from the local exchange to the customer’s home connection via a metallic pair cable. The BSA is set 
up by  Swisscom and is provided to other telecoms service providers (TSP) as an upstream service 
at a price regulated by the government. TSPs can use this link, for example, to offer their customers 
broadband services or fast Internet access.

Collocation: Collocation is governed by the Ordinance on Telecommunications Services (Verord-
nung  über  Fernmeldedienste,  FDV).  The  market-dominant  provider  offers  alternative  providers 
non-discriminatory access to the required locations so that they can use the location and install 
and operate their own telecommunications systems at that location.

ComCo (Competition Commission): ComCo enforces the Federal Cartel Act, the aim of which is 
to safeguard against the harmful economic or social impact of cartels and other constraints on 
competition in order to foster competition. ComCo combats harmful cartels and monitors mar-
ket-dominant  companies  for  signs  of  anti-competitive  conduct.  It  is  responsible  for  monitoring 
mergers. In addition, it provides comments on official decrees that affect competition.

ComCom (Federal Communications Commission): ComCom is the decision-making authority for 
telecommunications. Its primary responsibilities include issuing concessions for use of the radio 
frequency spectrum as well as basic service licences. It also provides access (unbundling, intercon-
nection, leased lines, etc.), approves national numbering plans and regulates the conditions govern-
ing number portability and freedom of choice of service provider.

COSO/COSO ERM (Committee of Sponsoring Organizations of the Treadway Commission): COSO 
is a voluntary, private-sector US organisation. Its goal is to improve the quality of financial reporting 
by promoting ethical conduct, effective internal controls and good corporate management. The Enter-
prise Risk Management (ERM) Framework is an extension of COSO’s Internal Control Framework. 

ERM (Enterprise Risk Management): ERM is a Group-wide management system that ensures the 
assessment, handling and reporting of significant risks at Group level as well as Group-company level.

Ex-ante: In an ex-ante regulation approach, the particulars of the regulated offerings (commercial, 
technical and operating conditions) must be approved by a government authority (authorisation 
obligation). The conditions approved by the authority (for example, price) are known to the parties 
using the regulated services. There is legal provision for the affected providers to establish that the 
price has been correctly determined.

Ex-post: In an ex-post regulation approach, the parties must agree all possible aspects of the con-
tractual content (primacy of negotiation). In the event of a dispute, the authorities decide only on 
the points on which the parties have been unable to agree (objection principle).

FTE (full-time equivalent): Throughout this report, FTE is used to denote the number of full-time 
equivalent positions.

Full access: Full access in connection with unbundling means providing alternative telecommunica-
tions service providers with access to subscriber lines for the purpose of using the entire  frequency 
spectrum of metallic pair cables.

Hubbing: Hubbing relates to the trading of telephone traffic with other telecommunication operators.

221

y
r
a
s
s
o
G

l

n
o
i
t
a
m
r
o
f
n

i

r
e
h
t
r
u
F

 
Interconnection: Interconnection means linking up the systems and services of two TSPs so as to 
enable the logical interaction of the connected telecoms components and services and to provide 
access to third-party services. Interconnection allows the customer of one provider to communi-
cate with the subscribers of another provider. Under the terms of the Federal Telecommunications 
Act, market-dominant TSPs are required to allow their competitors interconnection at cost-based 
prices (LRIC, see below). 

ISO (9001, 14001–14064, 15504, 27001, 31000): ISO is the International Organization for Stand-
ardization. It draws up international standards in all fields, with the exception of electricity and elec-
tronics, for which the International Electrotechnical Commission (IEC) is responsible, and telecom-
munications, for which the International Telecommunication Union (ITU) is responsible. Together, 
these three organisations form the WSC (World Standards Cooperation). The relevant ISO standards 
are: ISO 9001 Quality Management System – Requirements; ISO 14001 to ISO 14064 Environmen-
tal Management System; ISO 15504 Software Process Improvement and Capability Determination 
(SPICE); ISO 27001 Information Technology – IT Security Techniques – Information Security Man-
agement Systems – Requirements; ISO 31000 Risk Management Principles and Guidelines. These 
standards govern the principles and general requirements for the risk management process. 

Last mile: Also referred to as the local loop, the last mile denotes the subscriber access line between 
the  subscriber  access  point  and  the  local  exchange.  In  Switzerland,  as  in  most  other  countries, 
access to the last mile is regulated.

LRIC (Long-Run Incremental Costs): LRIC is the method defined by the Ordinance on Telecommu-
nications Services (Verordnung über Fernmeldedienste, FDV) for calculating regulating prices. It is 
future-oriented and therefore creates economically efficient investment incentives.

OFCOM (Federal Office of Communications): OFCOM deals with issues related to telecommunica-
tions and broadcasting (radio and television), and performs official and regulatory tasks in these 
areas. It prepares the groundwork for decisions by the Federal Council, the Federal Department for 
Environment, Transport, Energy and Communications (DETEC) and the Federal Communications 
Commission (ComCom).

Termination charges: Termination charges are levied by a network operator for forwarding calls to 
another third-party network (e.g. calls from Orange to  Swisscom or from Sunrise to Orange).

Unbundling: Unbundling of the last mile (Unbundling of the Local Loop, ULL) enables fixed-network 
competitors without their own access infrastructure to access customers directly at non-discrimi-
natory conditions based on original cost. The prerequisite for ULL is the presence of a market-dom-
inant provider. There are two forms of unbundling: unbundling at the exchange (unbundling of the 
local loop/ULL or LLU, referred to as TAL in Switzerland), currently available at around 600 unbun-
dled locations, and unbundling at the neighbourhood distribution cabinet (sub-loop unbundling, 
referred to as T-TAL in Switzerland), in which  Swisscom’s competitors have so far shown no interest.

222

y
r
a
s
s
o
G

l

n
o
i
t
a
m
r
o
f
n

i

r
e
h
t
r
u
F

 
Index of keywords

Board of Directors 

Capital expenditure 

Compensation paid to members of the Board of Directors and the Group Executive Board 

Distribution to shareholders 

Employees 

Equity 

Fixed and mobile network 

Goodwill 

Group Executive Board 

Group structure and organisation 

Income taxes 

Legal and regulatory environment 

Macroeconomic environment 

Market shares 

Net debt and financing 

Outlook 

Pension 

Provisions 

Risk Management 

Risks 

Segment results 

Share 

Strategy 

Ultra-fast broadband expansion 

Pages

97–106

77

115–126

83

50–55; 156–162

75, 136

45–47; 220

173–175

107–111

24–26

164–167

33–36

31–32

38–42

76, 195

80

75, 157–161

180–181

85–86, 105–106, 185–195

85–87

64–72

81–83

26–29

45–46

223

s
d
r
o
w
y
e
k
f
o
x
e
d
n

I

n
o
i
t
a
m
r
o
f
n

i

r
e
h
t
r
u
F

 
 
 
 
Swisscom Group five-year review

In CHF million, except where indicated  

2010   

2011   

2012   1 

2013   

2014 

Net revenue and results  

Net revenue  

Operating income before depreciation and amortisation (EBITDA)  

EBITDA as % of net revenue  

%   

Operating income (EBIT) before impairment losses on goodwill  

Operating income (EBIT)  

Net income  

Share of net income attributable to equity holders of  Swisscom Ltd  

Earnings per share  

Balance sheet and cash flows  

Equity at end of year  

Equity ratio at end of year  

Cash flow provided by operating activities  

Capital expenditure in property, plant and equipment  
and other intangible assets  

Net debt at end of period  

Employees  

CHF   

%   

11,988   

11,467   

11,384   

11,434   

11,703 

4,599   

38.4   

2,627   

2,627   

1,788   

1,813   

35.00   

5,350   

25.4   

4,024   

1,903   

8,848   

4,584   

40.0   

2,681   

1,126   

694   

683   

13.19   

4,296   

22.1   

3,951   

2,095   

8,309   

4,477   

39.3   

2,527   

2,527   

1,815   

1,808   

34.90   

4,717   

23.8   

4,245   

2,529   2 

8,071   

4,302   

37.6   

2,258   

2,258   

1,695   

1,685   

32.53   

6,002   

29.3   

4,131   

2,396   

7,812   

4,413 

37.7 

2,322 

2,322 

1,706 

1,694 

32.70 

5,457 

26.1 

3,770 

2,436 

8,120 

Full-time equivalent employees at end of year  

Average number of full-time equivalent employees  

number   

number   

19,547   

20,061   

19,464   

19,832   

19,514   

19,771   

20,108   

19,746   

21,125 

20,433 

Operational data at end of period  

Fixed access lines in Switzerland  

Broadband access lines retail in Switzerland  

Mobile access lines in Switzerland  

Swisscom TV access lines in Switzerland  

in thousand   

in thousand   

in thousand   

in thousand   

3,233   

1,584   

5,828   

421   

3,120   

1,661   

6,049   

608   

3,013   

1,727   

6,217   

791   

2,879   

1,811   

6,407   

1,000   

2,778 

1,890 

6,540 

1,165 

Revenue generating units (RGU) Switzerland  

in thousand   

11,066   

11,438   

11,748   

12,097   

12,373 

Unbundled fixed access lines in Switzerland  

Broadband access lines in Italy  

in thousand   

in thousand   

255   

1,724   

306   

1,595   3 

300   

1,767   

256   

1,942   

180 

2,072 

Swisscom share  

Par value per share at end of year  

CHF   

1.00   

1.00   

1.00   

Number of issued shares at end of period  

in million of shares   

51.802   

51.802   

51.802   

Market capitalisation at end of year  

Closing price at end of period  

Closing price highest  

Closing price lowest  

Ordinary dividend per share  

Ratio payout/earnings per share  

Informations Switzerland  

Net revenue  

Operating income before depreciation and amortisation (EBITDA)  

Capital expenditure in property, plant and equipment  
and other intangible assets  

21,296   

18,436   

20,400   

355.90   

393.80   

433.50   

400.00   

CHF   

CHF   

CHF   

CHF   

%   

411.10   

420.80   

358.00   

21.00   

60.00   

323.10   

334.40   

390.20   

22.00   

166.79   

22.00   

63.04   

22.00   

67.63   

22.00   4

67.27 

1.00   

51.802   

24,394   

470.90   

474.00   

1.00 

51.802 

27,067 

522.50 

587.50 

467.50 

9,340   

3,922   

9,243   

3,945   

9,268   

3,864   

9,358   

3,685   

9,586 

3,788 

1,311   

1,537   

1,994   2 

1,686   

1,751 

Full-time equivalent employees at end of year  

number   

16,064   

16,628   

16,269   

17,362   

18,272 

1  Amendments to IAS 19 revised, restated from 2012.
2  Including expenses of CHF 360 million for mobile frequencies.
3  As a result of the settlement of litigations Fastweb reduced the number of access lines by 197,000.
4  In accordance with the proposal of the Board of Directors to the Annual General Meeting.

224

n
o
i
t
a
m
r
o
f
n

i

r
e
h
t
r
u
F

w
e
i
v
e
r

r
a
e
y
-
e
v
fi
p
u
o
r
G
m
o
c
s
s
i
w
S

 
 
 
 
   
  
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
   
   
   
   
   
   
  
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
   
   
   
   
   
   
   
 
   
   
  
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
  
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
  
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
   
  
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
   
   
   
   
   
   
   
 
   
  
   
   
 
Publishing details

Key dates 

>  5 February 2015 

Annual Press Conference 2014, Zurich

>  8 April 2015 

Annual General Meeting  
of Shareholders, Zurich

>  10 April 2015 

Ex-dividend date

>  15 April 2015 

Dividend payment

>  6 May 2015 

First-Quarter results 2015

>  19 August 2015 

Second-Quarter results 2015

>  5 November 2015 

Third-Quarter results 2015

>  in February 2016 

Annual Press Conference 2015, Zurich

Publication and production

Swisscom Ltd, Berne

Translation
CLS Communication AG, Basel

Production
MDD Management Digital Data AG, Lenzburg

Printing
Stämpfli Publikationen AG, Berne

Photographers
Elisabeth Real, Zurich
Stefan Walter, Zürich

Printed on chlorine-free paper
©  Swisscom Ltd, Berne

The Annual Report is published in English,  
French and German.

Further copies of the Annual Report can be ordered via
E-mail:  annual.report@swisscom.com
A  Swisscom company brochure is also available 
in English, French, German and Italian. 
The Corporate Responsibility Report 2014 
is published as an online version at 
www.swisscom.ch/cr-report.

General information
Swisscom Ltd
Head Office
CH-3050 Berne
Tel.:  
+ 41 58 221 99 11
E-mail:   swisscom@swisscom.com

Financial information
Swisscom Ltd
Investor Relations
CH-3050 Berne
Tel.:  
E-mail:  
Internet:  www.swisscom.ch/investor

+ 41 58 221 99 11
investor.relations@swisscom.com

Social and environmental information
Swisscom Ltd
Group Communications & Responsibility
CH-3050 Berne
E-mail:   corporate.responsibility@swisscom.com
Internet:  www.swisscom.ch/responsibility

For the latest information, visit our website
www.swisscom.ch

The online version of the  Swisscom  
Annual Report is available in
English:   www.swisscom.ch/report2014
German:  www.swisscom.ch/bericht2014
French:   www.swisscom.ch/rapport2014

P E R F O R M A N C E

neutral
Printed Matter

No. 01-15-277548 – www.myclimate.org
© myclimate – The Climate Protection Partnership