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Swisscom AG
Annual Report 2015

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FY2015 Annual Report · Swisscom AG
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Annual Report2015

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Annual Report2015

Sustainability Report2015

2015

at a glance 

Annual report publications

The Annual Report, Sustainability Report and  Swisscom at a glance
are part of  Swisscom’s 2015 Annual Report.
The three publications are available online at:
swisscom.ch/report2015

“Special moments“ image concept

Life is a series of special moments that we hope never to forget.
Perhaps this is why we like to let our loved
ones experience these moments, too.
Happiness shared is happiness doubled, after all.

Swisscom helps people to share their
special moments via their smartphones or an app –
as a personal message or text, a short fi lm or photo.

We’d like to say a big thank you to  Swisscom employees
Elke Lanzoni, Andri Rüesch and Martin Fisch,
as well as their families, who shared their own
special moments with us on the publications’ title pages.

 
 
 
Welcome 
to the country 
of possibilities

Swisscom is connecting Switzerland: we accompany  
and support our customers in today’s networked world  
with our network, products and services, and offer them  
only the  best – everywhere and anytime.

Swisscom assumes responsibility: together with the  
Swiss population, we are committed to our country. 

Swisscom promotes skilled employees: people who want  
to help shape Switzerland’s digital future.

[Beispielbild]

Shareholders’ letter

Dear Shareholders

Swisscom is holding its ground. Despite a more challenging environment, 
 Swisscom increases its adjusted operating income. High capital expenditure 
in its network infrastructure ensures that  Swisscom has a leading position 
in the market of ultra-fast broadband. Fastweb develops nicely: the 
company boosts its revenue, operating income and customer numbers.

Swisscom is holding its ground in a challenging environment

Swisscom’s net revenue declined by CHF 25 million (–0.2%) to CHF 11,678 million in 2015 compared 
with the prior year. At constant exchange rates and excluding company acquisitions and disposals, 
revenue  increased  by  CHF  83  million  (+0.7%),  of  which  the  Swiss  core  business  accounted  for 
CHF  57  million.   Swisscom  increased  its  adjusted  operating  income  (EBITDA)  by  CHF  103  million 
(+2.3%). However, due to non-recurring items such as provisions for ongoing proceedings, restruc-
turing costs and currency effects, reported EBITDA fell by CHF 315 million (–7.1%) to CHF 4,098 mil-
lion.  Net  income  declined  to  CHF  1,362  million  (–20.2%),  largely  due  to  non-recurring  items. 
 Swisscom’s capital expenditure dropped slightly by CHF 27 million (–1.1%) to CHF 2,409 million. 

Solid business performance in Switzerland

Revenue of the Swiss business rose CHF 178 million (+1.9%) to CHF 9,764 million; on a like-for-like 
basis, revenue grew CHF 27 million (+0.3%). The higher number of customers was partially offset by 
lower roaming prices.  Swisscom cut its roaming prices even further during the year under review, 
meaning that  Swisscom not only has the most attractive roaming prices on the Swiss market but also 
has actually included roaming in a majority of its subscriptions: Over 90% of Natel infinity plus cus-
tomers use their mobile phones within the EU without incurring any additional costs as a result. 
The number of revenue generating units (RGUs) in the Swiss business increased year-on-year by 
170,000 (+1.4%) to 12.5 million. EBITDA in the Swiss business decreased by CHF 327 million (–8.6%) 
to CHF 3,461 million due to the aforementioned non-recurring items; on a like-for-like basis, EBITDA 
increased by CHF 21 million (+0.6%). Capital expenditure in Switzerland increased by CHF 71 million 
(+4.1%) to CHF 1,822 million.  Swisscom continued to expand and upgrade its fixed network infra-
structure and had connected around 2.9 million Swiss households and businesses with ultra-fast 
broadband (speeds in excess of 50 Mbps) by the end of 2015. Of these, some 2 million are fitted 
with  the  latest  fibre-optic  technology.  In   Switzerland,  the  number  of  employees  increased  by 
693 FTEs (+3.8%) to 18,965. Adjusted for  company acquisitions and disposals, headcount increased 
by 258 FTEs (+1.4%).

Fastweb developing nicely

As a result of customer growth, revenue of Fastweb in Italy was EUR 48 million (+2.8%) higher at 
EUR 1,736 million. Despite difficult market conditions, Fastweb’s broadband customer base grew 
by 129,000 (+6.2%) to 2.2 million in 2015. Revenue from residential customers increased year-on-
year by EUR 36 million (+4.8%) to EUR 789 million, while revenue from business customers rose 
EUR 11 million (+1.4%) to EUR 800 million. The segment result before depreciation and amortisation 
(EBITDA) amounted to EUR 576 million, an increase of EUR 61 million (+11.8%) over the prior year. At 
EUR 541 million, capital expenditure was EUR 21 million lower than the prior-year level. Fastweb 
achieved a free cash flow of EUR 77 million in 2015.

Swisscom share performance in 2015

The   Swisscom  share  price  fell  by  3.7%  in  2015.  In  terms  of  total  shareholder  return  (share  price 
movement  and  dividend  payout),   Swisscom  achieved  0.12%  thanks  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 equivalent to a total dividend payout of CHF 1,140 million. 
 Swisscom is thus upholding the principle of continuity in its dividend policy.

The best in today’s networked world – everywhere and any time

The world is in the midst of the fourth industrial revolution: people, machines and applications are 
being networked, controlling themselves and improving continuously through applications in the 
cloud and smart data. The Internet of Things continues its triumphant march: in 2015, there were 
4.9 billion machines communicating around the globe – and in 2020 they will number 25 billion. 
People, too, are networking in an entirely different manner: the “Wisdom of Crowds” has given rise 
to a completely new type of collaboration, thus allowing companies to share their most valuable 
Swiss commodity – knowledge – at the touch of a button. 
Products in a store begin to speak. They know their own size, make-up and origin. Any information 
distributed  until  then,  such  as  availability,  technical  specifications  or  accessories,  is  combined 
directly in a single application. Plus the collaborative economy enables people to procure things of 
all kinds from one another effectively and efficiently.
This unlocks new opportunities and new markets while also giving rise to new value chains. Successful 
“digitisation” depends on establishing networks and on high-performance, secure data transmission: 
 Swisscom is transforming into an integrated technology provider that develops high-quality commu-
nication and IT solutions. In an increasingly networked and digitised world,  Swisscom always offers its 
customers the best – regardless of their location. This is because  Swisscom wants people and busi-
nesses in Switzerland to be able to fully exploit the opportunities of the networked world.  Swisscom 
is leading the way as a pioneer in the networked world, serving as a companion to its  customers by 
providing them with networked, end-to-end solutions in many areas of the economy and life in gen-
eral. In doing so,  Swisscom boosts the competitiveness of its customers, strengthens  Switzerland as a 
business hub through its top-notch network infrastructure and thus plays an active role in success-
fully shaping Switzerland’s future.

Capital expenditure for high bandwidth – building the best infrastructure

High-performance  IT  and  communications  infrastructures  lay  the  foundation  for  success  in  the 
networked world.  Swisscom meets this goal and fulfils the ever-growing requirements with a net-
work infrastructure that is second to none in terms of security, availability and performance. In 
2015,  Swisscom invested CHF 1.8 billion in Switzerland’s infrastructure, the majority of which was 
devoted to expanding the ultra-fast broadband network for mobile and fixed-line telephony.

Expansion with broad technology mix in the fixed network

Nationwide, an intelligent technology mix ensures that cities, agglomerations and rural areas benefit 
from ultra-fast broadband.  Swisscom is committed to expanding its fibre-optic technology with 
fibre-to-the-building (FTTB), fibre-to-the-home (FTTH), fibre-to-the-street (FTTS) and fibre-to-the-
curb (FTTC), combined with the latest technologies such as vectoring and G.fast, which is planned 
for 2016. This will enable speeds of up to 500 Mbps to be reached on traditional copper telephone 
cables. By end-2015,  Swisscom had already connected some 2.9 million households and businesses 
in  Switzerland  with  ultra-fast  broadband  exceeding  50  Mbps.   Swisscom  will  push  ahead  with 
expansion in the coming years so that, by the end of 2020, 85% of all households and businesses 

have ultra-fast broadband with at least 100 Mbps and every Swiss municipality is provided with 
almost 100% ultra-fast broadband coverage in the long term. These investment projects are sub-
ject  to  general  legal  conditions  that  protect  capital  expenditure  in  network  expansion  and  the 
company’s ability to generate the funds it needs for the investments.

More bandwidth in the mobile network

Data traffic growth on the mobile network continues unabated and the volume of data carried by 
the  network  doubles  each  year.   Swisscom  is  expanding  its  position  as  a  leading  mobile  service 
 provider through the right capital expenditure, a strategic partnership with Ericsson and innovative 
solutions like proprietary microcells in fixed network conduits. The 4G network also received an 
additional boost:  Swisscom now offers LTE Advanced in 28 cities featuring speeds of up to 300 Mbps, 
to be increased up to 450 Mbps in the first locations beginning 2016. The new 5G mobile commu-
nication standard, set to launch in 2020, will pave the way for even higher bandwidths and shorter 
response times. The rollout of 5G will mark the end of support for 2G (GSM) technology, which will 
have been around for 27 years by that time.

All IP – Internet protocol as a uniform language 

The phase-out of traditional fixed-network technology and its replacement with All IP (“everything 
via  the  Internet  protocol”)  is  continuing.  By  end-2015,  40%  or  over  one  million  customers  were 
already benefiting from the possibilities offered by the new technology – such as access to your 
own data irrespective of device and location. All customers should have been converted to AII IP by 
the end of 2017.

Further development of core business and innovations – best experience

So good, so simple and so unmistakable that you would never want to be without it again:  Swisscom 
creates unforgettable customer experiences with its products and offers. Through these, it seeks to 
differentiate itself in its core business, for example with the enhanced television offering  Swisscom 
TV 2.0, which now recommends programmes based on individual preferences and groups them for 
replay; or with numerous Smart Enterprise Services, which facilitate companies achieving digital 
transformation.  A  superior  customer  experience  was  also  the  primary  motivation  behind  new 
offers such as MyService, the all-round carefree service package for customers, or  Swisscom Friends, 
the neighbourly help for technical matters.

New opportunities for growth for  Swisscom 

In its core business activities,  Swisscom continues to focus on the successful priorities of bundled 
offerings,  Swisscom TV and ultra-fast broadband connections. It will increase its added value depth 
around its own network infrastructure in sectors such as banking, energy or healthcare through 
targeted ICT solutions. 
The cloud is becoming a foundation for future business like the Internet of Things or decentralised 
working.  Swisscom is leading the pack in cloud development thanks to its reputation for high qual-
ity and security. It will also launch new digital services in selected areas.  Swisscom strengthened its 
position in the directory business by integrating local/search, collaborated with Coop to create the 
“Siroop”  marketplace  and  joined  up  with  Ringier  and  SRG  to  launch  an  innovative  advertising 
opportunity, which is open to all market players.

Additionally,  Swisscom is continuing to actively develop the Italian subsidiary Fastweb. The ongoing 
expansion  of  ultra-fast  broadband  and  improvements  to  service  quality  have  strengthened  the 
company for the long term in the aim of covering approximately 30% of the Italian population by 
end-2016.

Sustainability as an integral component of the corporate strategy 

Sustainable  trading  is  part  of   Swisscom’s  DNA.  This  includes  topics  such  as  climate  protection, 
working and living, media skills, attractive employer, fair supply chain and networked Switzerland. 
Since autumn 2015, for example, the operation building in Zurich-Herdern has been heated solely 
by the waste heat emitted by servers: that not only supports climate protection, but in the long 
term  will  also  have  a  positive  impact  in  the  form  of  lower  operating  costs.  Thanks  to  its  over 
900 apprentices in seven vocational areas,  Swisscom also has an attractive pool of junior staff it can 
draw upon to fill future qualified positions, while at the same time offering promising career pros-
pects for young people. Finally,  Swisscom fosters a corporate culture that gives every individual the 
room they need to develop and, through their personal ideas, commitment and passion,  contribute 
to  Swisscom’s long-term success.

Strengthening of customer-facing areas and focus on cost management

Swisscom  streamlined  its  organisational  structure  effective  from  1  January  2016,  strengthened 
customer- facing areas and created more scope for innovation. Distribution and Service for Residential 
Customers  and  SME  merged  to  form  a  single  business  unit  each.  In  addition,  the  new  “Digital 
 Business”  area  has  commenced  operations,  with  a  targeted  focus  on  growth  options  that  arise 
through digitisation.
The Swiss market is becoming more challenging and competition is persisting.  Swisscom wants to 
reaffirm its position as market leader going forward and seize the opportunities presented to it by 
digitisation. This requires the willingness and the ability to make investments, among other things. 
 Swisscom is stepping up its cost management in order to free up funds to develop new business 
opportunities: It has set a goal of reducing the cost base by more than CHF 300 million by 2020. This 
is to be achieved through the organisational changes, headcount reductions, optimised processes 
and transformation to All-IP technology which were implemented at the start of 2016. 
Currently distributed across 14 locations,  Swisscom will reduce the number of call centers for cus-
tomers to eight by the end of 2016. All in all in 2016,  Swisscom will create up to 500 jobs in growth 
areas  in  Switzerland  while  simultaneously  reducing  the  workforce  by  several  hundred  positions  in 
other areas, primarily in supporting units. A well-developed social plan is in place for those employees 
affected  by  these  changes.   Swisscom  anticipates  that  the  reductions  will  prompt  around 
700 employees, particularly from supporting units, to make use of the social plan in the current 
year. The associated costs have a one-off negative impact of CHF 70 million on  Swisscom’s income 
statement in the 2015 Annual Report. By the end of 2016,  Swisscom expects the overall workforce 
in Switzerland to be slightly smaller than in the prior year.

Ensuring general business conditions

In 2015,  Swisscom was threatened with penalties of around CHF 350 million in connection with 
antitrust proceedings. A consultation began on the revision of the Telecommunications Act which, 
among other things, calls for a departure from the proven ex-post regulation. Both the ruling of the 
Competition Commission as well as the subject matter of the consultation are based on the shared 
assumption that Switzerland does not have effective competition. This is not the case, however. For 
years we have been seeing extremely intense infrastructure competition in Switzerland between 
three providers in the mobile telecommunications market as well as between  Swisscom and the 

cable network operators in the area of fixed networks. With the fibre-optic projects undertaken by 
the electrical utilities since the last revision of the Telecommunications Act (TCA), another provider 
has entered the fixed network market. Some 90% of all Swiss households now have a cable net-
work connection and can therefore choose between at least two infrastructure providers and a 
wide variety of different services. The fact that this competition is effective is evidenced by the top 
rankings Switzerland repeatedly earns in all infrastructure comparisons or the innovative products 
offered in the television business which  Swisscom has rolled out in competition with cable network 
operators. Switzerland depends on high-performance infrastructures. These require corresponding 
investing activity on the part of the operators of those infra structures. This should be ensured both 
in the regulation as well as in the ruling.  Swisscom is vehemently  committed to promoting invest-
ment security and an entrepreneurial Switzerland.

Financial outlook for 2016 

For 2016,  Swisscom expects net revenue in excess of CHF 11.6 billion, EBITDA of around CHF 4.2 bil-
lion  and  capital  expenditure  of  more  than  CHF  2.3  billion.  For   Swisscom  (excluding  Fastweb),  a 
slight decline in revenue is expected due to heightened competition and price pressure. A slight 
increase in revenue is expected for Fastweb. Adjusted for the provisions recognised in 2015 for the 
legal proceedings on broadband services and for headcount reduction, EBITDA is expected to be 
around CHF 200 million lower for  Swisscom (excluding Fastweb) year-on-year. In addition to the 
price-based decline in revenue, the costs for roaming are expected to increase in particular. EBITDA 
will be positively affected by approximately CHF 50 million in cost savings and growth at Fastweb. 
A slight reduction in capital expenditure in Switzerland of over CHF 1.7 billion will result in a reduc-
tion in overall capital expenditure of over CHF 2.3 billion. Subject to achieving its targets,  Swisscom 
will propose an unchanged dividend of CHF 22 per share for the 2016 financial year at the 2017 
Annual General Meeting.

Thank you

We can look back on a successful year in a challenging market environment. We owe our achieve-
ments in 2015 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 their creative 
ideas, wholehearted dedication and commitment 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

20–93

94–135

136–223

224–236

Over 

18,000 

participants

have in the year under review already 
taken part in courses at 
 Swisscom Academy –
 Swisscom’s educational programme. 
The recommendation rate was 99%.

“It makes me proud when my 
customers get more enjoyment 
out of their Smartphones and 
I can help them access the 
digital world. In the two-hour 
Swisscom Academy courses, 
I learn about our customers 
and come to appreciate that 
their compliments are sincere.”

Malik Hashim
Instructor  Swisscom Academy

Introduction

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

Introduction

14  KPIs of  Swisscom Group
16  Key events 2015
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   

2015   

2014   

Change 

11,678   

11,703   

4,098   

35.1   

2,012   

1,362   

26.27   

5,242   

24.8   

1,844   

2,409   

8,042   

2,629   

1,958   

1,331   

6,625   

4,413   

37.7   

2,322   

1,706   

32.70   

5,486   

26.2   

1,860   

2,436   

8,120   

2,778   

1,890   

1,165   

6,540   

12,543   

12,373   

128   

315   

2,201   

51,802   

503.00   

26,056   

22.00   1 

521   

29.6   

20,115   

23.5   

21,637   

18,965   

180   

262   

2,072   

51,802   

522.50   

27,067   

22.00   

497   

26.4   

21,380   

17.0   

21,125   

18,272   

–0.2% 

–7.1% 

–13.4% 

–20.2% 

–19.7% 

–4.4% 

–0.9% 

–1.1% 

–1.0% 

–5.4% 

3.6% 

14.2% 

1.3% 

1.4% 

–28.9% 

20.2% 

6.2% 

0.0% 

–3.7% 

–3.7% 

0.0% 

4.8% 

–5.9% 

2.4% 

3.8% 

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

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Net revenue  in CHF million  

EBITDA  in CHF million  

11,434 
2,076 

9,358 

11,703 
2,117 

9,586 

11,678 
1,914 

9,764 

  14,000   

  10,500   

   7,000   

   3,500   

0   

   6,000   

   4,500   

   3,000   

   1,500   

0   

Other countries   
Switzerland   

4,302 
617 

3,685 

4,413 
625 

3,788 

4,098 
637 

3,461 

2013 

2014 

2015 

2013 

2014 

2015 

Net income  in CHF million  

Capital expenditure  in CHF million  

   3,000   

   2,250   

   1,500   

1,695 

1,706 

1,362 

750   

0   

2,436 
685 

1,751 

2,409 
587 

1,822 

   3,000   

   2,250   

2,396 
710 

   1,500   

1,686 

750   

0   

2013 

2014 

2015 

2013 

2014 

2015 

Number of employees  in full-time equivalent (FTE)  

Energy efficiency increase in Switzerland    
since 1 January 2010  in %  

  30,000   

  22,500   

  15,000   

   7,500   

0   

20,108 
2,746 
17,362 

21,125 
2,853 
18,272 

21,637 
2,672 
18,965 

40   

30   

20   

21.1% 

26.4% 

29.6% 

2013 

2014 

2015 

2013 

2014 

2015 

Other countries   
Switzerland   

10   

0   

Other countries   
Switzerland   

Other countries   
Switzerland   

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Key events 2015

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Market

>  The  Swisscom mobile network is named the best mobile network in Switzerland by Connect 

magazine for the seventh year in a row and, for the second time, tops the rankings in a comparison 
with Germany and Austria.

>  Advanced Calling lets  Swisscom customers make calls over the 4G/LTE (VoLTE) and WLAN networks 

with even better voice and telephone quality.

>  Swisscom tests the new G.fast data transmission standard and connects the first test customers. 
G.fast and a combination of fibre-optic and copper lines permit bandwidths of up to 500 Mbps.
>  Swisscom reveals the first driverless car on Swiss roads and aims to gain insights into how mobility 

might look in the future.

>  With the new “All-in Signing Service”, users can simply and securely sign with their mobile phones. 

> 

Printing out and mailing of paper documents is no longer necessary.
In line with the “smart cities” concept,  Swisscom helps cities and towns to plan their infrastructures 
in a more targeted manner and manage them more simply: in Pully, canton of Vaud, a new method 
is helping to improve traffic flows in the town and thus relieve the burden on the town centre. 
The method relies on anonymised and aggregated mobile phone data.

Products and services

>  Roaming becomes massive cheaper for all  Swisscom customers. All Natel infinity plus subscriptions 
include unlimited calls, SMS and 1 GB of data transmission in the EU; standard prices for using 
mobile phones abroad become even cheaper. This means that  Swisscom has the most cost-
effective range of roaming offerings in the Swiss market.

>  Swisscom increases Internet speeds for Vivo packages. Vivo customers can now also answer calls 
made to their fixed-network number directly on their mobile phone, regardless of their location. 
>  Swisscom increases the data volume included in Natel easy smart packages and cuts the price of 

the largest regular package.

>  Swisscom TV 2.0 brings HbbTV to SRG channels. The multimedia successor to teletext lets users 

enhance programmes according to their needs and offers many interesting features.

>  Swisscom introduces innovative cloud services on the market in the application and Enterprise 

Cloud, and has won well-known customers for them already.

>  With SmartLife,  Swisscom launches a new, flexible control and security system for use in the home. 
The Internet of Things thus becomes a reality in homes: SmartLife activates an alarm in the event 
of a break-in or fire, for instance, and allows you to remotely control your home’s electrical 
equipment. 

>  Symmetrical bandwidths enable  Swisscom fibre-optic customers to upload and download data at 
the same speeds. For the same price,  Swisscom doubles the capacity of Vivo M for all customers, 
enabling them to surf the web at speeds of up to 100 Mbps.

>  Customers can use the MySwisscom app in more than 100  Swisscom Shops to scan purchases of 

up to CHF 100 in value, pay for them and take them home without having to queue at the checkout.

>  myCloud, the online storage service for photos, videos and other files, lets customers easily store 

personal data and access or share it from any location and at any time.

 
 
Sustainability

>  Swisscom strengthens its commitment to the successful dual training model by expanding its 
diversified ICT training programme even further. It now also gives high school graduates an 
attractive path to learning and working in the digitised world.

>  Heating in  Swisscom’s building in Zurich-Herdern is now CO2-neutral and uses only waste heat 

from cooling its operations rooms.

>  Of the world’s 500 largest companies,  Swisscom ranks sixth in US magazine Newsweek’s global 

“Green Ranking”.

>  Swisscom signs the Work Smart Initiative and holds its first Work Smart Week. In doing so, 

it supports flexible, location-independent working models for its employees.

>  The “medienstark” Internet platform reports a steady rise in user numbers for the second year. 

It offers practical tips on how to get the most out of digital media in everyday family life with topic 
areas including privacy, cyberbullying, video game addiction and becoming media savvy.

>  Over 400 school classes conducted their own projects on climate protection and energy efficiency 
in 2015. Energy and Climate Pioneers is an initiative undertaken by  Swisscom and its partners Solar 
Impulse, SwissEnergy and myclimate.

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Business review

>  Swisscom Health and the i-engineers launch a strategic partnership to provide patient-record 

and networking solutions for hospitals. The cooperation will create new cloud-based solutions for 
hospitals that will also be beneficial to doctors and patients. With the acquisition of H-Net AG, 
 Swisscom strengthens its portfolio and customer base.

>  The merger of local.ch and search.ch creates a comprehensive Swiss directories and information 

platform that competes with international providers.

>  Swisscom sold the  Swisscom Hospitality Services division to HoistLocatel. The EOS Group acquires 

 Swisscom subsidiary Alphapay Ltd.

>  Swisscom launches Wingo, a brand for digitally savvy customers. Wingo offers individualised products 
stripped down to meet the target group’s basic needs, with the best service at an affordable price.

>  Swisscom and Coop launch Siroop, an online marketplace, where they each contribute their 

> 

expertise in digitisation, e-commerce, marketing and retailing to the new start-up.
In  Swisscom Friends,  Swisscom, together with the start-up Mila, offers its customers an additional, 
flexible and fast on-site customer support service.  Swisscom takes over a majority stake in the 
start-up Mila.

>  The joint marketing company comprised of Ringier, SRG and  Swisscom gets the green light from the 

Competition Commission.

> 

>  Swisscom and École Polytechnique Fédérale de Lausanne (EPFL) enter into a strategic partnership 
and establish a competence centre for digitisation on the EPFL campus,  Swisscom’s Digital Lab.
In order to improve the customer experience from a single source, boost the company’s 
effectiveness in the ICT market and create greater scope for innovation,  Swisscom increases the level 
of digitisation within its organisational structure from 1 January 2016 onwards. Sales and Service 
for Residential Customers and SME and the Digital business are merged together to form a single 
business unit each. To exploit synergies, product development and provisioning for Residential 
Customers and SME are combined into one.

 
 
 
 
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 online directories and phone book 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 infra-
structure,  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. 

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Fastweb

Fastweb is a leading, alternative service provider in the Italian fixed-network market for both resi-
dential and business customers. Fastweb supplies its services both directly via its own fibre-optic 
network and also via the unbundled fixed-access lines and wholesale products offered by Telecom 
Italia. In addition to fixed-network services, its portfolio also includes mobile services for residential 
customers on networks of other service providers. Fastweb provides its services in all large towns 
and cities in Italy. 

Other Operating Segments 

Other Operating Segments includes  Swisscom Health, Connected Living and a portfolio of small 
and medium-sized enterprises 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.

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. 

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Human 
Centered 
Design 

represents the conscious 
creation of attractive, 
memorable experiences 
for all  Swisscom customers.

“I share the responsibility of design-
ing the customer experience as 
a whole and always act in the 
interests of our customers. 
Our team takes the time to 
involve customers and employees 
who come into contact with cus-
tomers in the development activi-
ties. It gives me great pleasure to 
see the added value that our day-
to-day work creates.”

Mathias Schmocker
Expert Experience Validation, 
Human Centered Design

Management Commentary

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

Strategy, organisation 
and environment

Business model and 
customer relations

Employees 

Innovation and 
development 

Financial review

Capital market

Risks

24  Group structure and organisation
28  Corporate strategy and objectives
32  Value-oriented business management
33  General conditions

46  Business activities 
52  Products, services, sales channels 
54  Customer satisfaction

55  Headcount
56  Employment law in Switzerland
58  New job architecture
58  Staff   development
59  Staff   recruitment
59  Employee satisfaction
60  Employment law in Italy 

61  Environment, objectives and management approach
61  Open innovation: a success factor
62  Current innovation projects

64  Key fi nancial fi gures
65  Summary
66  Results of operations 
69  Segment revenue and results
75  Quarterly review 2014 and 2015
78  Cash fl ows
79  Capital expenditure 
80  Net asset position 
82  Net debt
83  Statement of added value
84  Energy effi  ciency and CO2 emissions
85  Financial outlook 

86  Swisscom share
88  Payout policy
88  Indebtedness

90  Risk management system
91  General statement on the risk situation
91  Risk factors

Strategy, organisation 
and environment

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

Group structure and organisation

Management structure in the 2015 financial year

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.  Together  with  the  CEO,  the  heads  of  the  Group  divisions  Group 
Business Steering (CFO) and Group Human Resources (CPO) plus the heads of the business divisions 
Residential Customers, Small and Medium-Sized Enterprises, Enterprise Customers and IT, Network 
& Innovation of  Swisscom Switzerland form the Group Executive Board. Swisscom’s Italian subsidi-
ary, Fastweb, is managed by the Board of Directors chaired by  Swisscom’s CEO.

Board of 
Directors

CEO  
Swisscom Ltd

Internal Audit

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

Group Executive Board

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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 2015, the Confederation continued to hold 
51.0% of the shares in  Swisscom Ltd. 
At 31 December 2015, 33 Swiss subsidiaries (prior year: 28) and 15 foreign subsidiaries (prior year: 32) 
were fully consolidated in  Swisscom’s consolidated financial statements, while 15 associated com-
panies (prior year: 12) were included 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 Broad-
cast  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. 

Acquisitions
At the beginning of July 2015,  Swisscom and Tamedia merged their companies  Swisscom Directories 
Ltd (local.ch) and search.ch AG into a joint subsidiary.  Swisscom holds 69% of the joint subsidiary 
and will fully consolidate the company.  Swisscom Directories Ltd, with its online directories plat-
form local.ch and its Local Guide phone directories business, is a leading advertiser and provider of 
directories in Switzerland. search.ch AG (search.ch) is a leading search and information service in 
Switzerland.  The  merger  of   Swisscom  Directories  Ltd  (local.ch)  and  search.ch  AG  will  result  in  a 
comprehensive Swiss directory and information platform for individuals, companies and govern-
ment as well as an important advertising partner for Swiss SMEs. 
In January and March 2015  Swisscom also acquired 100% stakes in two companies in Switzerland 
– Veltigroup and H-Net AG. In addition,  Swisscom acquired a 51% stake in Mila AG in 2015. The 
acquisition of Veltigroup enabled  Swisscom to expand its ICT portfolio for business customers as 
well as its presence in French-speaking Switzerland. Veltigroup is a leading ICT service provider in 
Switzerland  and  offers  companies  a  comprehensive  ICT  range,  from  infrastructure  to  end-client 
services and solutions.  Swisscom strengthened its portfolio in healthcare with the acquisition of 
H-Net AG. H-Net AG is a leader in the area of administrative and medical data exchange in the 
healthcare sector in Switzerland. The company merged with  Swisscom Health AG at the end of 
2015. The acquisition of Mila AG is intended to strengthen  Swisscom in all three of its main strategic 
areas (customer focus, innovation, operational excellence).

Disposals
Swisscom sold Alphapay Ltd and the  Swisscom Hospitality Services division in 2015. Alphapay Ltd 
is a collection service provider specialising in receivables management for third parties.  Swisscom 
Hospitality Services offers guests and customers in the hotel and conference sector in Europe and 
North America Internet-based services.

Other major shareholdings
Swisscom took a 50% stake in Siroop Ltd in 2015, a company founded by Coop that is set to launch 
a new online marketplace in 2016. Together with Ringier and SRG,   Swisscom established a new 
joint  marketing  enterprise  in  2015  for  the  purpose  of  marketing  the  three  companies’  media 
 offerings and web platforms. Together with Sixt Leasing,  Swisscom also set up Managed Mobility Ltd 
in  2015,  which  is  involved  in  fleet  management  and  optimisation.  In  addition,   Swisscom  took  a 
minority stake in finnova AG Bankware (finnova) in 2015. finnova is a leading provider of banking 
software for the Swiss financial centre. 

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Segment reporting

For financial reporting purposes, the business divisions of  Swisscom are allocated to individual seg-
ments based on the management structure. Segment reporting in 2015 comprises the following: 
 Swisscom Switzerland, Fastweb and Other Operating Segments.  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, is reported separately. 

Swisscom Switzerland1 

Fastweb 

Other Operating Segments2 

Group Headquarters 

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>  Swisscom (Switzerland) Ltd3
>  CT Cinetrade AG4
>  Mila AG

>  Swisscom Banking Provider Ltd

>  Swisscom Directories Ltd

>  Swisscom ITS Custom Solutions Ltd

>  Swisscom Real Estate Ltd
>  Veltigroup5
>  Wingo Ltd

>  Fastweb S.p.A.

>  BFM Business Fleet Management Ltd

>  Billag Ltd

>  Cablex Ltd

>  Datasport Ltd

>  Improve Digital BV
>  Mona Lisa Capital AG3
>  Swisscom Broadcast Ltd
>  Swisscom Energy Solutions Ltd

>  Swisscom Event & Media Solutions Ltd

>  Swisscom Health AG

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

>  Swisscom Re Ltd

>  Worklink AG

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>  Belgacom International Carrier Ltd

>  Metroweb S.p.A.

>  Managed Mobility Ltd

>  finnova ltd bankware

>  Ringier Publishing Ltd

>  Siroop Ltd

>  Medgate Holding Ltd

>  Venturing Participations 

>  Zanox AG

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 and Connected Living.
3  Swisscom (Switzerland) Ltd has operating subsidiaries in Austria, France, Germany, the Netherlands, Singapore, Sweden, Switzerland and the USA.
4  CT Cinetrade Ltd has subsidiaries in Switzerland: kitag kino-theater Ltd, PlazaVista Entertainment AG and Teleclub AG.
5  Veltigroup comprises the operating subsidiaries insentia SA, ITS Information Technologie Services SA, LANexpert SA,  

Veltigroup Consulting Ltd and Veltigroup Ltd.
6  Mona Lisa Capital AG is a venturing participation.

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Change in management structure from 1 January 2016

In order to boost the company’s effectiveness in the highly competitive ICT market,  Swisscom is 
strengthening areas with close customer proximity and increasing the level of digitisation within 
its organisational structure from 1 January 2016 onwards. Distribution and service for Residential 
Customers and Small and Medium-Sized Enterprises together with the digital business will be com-
bined in the Sales & Services and Digital Business segments. To exploit synergies and accommo-
date the increasing level of convergence,  Swisscom is also combining product development and 
provision for Residential Customers and SME into one. The focus placed on corporate business will 
remain of central importance for  Swisscom, and the organisational structure of corporate business 
will be further simplified. Through these adjustments  Swisscom wants to improve the customer 
experience from a single source, simplify processes and increase efficiency in order to create greater 
scope for innovation. The restructuring will result in changes in the Group Executive Board. The 
new Products & Marketing unit will be headed by Dirk Wierzbitzki, who now has a seat on the 
Group Executive Board. The Head of the former Residential Customers unit, Marc Werner, will take 
over as Head of the new Sales & Services unit. Roger Wüthrich-Hasenböhler, who was responsible 
for the former Small and Medium-Sized Enterprises unit, will head the new Digital Business unit. He 
stepped down from the Group Executive Board at the end of 2015 and will subsequently report 
directly to the CEO of  Swisscom Ltd. As of 1 January 2016, the Group Executive Board will comprise 
the following people: Urs Schaeppi, CEO; Mario Rossi, CFO (Group Business Steering); Hans Werner, 
CPO (Group Human Resources); Christian Petit, Head of Enterprise Customers; Heinz Herren, Head 
of IT, Network & Infrastructure; Marc Werner, Head of Sales & Services and Dirk Wierzbitzki, Head 
of Products & Marketing. Swisscom’s Italian subsidiary, Fastweb, will continue to be managed via the 
Board of Directors chaired by  Swisscom’s CEO.

Board of 
Directors

CEO   
Swisscom Ltd

Internal Audit

Group 
Communications 
& Responsibility

Group Strategy  
& Board Services

Group Security

Sales & Services

Products & 
Marketing

Enterprise 
Customers

IT, Network & 
Infrastructure

Group Business 
Steering

Group Human 
Resources

Digital Business

Group Executive Board

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Corporate strategy and objectives

Corporate strategy

Swisscom commands a leading position in the mobile, fixed and broadband submarkets. It is also 
one of the leading providers in the IT services and TV markets. Fastweb is the leading alternative 
provider for both retail and business customers in the Italian fixed-line market. In recent years, the 
advance of technology and changing customer requirements have steadily eroded prices and vol-
umes in the classical usage-based business. The battle with globally active competitors for market 
share has also intensified. The resulting lower revenue and income need to be offset in order to 
ensure that sufficient financial resources are available for major investments in new technologies. 
Society  and  the  economy  will  change  fundamentally  in  the  coming  years.  Megatrends  such  as 
demographic change, globalisation and robotics will reshape society and the economy and thus 
impact  Swisscom’s business in the long term. Furthermore, a number of specific developments will 
affect   Swisscom’s  business  in  the  next  few  years  –  for  example  the  spread  of  mobile  payment 
 systems and the trend towards crowdsourcing. 
The market environment in which  Swisscom operates has already changed radically in recent years. 
Connectivity is ever-present and will increase further. Countless people, applications and devices 
will be in permanent communication with each other in future. The digitalisation of society will 
lead to a fourth industrial revolution (“Industry 4.0”), and production processes and contact with 
customers will be revolutionised in all sectors. In addition competition between global and local 
providers will intensify and new competitors – often with disruptive business models – will attempt 
to gain a foothold in the ICT markets. In response to the far-reaching developments in the market 
environment  and  heightened  market  dynamics,   Swisscom  periodically  re-evaluates  its  strategy 
and sets priorities and formulates concrete objectives accordingly. 

The best in the networked world – 
everywhere and all the time.

Building the best  
infrastructure

Creating the best  
experiences

Realising the best  
growth opportunities

Welcome to the country of possibilities.

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

In an increasingly interconnected and digitalised world  Swisscom offers its customers the best – 
always and everywhere. Because  Swisscom wants people and businesses in Switzerland to be able 
to  fully  exploit  the  opportunities  of  the  interconnected  world.  Thus,   Swisscom  is  a  pioneer  and 
actively drives digitalisation forward and is innovative and courageous in everything it does. As an 
optimal companion in the networked world,  Swisscom strives to ensure simplicity and is a trusted, 
inspiring partner for its customers.  Swisscom helps business customers to create flexible ICT infra-
structures, adjust their business processes to meet the new challenges of the digital world and 
optimise communication and teamwork among their employees. In this formative role,  Swisscom 
is helping to shape this new world and make Switzerland into a leading ICT centre. Through the 
value that  Swisscom creates and, indirectly, its high level of investment, from which other compa-
nies also benefit,  Swisscom is a key factor in Switzerland’s competitiveness and contributes signifi-
cantly to the country’s GDP and employment.
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. To 
always offer the best in the networked world,  Swisscom must consistently meet the highest expec-
tations in terms of infrastructure, customer experience and growth. 

Building the best infrastructure
A high-quality infrastructure allows  Swisscom to deliver its products and services, provide a consis-
tently positive customer experience and differentiate itself from its competitors.  Swisscom wants 
to offer its customers in Switzerland and Italy the leading IT and communications infrastructure. 
Reliance  on  high-performance  networks  that  are  always  available  will  continue  to  increase  in 
future.  Swisscom is fulfilling 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 net-
work through deployment of various fibre-optic technologies – both in Switzerland and in Italy. 
 Swisscom is also continuously expanding the mobile ultra-fast broadband network (for example, 
through LTE advanced), in order to constantly improve network capacity and capacity utilisation. 
Swisscom will increase its efficiency through a scalable infrastructure, increasingly virtualised ser-
vices  and  infrastructure,  and  continual  improvement  processes.  The   Swisscom  Cloud  infrastruc-
ture offers a high level of quality and security and is the basis for new scalable offerings that are 
produced in Switzerland. The transfer of internal platforms to the  Swisscom Cloud increases scal-
ability, flexibility and cost efficiency. By providing simple programming interfaces the open cloud 
gives partners flexible access to infrastructure and provides the basis of an ecosystem for develop-
ers.  Swisscom is continuing to drive forward the technological transformation from traditional to 
IP-based solutions. This enables  Swisscom to bring new services to market faster, operations and 
processes become more flexible, and residential customers can access their data from any location 
and on any device. 

Creating the best experiences
To clearly distinguish itself in its core business,  Swisscom is committed to delivering first-class ser-
vice to its customers and inspiring them with unique experiences across the board.  Swisscom cus-
tomers can count on us as a competent, reliable partner and enjoy service that is individual, flexible 
and  personal  at  all  points  of  contact.  From  the  customer’s  perspective,  contact  with   Swisscom 
should always be simple and convenient. 
Swisscom wants to meet the growing expectations of customers regarding availability of data and 
applications – primarily the demand for real-time access from all locations – with more integrated 
experiences in future. These experiences go beyond what traditional communication services offer.
When optimising processes and creating new digital services and experiences,  Swisscom always 
takes a customer-centric approach and aims to improve customer perception. In doing so  Swisscom 
aims to further boost customer loyalty and strengthen its brand. Current examples of new services 
and improved experiences are the personalisation options in  Swisscom TV 2.0; the launch of Voice 
over LTE and WiFi Calling, which further improve the telephony experience; “Smart Enterprise Ser-
vices”, which assist companies in achieving digital transformation; and the newly launched express 
delivery service for online purchases.

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Realising the best growth opportunities
Although the economic outlook in Switzerland and Italy will remain uncertain, the markets rele-
vant to  Swisscom are on the whole likely to continue growing steadily. The main drivers of growth 
are modest increases in population and the number of households, the rising number of connected 
devices (as a result of the “Internet of Things”) and the ever-growing use of ICT in a wide variety of 
industries.  Added  to  this,  there  is  still  pent-up  demand  in  Italy  due  to  the  relatively  low  level  of 
broadband penetration.
Swisscom wants to realise growth opportunities by expanding its core business – for example by 
means of the bundling strategy and growth in TV services and fibre-optic connections. There are 
also opportunities in other sectors such as banking, healthcare and energy, where  Swisscom pro-
vides vertical ICT services. New, related business activities, which  Swisscom wants to enter selec-
tively, offer further revenue growth potential. Key decision criteria for entering a market include the 
existence of synergies, potential for differentiation and whether or not it strengthens the core busi-
ness based on the own network infrastructure.  Swisscom is aiming to launch new digital services 
in selected areas. These services will be offered via the Internet and will in some cases rely on new 
business models. Examples include the advertising and e-commerce activities that the company 
has already announced. Other examples of new business areas are the “Internet of Things” and the 
development of  Swisscom Energy Solutions. 
Another focus for  Swisscom lies in the further development of Fastweb in Italy.  Swisscom is aiming 
to  further  strengthen  Fastweb’s  strong  market  position  and  generate  growth  by  continuously 
expanding the ultra-fast broadband network, building partnerships and improving service quality.
In addition to pursuing these strategic goals,  Swisscom is also implementing measures that will 
have  a  transversal  impact  on  the  Group.  This  is  designed  to  transform  the  company  and  create 
structures fit for the future. Careful use of resources, lean structures and a clear strategy will ensure 
that  Swisscom remains competitive in future on both the product and cost side.

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:

Energy efficiency and climate protection
Together with its customers,  Swisscom is aiming to save twice as much CO2 as it emits through its 
operations  and  supply  chain  by  2020.  Green  ICT  enables  companies  to  massively  reduce  energy 
consumption and CO2 emissions. Video conferencing and home office solutions generate savings in 
travel time and costs, and ICT services from the cloud allow business customers to operate their IT 
operations more efficiently than if they were to use a server of their own. Buildings, vehicles and 
networks can be managed in an energy-efficient manner thanks to ICT solutions.  Swisscom also 
offers residential customers numerous ways to reduce their carbon footprint, from online billing to 
a recycling service for mobile phones.  Swisscom is committed to reducing its own CO2 emissions 
from its operations and supply chain and also requires its suppliers to reduce their carbon footprint. 

Work-life balance
By 2020,  Swisscom wants to be serving one million customers with its offerings in the healthcare 
sector, such as the  Swisscom health platform and fitness sensors, electronic patient dossiers and 
products from its subsidiary Datasport.  Swisscom also wants to give one million customers the 
opportunity to take advantage of mobile working models by 2020. To this end, it has included Work 
Smart services in its portfolio and supports mobile working methods through activities such as the 
Home Office Day. 

Media skills and security
Swisscom aims to be the market leader in data security by 2020, helping one million people to use 
the media safely and responsibly. To date,  Swisscom has provided free Internet access to schools 
and introduced first-time users to the digital world through media training courses. In doing so, 
 Swisscom aims to protect young people in the use of online media by means of technical solutions 
and offerings that promote media skills.

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Attractive employer
Swisscom  wants  to  be  one  of  the  most  attractive  employers  in  Switzerland  by  2020.  It  offers 
employees opportunities for personal development and promotes 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.  Swisscom employees also have the chance to 
get  involved  in  social  and  community  projects,  for  example,  by  participating  in  the  Corporate 
 Volunteering Programme. 

Fair supply chain
In the interests of a fair supply chain,  Swisscom is committed to improving employment conditions 
for more than two million people by 2020. To this end,  Swisscom has forged international partner-
ships that will ensure the implementation of relevant measures in close collaboration with suppliers. 
The company also commissions annual audits to review whether working conditions at its suppliers 
are improving.

Networked Switzerland
Swisscom  is  aiming  to  supply  85%  of  all  households  and  businesses  with  ultra-fast  broadband 
(speeds in excess of 100 Mbps) by the end of 2020. Furthermore, by the end of 2016, 99% of the 
population will be able to benefit from the fourth- generation mobile network incorporating 4G/
LTE technology. As a result,  Swisscom is indirectly contributing around CHF 30 billion to the coun-
try’s GDP and helping to create and maintain some 100,000 jobs.

Swisscom’s targets

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

Financial targets 1 

Net revenue  

Operating income before depreciation  
and amortisation (EBITDA)  

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

Other targets  

Ultra–fast broadband in Switzerland 2 

Ultra–fast broadband in Italy  

Mobile network in Switzerland  

Energy efficiency in Switzerland  

CO2–emissions in Switzerland  

Objectives   

Effective 2015 

Group revenue for 2015   
of more than CHF 11.4 billion   

EBITDA for 2015   
of around CHF 4.2 billion   

Capital expenditure for 2015   
of CHF 2.3 billion   

Coverage of 85%   
by the end of 2020   

Coverage of 30%   
by the end of 2016   

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

+25% by the end of 2015   
compared to 1 January 2010   

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

CHF 11,678 million 

CHF 4,098 million 

CHF 2,409 million 

67% or around 2.9 million 
in excess of 50 Mbps 

25% or 6.3 million 

98% 

+29.6% 

–23.5% 

1  As communicated over the course of the year, the financial targets for 2015 were adjusted as a result of the change in the assumed
  CHF/EUR exchange rate and the creation of a provision for legal proceedings as follows: Group revenue of more than CHF 11.5 billion,
  EBITDA in excess of CHF 4.0 billion and capital expenditure of more than CHF 2.3 billion.
2  Basis: 3.6 million households and 0.7 million businesses (Swiss Federal Statistical Office – SFSO).

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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 
the share price valuation of  Swisscom with that of other telecoms companies.
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  

31.12.2015   

31.12.2014 

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  

26,056   

8,042   

5   

34,103   

4,098   

8.3   

27,067 

8,120 

3 

35,190 

4,413 

8.0 

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 decreased year-on-year by CHF 1.1 billion or 3.1% to CHF 34.1 billion, 
mainly as a result of lower market capitalisation. The ratio of enterprise value to EBITDA rose to 8.3 
(prior year: 8.0). The increase reflects the fact that EBITDA fell more sharply than the enterprise 
value compared with the previous year. EBITDA for 2015 was very adversely affected by provisions 
of CHF 186 million for legal costs. Excluding this exceptional item in EBITDA, the ratio was 8.0. 
With a ratio of 8.3 or 8.0, respectively,  Swisscom’s relative market valuation is well above the aver-
age for comparable companies in Europe’s telecoms sector. The higher ratio is supported by the 
solid market position  Swisscom has achieved thanks to a high level of investment and an attractive 
dividend policy, as well as the general business conditions in Switzerland such as lower interest 
rates and lower corporate income tax rates as compared to other European countries.

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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
The performance of the Swiss economy in 2015 was influenced by monetary policy decisions of the 
Swiss National Bank (SNB) and an economic recovery in the euro area. Economic growth is subdued 
and  is  being  driven  primarily  by  consumer  spending.  The  unemployment  rate  has  risen  slightly, 
while inflation, as measured by the national consumer price index, is negative.
The bulk of  Swisscom’s revenue from telephony and broadband services comes from fixed monthly 
fees and is subject to low cyclical fluctuations in demand. Project business with corporate customers, 
on the other hand, is more sensitive to cyclical factors.

Interest rates
The general level of interest rates in Switzerland has historically been lower than in most other 
industrialised countries. In 2015, the level of and movements in interest rates were determined to 
a large extent by the monetary policy of the SNB and the European and US central banks. The SNB 
lifted the cap of CHF 1.20 against the euro on 15 January 2015 and at the same time introduced 
negative interest rates for sight deposits. As a result, the yields on 10-year Confederation bonds 
also fell into negative territory. At the end of 2015 they stood at minus 0.05%. 

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

3.00    

2.00    

1.00    

0.00    

   –1.00    

0.74 

0.56 

1.25 

0.36 

–0.05 

2011 

2012 

2013 

2014 

2015 

The level of interest rates has a direct impact on funding costs and also affects the valuation of 
various  items  in  the  balance  sheet  such  as  assets,  long-term  provisions  and  pension  liabilities. 
 Swisscom  again  took  advantage  of  the  ongoing  period  of  low  interest  rates  in  2015  for  various 
financing transactions. It issued bonds for CHF 400 million and EUR 500 million with maturities of 
between 8 and 20 years and also took out a 5-year fixed-rate bank loan of EUR 200 million, all at 
favourable terms of interest. The proportion of variable interest-bearing financial liabilities stands 
at 24%. The interest expense on all financial liabilities averaged 2.3% in 2015 (prior year: 2.6%). In 
addition,   Swisscom  has  in  the  past  concluded  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.

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Exchange rates
On 15 January 2015, the Swiss National Bank (SNB) announced it would no longer defend the min-
imum CHF/EUR exchange rate of 1.20. As a consequence, the Swiss franc appreciated substantially, 
particularly against the euro. At the end of 2015, the exchange rate of the euro to the Swiss franc 
was 9.8% below the level at year-end 2014.

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

1.75    

1.50    

1.25    

1.00    

0.75    

1.22 

1.21 

1.23 

1.20 

1.08 

2011 

2012 

2013 

2014 

2015 

These exchange rate movements have not had a direct material impact on  Swisscom’s business. 
Only a small share of  Swisscom’s revenue in Switzerland is generated in foreign currencies. Handset 
and technical equipment procurement as well as roaming charges incurred for the use of fixed and 
mobile networks 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 mostly funds itself in Swiss francs, although the proportion of financial liabilities in euros 
has gradually increased in the last three years, particularly as a result of bond issuance activity. This 
has  led  to  a  better  diversification  of  funding  sources.  At  the  end  of  2015,  financial  liabilities 
amounted to CHF 8.6 billion, of which 66.8% was in CHF, 31.5% in EUR and 1.7% in USD. Currency 
translations in respect of foreign Group companies, in particular Fastweb in Italy, affect the presen-
tation of the financial position and results of operations in the consolidated financial statements. 
Cumulative currency translation adjustments in respect of foreign subsidiaries recognised in con-
solidated equity before deduction of tax effects amounted to CHF 2.2 billion in 2015 (prior year: 
CHF 2.0 billion). A portion of the liabilities in EUR has been designated as a currency hedge of the 
net investment in Fastweb. 

Capital market
International equity markets had a slightly positive year in 2015, while the Swiss leading index, SMI, 
fell by 1.8%.  Swisscom holds surplus liquidity in the form of cash and cash equivalents and short-
term money-market investments. There are only insignificant direct financial investments in equi-
ties or other non-current financial assets. comPlan,  Swisscom’s legally independent pension fund in 
Switzerland, has total assets of around CHF 9.3 billion invested in equities, bonds and other invest-
ment categories. These assets are thus exposed to capital market risks. This indirectly affects the 
financial position presented in  Swisscom’s consolidated financial statements. 

See
www.swisscom.ch/ 
investor

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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 well and take sufficient account of potential risks. No interests 
may be held in foreign telecoms companies with a universal service obligation. Other interests in 
foreign companies may be acquired if they support the core business in Switzerland or are other-
wise 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 2 Mbps. The universal service provision licence granted to 
 Swisscom in 2007 by the Federal Communications Commission (ComCom) 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
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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. It is subject, for example, to 
the regulations governing accounting and financial reporting as well as the rules relating to ad-hoc 
publicity and it is required to disclose 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. 

Regulatory developments in Switzerland in 2015
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. In October 2015 the Federal Administrative Court partly upheld 
 Swisscom’s appeal against the sanction imposed by the Competition Commission for alleged mar-
ket abuse of broadband services in the period up to the end of 2007 and reduced the fine from 
CHF  220  million  to  CHF  186  million.   Swisscom  does  not  consider  the  sanction  justified  and  has 
lodged an appeal with the Federal Supreme Court. Further information on ongoing proceedings is 
contained in Notes 28 and 29 to the consolidated financial statements.

“Pro Service Public” initiative 
The popular 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  in  the  public  services  and  to  bring  the  wages  of  employees  in  government-associated 
companies in line with those of federal employees. The Federal Council and Parliament rejected the 
initiative without a counterproposal. The referendum on the initiative will be held in June 2016. 

Revision of the Telecommunications Act (TCA)
The Federal Council opened the consultation on the revision of the TCA on 11 December 2015. It 
seeks to tackle the legislation in two stages. The first stage will be confined to the most pressing 
problems. The second stage will focus on a system change in the access regime and fundamental 
amendments regarding universal service provision.  Swisscom welcomes the Federal Council’s deci-
sion to exclude the delicate, politically contentious issues of extending price regulation to broad-
band  networks  and  state-financed  broadband  expansion  from  the  forthcoming  revision  of  the 
TCA. Along with mainly formal and technical amendments, the revision of the TCA will focus on 
intensifying  certain  market  interventions.  For  example,  the  system  of  access  regulation  is  to  be 
adapted to EU mechanisms and the negotiating principle effectively abolished. In addition, regula-
tion of roaming prices and bundled offerings is to be made possible.  Swisscom is of the opinion that 
such legal tightening would negatively affect competition and thus interfere with the positive mar-
ket results. Legal regulation is also to be extended to justified concerns regarding the protection of 
consumers and minors and the issues of network expansion and net neutrality. However, as shown 
in  recent  years,  these  issues  can  be  addressed  more  easily  and  more  effectively  through  other 
means, for example, industry solutions (self-regulation) such as the round table for coordinating 
the expansion of the fibre-optic network, the code of conduct on net neutrality and the asut indus-
try initiative for improved youth media protection. 

Revision of the Ordinance on Telecommunications Services (OTS)
The Federal Council opened the consultation on the 2018 revision of the universal service provision 
on  29  September  2015  and   Swisscom  made  a  submission  while  the  consultation  was  open. 
 Swisscom’s submission is critical of the planned adjustment of price limits, as it sees this as unjus-
tified  interference  in  market  mechanisms,  and  of  the  increase  in  the  minimum  bandwidth  for 
broadband  internet  access,  as  an  increase  in  bandwidth  by  1  Mbps  would  lead  to  considerable 
costs without bringing customers any significant benefit. However,  Swisscom praises the fact that 
the need for a technological switch to IP technology has been recognised. 

See report
pages 190–192

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Roaming 
There were two pending motions in Parliament which aimed to regulate roaming along the same 
lines as in the EU. These would have required 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 were similarly worded, to give the industry time to respond. On 9 March 2015, a majority in 
the Council of States supported the view that the telecoms companies had cut excessive prices in 
the intervening period and there were now sufficient alternatives in the form of WiFi, Skype and 
other products. The motions were then rejected. 

Net neutrality
On 17 June 2014 the National Council approved a motion to force the Federal Council to enshrine 
net neutrality in law. The Council of States rejected the motion on 16 March 2015. Its Advisory 
Commission took the view that there was no urgent need for action. In doing so it followed the lead 
of the Federal Council, which, according to Federal Councillor Leuthard, for the time being is putting 
its faith in the code of conduct agreed by the sector at the end of 2014. As part of the revision of 
the Telecommunications Act started at the end of 2015, the Federal Council wants to obligate the 
telecommunications  service  providers  to  inform  the  public  if  data  is  treated  differently  during 
transmission.

Copyright protection – consultation for a revision of the Copyright Act 
In December 2015 the Federal Council opened the consultation for a revision of the Copyright Act. 
The Copyright Act is to be modernised and piracy better combated. The planned provisions largely 
follow the recommendations of the Copyright Act working group.  Swisscom has an interest in the 
proper function of copyright law and is of the opinion that the submission largely reflects the con-
cerns of the various interest groups on a balanced basis. 

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 obligations on market-dominant companies relating to non-discrimination, transpar-
ency and forms of access (“ex-ante regulation”). The Swiss government has rejected such all-en-
compassing regulation, as the market situation in Switzerland is different from 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 differ-
ent form of regulation than in countries such as France and Italy, where there is largely a single 
network provider and no platform competition has evolved. 

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 of imposing regulatory requirements on companies, based 
on an analysis of the markets defined by the European Commission. 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 2015 
AGCOM continued its work on the market analysis for wholesale markets in 2015, which will deter-
mine the regulatory guidelines for the next three years. It published a new consultation paper in 
February 2015, and in July 2015 it issued the draft of the final decision which was communicated to 
the  European  Commission.  AGCOM  is  proposing  to  cut  the  wholesale  prices  which  were  last 
approved in 2013 for the period 2015 to 2017. It is also recommends permitting the outsourcing of 

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activation  and  maintenance  services  for  wholesale  connections  to  qualified  external  technicians. 
AGCOM  also  supports  improvements  in  the  service  agreements  and  incentives  and  sanctions  to 
increase the penetration with unbundled subscriber lines.
AGCOM issued a decree in April 2015 putting into effect a decision of the Italian Supreme Adminis-
trative Court. Under this decree, the increase in wholesale prices for the years 2009 and 2010 to 
2012 were annulled; the prices for unbundled subscriber lines were also cut retrospectively for the 
years 2010 to 2012. A second decision on the revision of prices for WLR (Wholesale Line Rental) and 
bitstream services is still pending.
AGCOM completed a new market analysis of mobile termination fees in 2015. In it AGCOM pro-
poses that mobile termination fees for all mobile network operators in the period 2015 to 2017 
should be based on a wholesale price of 0.98 cents per minute. AGCOM sent the draft of the final 
decree to the European Commission in July 2015. The final decree is expected to be ratified by the 
end of 2015. AGCOM also proposes giving mobile network operators the opportunity to determine 
termination fees for countries outside the EU on the principle of mutuality. Full-service MVNOs will 
in future also be subject to the regulated termination fees.
AGCOM has commissioned a new market analysis on fixed network termination fees. A public con-
sultation is expected at the beginning of 2016. 

Swisscom stakeholder groups

Swisscom engages in dialogue with stakeholder groups depending on how close the relationship is 
and on the individual stakeholder group’s interests. The size of the stakeholder group is a key factor 
in determining what kind of dialogue is possible. The  Swisscom website provides an overview of 
our stakeholder groups. 

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. 
Periodic surveys are conducted among business customers in which sustainability is among the 
issues addressed.  Swisscom also maintains regular contact with consumer organisations in all lan-
guage  regions  of  Switzerland  and  runs  blogs  as  well  as  online  discussion  platforms.  The  overall 
findings show that customers expect attractive pricing, good service, market transparency, respon-
sible  marketing,  comprehensive  network  coverage,  network  stability,  low-radiation  communica-
tion technologies and sustainable products and services.

Shareholders and external investors
Besides the Annual General Meeting,  Swisscom fosters dialogue with shareholders at analysts’ pre-
sentations and road shows and in regular teleconferences. As the principal shareholder, the Con-
federation holds a position on  Swisscom’s Board of Directors and stipulates goals for  Swisscom on 
a four-year horizon.  Swisscom is also in regular contact with numerous external investors and rat-
ing agencies. Shareholders and external investors expect above all growth, profitability and inno-
vation from  Swisscom.

Authorities/residents
Swisscom maintains regular, close contact with various public authorities. A key issue in its dealings 
with  this  stakeholder  group  concerns  mobile  network  expansion.  Mobile  data  applications  are 
becoming  increasingly  popular  with  customers.  But  while  mobile  communications  are  clearly 
appreciated and widely used, the expansion of the infrastructure required to provide these services 
does not always meet with the same level of support. 
Network expansion gives rise to tension because of the different interests at stake.  Swisscom has 
been engaged in dialogue with residents and municipalities on network planning for many years. 
In the case of construction projects, it 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 the 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.

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Legislators
Swisscom is required to deal with political and regulatory issues. It represents 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, represen-
tatives of management maintain a regular dialogue with journalists and make themselves avail-
able 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  the  dialogue  with  customers.  The  information  gathered  at  the  customer  interfaces  flows 
back to the company and permits  Swisscom to continually improve its products and services. Using 
a wide range of communication 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 Represen-
tation  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 organ-
isational  units  on  sustainability  issues,  under  the  motto  “Hello  Future”.  Through  this  dialogue, 
 Swisscom keeps its employees up to date on its work in the area of sustainability and encourages 
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 within the 
framework of projects; for example, with WWF Climate Savers, myclimate, the Swiss Child Protec-
tion Foundation and organisations that address the specific needs of affected groups. Active part-
nerships and  Swisscom’s social and ecological commitment are especially relevant for the partners 
and NGOs stakeholder group. 

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Market trends in telecoms and IT services

Swiss telecoms market
Switzerland has three mobile networks and several fixed-line networks. 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 revenue generated by the telecoms market 
in Switzerland is estimated at around CHF 13 billion. The market is in a phase of transition, driven 
by the growing convergence of telecommunications, information technology, media and entertain-
ment. The constant advancement of digitisation and connectivity is a further key trend. More and 
more new global competitors are entering the Swiss telecoms market, offering both free and pay-
ing Internet-based services including telephony, SMS messaging and TV. Cloud solutions are also 
playing an ever more important role, with storage capacity, processing power, software and ser-
vices all relocating to an increasing degree to the Internet. Customers’ needs are also continuing to 
change. Increasingly, customers are accessing data and applications from just about anywhere 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. It 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 addition,  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 sub-
markets of relevance to  Swisscom: mobile, broadband, TV and fixed-line telephony.

Swisscom Switzerland access lines  in thousand    

6,625 
596 
6,029 

   8,000    

   6,000    

   4,000    

   2,000    

0    

Fixed-line    

2,629 
1,056 

1,573 

2,273 
315   
1,416   
542 

1,331 
1,183  

148  

Mobile  
subscribers  

Telephone  

Broadband  

Wholesale   
Bundle subscriptions  
Single subscriptions  

128 

Swisscom TV  
subscribers  

Unbundled 
access 
lines 

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Mobile communications market
Three companies operate their own wide-area mobile networks in Switzerland:  Swisscom, Salt and 
Sunrise. The Swiss mobile communications market is continuing to change rapidly. This is demon-
strated, for example, by the sale of Orange and subsequent change of name from Orange to Salt and 
the initial public offering of Sunrise at the beginning of 2015. Another major market player, upc cable-
com, offers its own mobile services via Salt’s network (as an MVNO, mobile virtual network operator). 
 Swisscom also makes its mobile communications network available to third-party providers so that 
they can offer their customers proprietary products and services over the  Swisscom network. 
The demands being placed by users on the mobile networks are constantly rising. In order to offer 
customers optimum data connectivity,  Swisscom is constantly investing in the latest technologies 
for its mobile network. Growth in mobile lines (SIM cards) in Switzerland was once again slow in 
2015 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 135%. 
The technical possibilities offered by mobile communications are continuing to increase due to the 
rapid  spread  of  smartphones.  The  newly  launched  mobile  offerings  such  as  Natel  infinity  plus 
reflect customers’ changing needs. These subscriptions allow  Swisscom customers to make unlim-
ited phone calls and send unlimited SMS messages to all Swiss networks, as well as unlimited Inter-
net surfing at flat rates. The individual offerings mainly differ in terms of mobile data speeds and 
the number of days of inclusive usage abroad.  Swisscom offers occasional users of the mobile net-
work prepaid services with no monthly subscription fee. 

Market shares mobile subscribers in Switzerland*  in %  

Swisscom mobile access lines  in thousand  

19%   
Salt.   

22%   
Sunrise   

   8,000  

   6,000  

6,407 
2,176 

6,540 
2,163 

6,625 
2,124 

59%   
Swisscom   

   4,000  

4,231 

4,377 

4,501 

* Estimate  Swisscom   

2013 

2014 

2015 

   2,000  

0  

Prepaid   
Postpaid   

In 2015,  Swisscom’s market share remained stable at 59% (postpaid 64%, prepaid 50%). The per-
centage of postpaid customers in Switzerland is around 62%. As in previous years, prices for mobile 
services continued to be squeezed by competition in 2015. 

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Fixed-line network
Switzerland has almost 100% coverage of fixed broadband networks. Alongside the fixed-line net-
works of the telecoms companies such as  Swisscom and Sunrise there are also the cable networks of 
upc cablecom and other small and medium-sized cable network operators. Moreover, new market 
players such as utilities operating in particular cities and municipalities are building and operating 
fibre-optic networks on their own initiative at a regional level. In order to meet the rising demands on 
the  networks,   Swisscom  is  investing  heavily  in  its  existing  fixed  network  to  create  a  high-perfor-
mance ultra-fast broadband network based on the latest fibre-optic technology. The digital internet 
protocol  (IP)  used  on  this  network  will  replace  the  traditional  communications  technology  in  the 
medium term. IP technology makes it possible to combine different services quickly and flexibly over 
the same network and launch them on the market more quickly than in the past. The fixed broad-
band connection is therefore increasingly developing into the key access point for customers. It is the 
basis for a wide-ranging product offering from both national and global competitors. Alongside indi-
vidual products,  Swisscom offers various bundled products tailored to customer needs in the fixed-
line area with a choice of TV and/or fixed telephony on top of the broadband connection. To better 
meet the needs of mostly younger, urban, digitally savvy customers,  Swisscom launched the indepen-
dent brand Wingo in 2015. Wingo features a slimmed-down offering for this young target group and 
is only available in areas where customers have already been supplied with Fibre-to-the-Home (FTTH).

Broadband market
The most widespread access technologies for broadband in Switzerland are infrastructures based 
on the networks of telecoms providers and cable network operators. At the end of 2015, the number 
of retail broadband lines in Switzerland totalled 3.6 million or 84% of all Swiss households and busi-
nesses. Switzerland therefore leads the way internationally in terms of broadband access market pen-
etration. 

Market shares broadband access lines in Switzerland*  in %  

Swisscom Broadband access lines  in thousand  

12%   
Other   

34%   
Cable   
operators   

54%   
Swisscom   

   3,000  

   2,250  

   1,500  

750  

0  

2,026 
215 
1,001 

2,152 
262 
1,209 

2,273 
315 

1,416 

810   

681 

542 

Wholesale   
Bundle subscriptions   
Single subscriptions   

* Estimate  Swisscom   

2013 

2014 

2015 

The number of broadband lines increased by around 4% in 2015, the same rate of growth as in the 
previous year. As in 2014, growth in broadband access lines provided by cable network operators 
outpaced that of the broadband access lines of telecom service providers. Telecom service providers 
accounted for more than a third of new broadband access lines in 2015, corresponding to a market 
share  of  all  broadband  lines  of  66%  (prior  year  67%).  Of  these,  54%  (prior  year:  54%)  were  for 
 Swisscom  end  customers  and  12%  (prior  year:  13%)  for   Swisscom  wholesale  offerings  and  fully 
unbundled lines. 

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TV market
In Switzerland, TV signals are transmitted via cable, broadband, satellite, antenna (terrestrial) and 
mobile.  The  importance  of  high-definition  digital  TV  and  its  market  penetration  are  constantly 
increasing.  Upc  cablecom  ceased  transmitting  analogue  TV  signals  in  2015.  Other  national  and 
international companies have also entered 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  

12%   
Satellite & Antenna   

27%   
Other cable   

* Estimate  Swisscom   

29%   
Swisscom   

3%   
Sunrise   

29%   
upc Cablecom   

   2,000  

   1,500  

   1,000  

500  

0  

1,000 
724 

276 

1,331 
1,183 

1,165 
947 

218 

148 

Bundle subscriptions   
Single subscriptions   

2013 

2014 

2015 

More than 85% of all TV connections are provided over the cable or broadband network, with cable 
TV and  Swisscom TV commanding the largest market shares.  Swisscom has been steadily growing 
its market share over the last few years thanks to its own digital TV offering,  Swisscom TV, which 
had a market share of 29% at the end of 2015 (prior year: 26%). 

Fixed-line telephony market
Fixed-line telephony is mainly based on lines running over the fixed networks of the telecom service 
providers and the cable networks. The number of  Swisscom fixed lines is steadily declining. This trend 
continued in 2015, with the number of  Swisscom fixed lines falling by around 5% to 2.6 million. The 
main reason for the decline was the substitution of mobile phones for fixed-line telephones together 
with a small fall in market share.

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IT services market in Switzerland 
In 2015, the IT services market generated a revenue volume of CHF 8.7 billion. Market volume is 
expected  to  total  CHF  9.4  billion  by  2019.   Swisscom  expects  the  strongest  growth  in  business 
 process outsourcing (BPO) and in application-based and infrastructure project-based services. This 
growth  is  a  result  of  the  increasing  number  of  business-driven  ICT  projects.  Customers  usually 
expect services customised to their individual sector and business processes with related consul-
tancy. However, the prospects for growth must be assessed taking into consideration the effects of 
the  strong  franc  and  increasing  global  competition  resulting  from  digitalisation.  Consequently, 
Swiss companies as well as their competitors are under cost pressure. While ICT providers are look-
ing for new roles and some are building up their own cloud offering, customers are increasingly 
postponing ICT investments.

Market shares IT services in Switzerland*  in %  

Swisscom net revenue IT services  in CHF million  

61%   
Others   

9%   
Swisscom   

   1,000  

11%   
IBM   

7%   
HP   

5%   
Accenture   

4%   
Infosys   

3%   
T-Systems   

750  

500  

250  

0  

612 

650 

761 

* Estimate  Swisscom   

2013 

2014 

2015 

The shifts in the market and IT innovations are creating new opportunities for  Swisscom. As one of 
the few providers of integrated digitalisation solutions,  Swisscom helps companies to simplify and 
automate  processes  and  integrate  existing  solutions.   Swisscom  also  co-creates  new  IT  services 
with its customers. As a result,  Swisscom is seen as a driver of digitalisation in the Swiss economy. 
With a market share of around 9%, it remains one of the leading providers of IT services on the 
Swiss market.

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Italian broadband market
Italy’s  fixed  broadband  market  is  Europe’s  fourth  largest,  with  a  revenue  volume  of  around 
EUR 13 billion. In contrast to most other European countries, in Italy there are no cable network 
operators who offer broadband services. Only slightly over half of the households and businesses 
in Italy have access to the broadband network; the penetration of broadband is thus well below the 
European average. The Italian market continues to be dominated by bundled products which com-
bine voice and broadband services. Due to the intensely competitive environment, the market is 
under considerable pricing pressure. Ultra-fast broadband services have become more popular. The 
market 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   

16%   
Fastweb   

49%   
Telecom Italia   

   3,000  

   2,250  

   1,500  

750  

0  

1,942 

2,072 

2,201 

* Estimate  Swisscom   

2013 

2014 

2015 

Thanks to its market share of 49% (prior-year 50%), Telecom Italia has a leading position on the 
Italian broadband market. Fastweb raised its market share from 15% to 16% compared with the 
previous year and caught up to Wind, in second place behind Telecom Italia.
A permanent nationwide presence is becoming increasingly important for service providers given 
the growing complexity of products and services. With this in mind, Fastweb is further expanding 
the ultra-fast broadband network and aims to cover around 7.5 million households and businesses, 
or 30% of the population, by the end of 2016. 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.

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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 
21,000-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 banking. Customers can purchase their products 
and services via a wide 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. 

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See
www.swisscom.ch

 
 
 
 
 
Swisscom brand 

The  Swisscom brand is managed strategically as an intangible asset and an important element of 
the  group’s  reputation  management.  The  brand’s  main  role  is  to  provide  optimum  support  for 
 Swisscom’s multi-faceted business activities and act to attract and motivate current and potential 
staff. To achieve this the brand must have a coherent and high-quality image, while also being suf-
ficiently flexible for new themes and new business opportunities as they arise. It must be able to 
develop and redefine itself continually in an increasingly digital and fast-moving world. 
The  Swisscom Group offers core-business products and services under the  Swisscom brand. It also 
has other brands in its portfolio which are associated with other themes and business areas. Out-
side Switzerland,  Swisscom’s main market is Italy, where it operates under the Fastweb brand. The 
strategic management and development of the entire brand portfolio is an integral part of corpo-
rate communications.

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Swisscom has consolidated its business activities in healthcare under  Swisscom Health AG and is 
continuing the strategy of positioning its brand in the core Information & Communication Technology 
(ICT) business. The  Swisscom brand also creates significant added value in banking. In healthcare as 
in banking it is critical that customer data is managed responsibly. The  Swisscom brand stands for 
trustworthiness and security in this regard.
The ongoing  success of   Swisscom  TV has  enhanced   Swisscom’s  credibility in the  entertainment 
business.  The  Teleclub,  Kitag  and  Cinetrade  brands,  also  operated  by   Swisscom,  make  a  further 
contribution to positioning the Group in the digital entertainment market. Other progressive prod-
ucts with a market presence under the  Swisscom brand or – for example in the energy sector – 
under the tiko brand, reinforce  Swisscom’s image as a simple, inspiring and trustworthy companion 
in the rapidly changing digital world.
In 2015  Swisscom was once again crowned by consumers as the Most Trusted Brand in three differ-
ent categories in the Reader’s Digest annual survey, confirming that awareness of the  Swisscom 
brand remains high among consumers in Switzerland. The attributes of “trustworthiness”, “reliabil-
ity” and “high quality standards” represent a strong competitive advantage and spur the company 
on to offer the best always and everywhere.
Trustworthiness and service remain important factors in affirming the trust of existing customers 
and  winning  new  customers  for   Swisscom,  while  also  helping  to  underscore  the  importance  of 
 Swisscom for Switzerland:  Swisscom is part of a modern Switzerland, is always recognisable as a 
Swiss company and positions itself clearly and credibly through its stance on sustainability. All this 
rounds  off  the  positive  image  of  the   Swisscom  brand  and  enriches  the  group’s  multi-faceted 
 customer relationships. This is one reason why the reputation values achieved by   Swisscom are 
exceptionally high for the telecommunications industry worldwide.
From  the  corporate  perspective,  this  picture  is  confirmed.  According  to  the  survey  “Best  Swiss 
Brands 2015” conducted by Interbrand, the  Swisscom brand remained in sixth place in the report-
ing year, putting it among the most valuable Swiss brands, with a monetary brand value of over 
CHF 5 billion.

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Net revenue
Switzerland accounts for 

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

84 % of  Swisscom’s 

 revenue

85 % of  Swisscom’s 

EBITDA

 
 
 
 
 
 
Swisscom’s network and IT infrastructure

Network infrastructure in Switzerland 
Bandwidth requirements in the Swiss fixed telephone network double every 16 months – and once 
a  year  in  the  case  of  mobile  telecommunications.  This  is  because  customers  today  want  to  use 
applications such as HD television, video conferencing and cloud services at anytime, anywhere 
and on different devices. At the heart of the network of the future is Internet Protocol (IP) technology, 
which  makes  such  a  wide  range  of  uses  possible.  The  technology  is  the  same  regardless  of  the 
selected transmission method. It works both for copper and fibre-optic connections.  Swisscom will 
switch over all of its products and services to this forward-looking technology by the end of 2017. 
By enabling faster and more flexible processes and operations,  Swisscom itself will become more 
competitive along with its business customers as well as Switzerland as a business hub.  Swisscom 
will also be able to fulfil the demands of its residential customers to have constant access to their 
data from anywhere and on any device. All IP offers the basis for the digitalisation of the Swiss 
economy.
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 (48.9%), ahead of 
the Netherlands and Denmark (source: OECD Broadband Portal June 2015, data from December 
2014). This is also confirmed by the “State of the Internet Report” published by the technology ser-
vice company Akamai in October 2015. According to this report, Switzerland ranks first in Europe 
and fourth globally in respect of the availability of ultra-fast broadband. In mobile communica-
tions, broadband LTE coverage now extends to 98% of the population, making  Swisscom the largest 
network operator in Switzerland by far, both in the fixed and mobile network. 
To drive forward ultra-fast broadband provision in Switzerland,  Swisscom has opted for a broad, 
innovative mix of technologies. Alongside Fibre to the Home (FTTH), technology such as Fibre to the 
Street (FTTS) and Fibre to the Building (FTTB) will play a key role here; in other words, optical fibre is 
getting ever closer to the client.

Fibre-to-the-Curb (FTTC)
> VDSL since 2006, Vectoring since 2014
> Up to 100 Mbit/s, since 2017 up to 300 Mbit/s

Fibre-to-the-Street (FTTS)
> Since 2013, up to 100 Mbit/s
> Since 2016: 500 Mbit/s (G fast)

Fibre-to-the-Building (FTTB)
> Since 2013, up to 100 Mbit/s
> Since 2016: 500 Mbit/s (G fast)

Fibre-to-the-Home (and Business, FTTH)
> Since 2008
> 1 Gbit/s since 2013

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Fiberglass

Copper

Yet, it is not only network expansion which is subject to constant change but also the way in which 
data is transported across the remaining copper cables. Vectoring doubles the capacity of copper 
cables, while G.fast, the successor to VDSL, will soon permit bandwidths of up to 500 Mbps on 
copper cables. As at the end of 2015,  Swisscom had established more than 2.9 million connections 
to its ultra-fast broadband service (speeds in excess of 50 Mbps) through a technology mix. Of this 
number, around 2.0 million lines were equipped with the latest fibre-optic technology.  Swisscom is 
an international leader in this regard.

 
 
 
 
 
Swisscom  is  aiming  to  supply  85%  of  households  and  businesses  in  Switzerland  with  ultra-fast 
broadband (speeds in excess of 100 Mbps) by the end of 2020. Its long-term plans for network con-
struction are founded on the vision of every Swiss municipality enjoying almost 100% ultra-fast 
broadband coverage. In remote regions of Switzerland  Swisscom will honour its universal service 
provision mandate and is seeking new technical solutions to deliver higher bandwidths to these 
regions. For example, it is testing DSL-LTE bonding, a technology that combines the bandwidths of 
the fixed-line and mobile phone networks and thus enables a far superior customer experience.
In  2012,   Swisscom  was  the  first  mobile  provider  in  Switzerland  to  launch  4G/LTE  commercially. 
Today, it is already providing 4G/LTE coverage to 98% of the Swiss population. In urban regions with 
particularly  high  traffic  along  streets  and  in  busy  public  places,  4G/LTE  microcells  ensure  the 
required network capacity. In this context,  Swisscom has developed its own microcell for installa-
tion in a manhole, which will be improving coverage from 2016.  Swisscom is increasingly installing 
dedicated antenna systems in large business premises and indoor public areas. 4G+ (LTE advanced) 
installed in urban areas already provides mobile Internet bandwidth speeds of up to 300 Mbps, 
with speeds of up to 425 Mbps having been achieved in the autumn of 2015.  Swisscom’s offering is 
therefore leading the way, both in Switzerland and by international standards. Mobile telephony is 
also keeping up with the times. While until recently voice telephony was only carried over the 2G 
and 3G technologies, following the introduction of VoLTE (Voice Over LTE) in June 2015 and WiFi 
Calling in August 2015, an IP-based voice service is now also available. To ensure that it will still be 
able to satisfy the rising demand from customers for data volumes in future,  Swisscom is continu-
ously expanding its mobile phone network and investing in new technologies. As the 22-year-old 2G 
mobile phone generation needs 30% of antenna capacity but can only handle 0.5% of data traffic, 
 Swisscom has decided only to support 2G until the end of 2020.
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-ap-
propriate  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 7,400 antenna sites with other 
providers. At the end of 2015,  Swisscom had a good 5,200 exterior units and 2,200 mobile commu-
nication  masts  in  buildings.  And  with  over  2,200  hotspots  in  Switzerland,   Swisscom  is  also  the 
country’s leading provider of public wireless local area networks. 

Network infrastructure in Italy 
Fastweb’s  network  infrastructure  consists  of  a  fibre-optic  network  spanning  a  total  distance  of 
around 40,000 kilometres, reaching over 50% of the Italian population. In this way, it supplies more 
than six million households and businesses with ultra-fast broadband at speeds of up to 100 Mbps, 
based on Fibre to the Home (FTTH) and Fibre to the Street (FTTS). Fastweb is continuing to expand 
the ultra-fast broadband network and by the end of 2016 aims to cover around 7.5 million house-
holds and businesses, or around 30% of the population.
It also signed an agreement with its technology partners in the first quarter of 2015 to further 
strengthen  the  fibre-optic  network  with  technologies  such  as  vectoring,  VDSL  enhanced  and 
G.  fast.  These  technologies  will  provide  Fastweb  customers  with  connection  speeds  of  over 
100 Mbps and up to 500 Mbps from 2016. In addition, thanks to wholesale services provided by 
well-established Italian operators, Fastweb reaches customers who are not directly connected to 
its own network.
While Fastweb does not have its own mobile network, it offers proprietary mobile services based 
on an agreement with another mobile operator (MVNO model).

Swiss IT infrastructure 
Swisscom operates 24 data centres in Switzerland. The capacity utilisation of these data centres is 
increasing year after year, which is why  Swisscom is continuously adding to capacity. The newly 
constructed  data  centre  in  Berne  Wankdorf  opened  in  the  autumn  of  2014.   Swisscom  is  also 
expanding existing data centres in the Olten-Zurich region in order to allow for further growth. In 
addition to cloud services in all their forms, classic IT services continue to play an important role for 
 Swisscom.  The  volume  of  data  stored  has  almost  doubled  to  a  current  figure  of  36  petabytes. 
Through its on-demand contracts with innovative partner companies,  Swisscom is able to ensure 
sufficient capacity and the deployment of efficient technologies at all times.
The growing virtualisation of classic telecommunications functions – for example the growing con-
vergence of conventional telephony and modern information technology – is also increasing the 
demands made of IT services. As a result,  Swisscom needs to expand its capacity throughout Swit-
zerland and irrespective of its existing locations. In accordance with its commitment to sustainabil-

See
www.swisscom.ch/ 
networkcoverage

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ity, Green IT and climate protection,  Swisscom maximises the energy-efficient operation of its data 
centres. The average annual power usage effectiveness (PUE) of  Swisscom’s data centre in  Zollikofen 
(Berne) is 1.3. This value represents the ratio of total power consumed by the data centre to the 
power consumed by the IT systems. The 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) is 
even more energy-efficient. In order to maximise the energy efficiency of the IT equipment in the 
data centres,  Swisscom also works with manufacturers to reduce the power consumption of the 
IT equipment. In this context  Swisscom is currently participating in a research group looking into 
disruptive cooling technology.  Swisscom is testing a procedure involving immersion cooling.
Cloud technology has reached an advanced stage of development and the areas in which it can be 
used to optimum effect are becoming ever clearer. Many applications are not yet able to use the 
benefits of cloud technology and first have to be adapted.  Swisscom has gained valuable experi-
ence from its applications and its own production processes in the cloud. It uses its experience to 
continuously develop its IT infrastructure, further increase its technological lead as a trusted com-
panion in the digital world and deploy its expertise in a way that benefits its business customers.

Fastweb’s IT infrastructure
Fastweb operates four main data centres in Italy with a total surface area of 8,000 square metres. 
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  a  technology  partner  who  is  responsible  for  the  setup, 
design and adaptation of the data centre together with operational aspects of Fastweb’s IT infra-
structure. Fastweb also uses two other data centres, mainly for corporate business services, i.e. for 
housing, hosting and other cloud-based services. Fastweb is investing in the construction of two 
new data centres in Milan and central Italy, which will be used by Fastweb to host ICT and cloud 
services for business customers. The new data centre in Milan is the first data centre in Italy to be 
awarded  Tier  IV  certification  –  representing  the  highest  level  of  reliability,  security  and  perfor-
mance. It is fully operational and hosts services for business customers.

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

Investments in performance enhancement 
and security in the Swiss infrastructure  
and in ultra-fast broadband expansion
totalled in 2015  

97 %

1.8 billion Swiss francs

 
 
 
 
 
 
Data protection 

The customer data that  Swisscom works with is subject to the Swiss Data Protection Act and Tele-
communications  Act.  The  protection  of  privacy,  compliance  with  data  protection  laws  and  the 
observance of telecommunications secrecy are key tasks and concerns for  Swisscom. The Data Pro-
tection Declaration explains how  Swisscom handles personal data.  Swisscom adheres strictly to 
the law in all matters relating to data protection. It collects, stores and processes only such data as 
is required for the following purposes: the provision of services, the handling and maintenance of 
the customer relationship, i.e. ensuring high service quality, the security of the company and its 
infrastructure, and billing. Customers also consent to  Swisscom processing their data for marketing 
purposes and to their data being processed for the same purposes within the  Swisscom Group. 
Customers have the option of stating what types of advertising material they do or do not wish to 
receive (“opt-out”).  Swisscom has set itself the goal of providing all employees who have access to 
customer data as part of their job with thorough instruction on compliance within their work. In 
addition, it raises awareness among its employees through data protection training and equips 
them to implement the requirements of data protection rigorously. 
Swisscom has also implemented technical measures designed to further improve data protection. 
It has reviewed and specified all access rights to critical customer data. It has also set up a system 
to determine whether access to critical customer data is legitimate. Moving forward,  Swisscom will 
continue to do everything in its power to protect its customers’ data by optimising its technology, 
organisation, processes and employee training.  Swisscom is aware of its responsibility for data pro-
tection.  In  bringing  in  new  technologies  and  in  meeting  new  needs,   Swisscom  will  continue  to 
exercise  the  required  sensitivity  and  assume  its  social  responsibility  as  a  companion  in  the  net-
worked world.

Products, services, sales channels 

Swisscom in Switzerland

Swisscom is committed to service and quality and to interacting with its customers in a person-
alised and value-adding manner. Six million customer visits to  Swisscom Shops, 3,500 customer 
advisors, twelve million calls and more than four million e-mails and letters per year are the basis 
for  Swisscom staying in touch with its customers and providing personal service. For years now, 
excellence in service has been a top priority for  Swisscom. 

Residential customers 
Additional functionality and new content were added to  Swisscom TV 2.0 in 2015. 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 function from 30 hours to 
seven days, and integrated around 50 of the most popular apps such as YouTube and Facebook in 
 Swisscom TV 2.0. Moreover,  Swisscom TV will soon be offering TV images in ultra-sharp 4K/Ultra 
HD (ultra-high definition) quality. The Natel infinity mobile phone offering has also been expanded: 
the new Natel infinity plus not only allows unlimited surfing, calls and SMS/MMS messaging in 
Switzerland, but also includes worry-free roaming within the EU and Western Europe. Natel infinity 
(plus) customers can also now enjoy  Swisscom TV Air with 30 hours of replay and 60 hours of per-
sonal recordings free of charge for one year. The bundled offerings, ranging from Vivo XS to XL, 
combine  TV,  Internet  and  fixed-line  access  and  offer  the  right  subscription  for  individual  needs. 
Subscribers  who  combine  Vivo  and  Natel  infinity  (plus)  also  benefit  from  a  bundle  discount. 
 Swisscom also provides its customers with applications such as the communications app iO or the 
cloud app myCloud. iO users can telephone over the Internet for free, chat and share photos with 
other iO users. The newly integrated video chat enables live video communication during chatting. 
In myCloud  Swisscom offers its customers a Swiss solution for the secure management and shar-
ing of their personal data, such as photos, videos and documents.  Swisscom has also added a fur-
ther customer service offering in the form of My Service, a personal technical support service, avail-
able as a subscription or on a one-off basis. My Service can be accessed at home, in a  Swisscom 
shop or via the Internet. 

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Small and Medium-Sized Enterprises 
Swisscom’s My 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 
Digitalisation is substantially changing business processes, the customer experience and the work-
ing world in companies. As a telecommunications and IT company,  Swisscom has extensive experi-
ence in digitisation and innovative solutions. It is driving the digitisation of Switzerland and sup-
porting  companies  in  their  digital  transformation.  In  this  context,  it  has  one  of  the  largest  ICT 
portfolios,  comprising  cloud,  outsourcing  and  workplace  solutions,  UCC  solutions,  mobile  phone 
solutions such as Natel go, networking solutions, offices networking, business process optimisa-
tion, SAP solutions, security and authentication solutions (mobile ID) and a full range of services 
tailored to the financial industry.  Swisscom also offers new solutions for the Internet of Things such 
as  machine-to-machine  networks,  new  interaction  options  thanks  to  the  Service  Interactor  and 
solutions for digitised business processes. 

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 network-
ing  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. 

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. Likewise, tiko, the smart electricity storage 
network from  Swisscom Energy Solutions, allows users to manage and control the energy consump-
tion of their heat pumps, electrical heating systems or boilers remotely via the Internet.

Sustainability 
Sustainable ICT technologies support companies in their efforts to save energy and cut costs in 
intelligent ways while also offering their staff an attractive working environment. These technolo-
gies include teleworking and virtual meetings, which save on travel costs and time, and telehousing 
and hosting solutions, which reduce the amount of energy consumed by data centres. The Internet 
of Things creates further opportunities to manage vehicles, buildings and machines more intelli-
gently and efficiently than in the past.

Fastweb in Italy

Fastweb  offers  its  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. It has forged a successful partnership with pay-TV pro-
vider Sky Italia, allowing it to offer bundled products which combine voice and broadband services 
as well as TV services. Under an agreement with a mobile operator, Fastweb offers its mobile ser-
vices primarily to residential customers. However, it also offers a comprehensive range of ICT, cloud 
and security services for business customers.
Fastweb  has  confirmed  its  leading  position  as  an  innovative  service  provider.  It  has  launched  a 
comprehensive WiFi solution onto the market, thanks to which each customer’s home router can 
potentially  form  a  WiFi  access  point  available  to  the  entire  Fastweb  community.  This  solution, 
which is unique in Italy, is based on Fastweb’s fibre-optic network and a simple but secure registra-
tion process. Fastweb thus offers its customers the possibility of using the mobile Internet through 
this solution without any additional expense. 

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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 
 surveys 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 
contact 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. 

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Employees 

Overall headcount at  Swisscom increased by 512 FTEs year-on-year.  
In Switzerland  Swisscom has 18,965 employees and is training 
903 apprentices.

Headcount

At the end of 2015,  Swisscom had 21,637 full-time equivalent employees, of whom 18,965 or 87.7% 
of the total workforce were employed in Switzerland (prior year: 86.5%).  Swisscom is also training 
903  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  

Enterprise Customers  

Wholesale  

IT, Network & Innovation  

Swisscom Switzerland  

Fastweb  

Other Operating Segments  

Group Headquarters  

Total Group  

Thereof employees in Switzerland  

31.12.2015   

31.12.2014   

Change 

4,870   

1,601   

5,378   

105   

5,245   

17,199   

2,401   

1,723   

314   

21,637   

18,965   

4,898   

1,530   

4,834   

111   

5,072   

16,445   

2,391   

1,962   

327   

21,125   

18,272   

–0.6% 

4.6% 

11.3% 

–5.4% 

3.4% 

4.6% 

0.4% 

–12.2% 

–4.0% 

2.4% 

3.8% 

Headcount increased year-on-year by 512 FTEs or 2.4% to 21,637 FTEs. In January 2015,  Swisscom 
acquired Veltigroup; in May 2015, it sold its subsidiary Alphapay; and in June 2015, it disposed of 
 Swisscom Hospitality Services. In July 2015, Tamedia integrated search.ch AG in  Swisscom subsidiary 
 Swisscom Directories. Excluding these acquisitions and sales, the headcount rose by 277 FTEs or 
1.3% due to additions made to after-sales service as well as network expansion. In Switzerland, the 
number of employees increased by 693 FTEs or 3.8% to 18,965; this increase amounted to 258 FTEs 
or 1.4% on an adjusted basis.
In the year under review, employees in Switzerland on open-ended contracts accounted for 99.7% of 
the workforce (prior year: 99.6%). Part-time employees made up 14.5% (prior year: 14.2%). As in the 
previous year, terminations of employment by employees in Switzerland amounted to 5.8% of the 
workforce.

Development of headcount  in full-time equivalent    

  28,000    

  21,000    

  14,000    

   7,000    

0    

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 

21,637 
271 
2,401 
18,965 

2011 

2012 

2013 

2014 

2015 

Other countries    
Italy    
Switzerland    

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Employment law in Switzerland

Introduction

Swisscom has 18,965 full-time equivalent employees in Switzerland. It is therefore one of the coun-
try’s largest employers. The legal terms and conditions of employment in Switzerland are based on 
the Swiss Code of Obligations. The collective employment agreement (CEA) was revised as a result 
of the merger of  Swisscom IT Services Ltd and  Swisscom (Switzerland) Ltd and the new job architec-
ture, and it entered into force on 1 April 2015. It sets out the key terms and conditions of employ-
ment  between   Swisscom  and  its  employees.  It  also  contains  provisions  governing  relations 
between  Swisscom and its social partners. The CEA of cablex Ltd, revised to reflect the new job 
architecture, also entered into force on 1 April 2015. At the end of December 2015, 14,812 FTEs or 
83.2% of the  Swisscom 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 represen-
tatives). The collective employment agreement (CEA) and the social plan constitute fair and con-
sensual  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 working week for employees covered by the  Swisscom CEA is 40 hours. Among the progressive 
benefits  defined  by  the  CEA  are  five  weeks’  annual  leave,  or  27  days  from  age  45  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. 
In November 2015,  Swisscom negotiated the necessary CEA with the social partners on the basis of 
the  revised  Ordinance  1  to  the  Swiss  Labour  Law.  This  agreement  provides  for  a  waiver  of  time 
registration and will be implemented as of 1 January 2016, the date on which the amended ordi-
nance takes effect.

Working-hour models

Swisscom encourages its full-time and part-time employees to adopt an appropriate life domain 
balance by means of the following measures: Flexible working hours are the standard model used 
by a majority of employees. Other flexible working-hour models include annual working hours, a 
long-term working-time account and reduced hours for employees who have reached the age of 
58. The “holiday purchasing” model 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 employ-
ees and is becoming increasingly easier thanks to tools such as Unified Communications & Collab-
oration (UCC).  Swisscom is a sponsor of the Work Smart initiative.

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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. Two new flexible working-hour models named “Work & Care” 
have  been  added  to  the  existing  models  to  promote  work-life  balance,  particularly  where  an 
employee is caring for a relative.

Social plan

Swisscom’s social plan sets out the benefits provided to employees covered by the CEA who are 
affected by redundancy. It utilises funds to improve employees’ prospects in the labour market. It 
also provides for retraining measures in the event of long-term job cuts. Responsibility for imple-
menting 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 2015 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 based on function, individual performance 
and the job market. The performance-related salary component is contingent on business perfor-
mance 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 respective business segment or division. The targets primarily relate to key financial indicators 
and customer 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 122

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  current  CEA  provides  for  a 
 minimum salary of CHF 52,000, or CHF 50,000 in the case of the cablex CEA.  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) 
found that the average basic annual salary in the function levels used for most job starters in this 
category was CHF 55,800 or CHF 55,500 at cablex, in other words, 7% and 11% respectively 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 
1.8%. This increase was used to make adjustments to salaries based on individual performance and 
a comparison between the salary and the market level. 

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, the individual functions are assigned to job levels according to their require-
ments. A salary band is assigned to each job depending on the market salary. The salary band stip-
ulates 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 

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grants employees who have performed 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. Previ-
ous reviews have revealed only minor pay discrepancies, well under the tolerance threshold of 5%.

New job architecture

Swisscom introduced a new job architecture with effect from 1 April 2015. This consists of a simpli-
fied structure with nine job levels (six for employees in the CEA, three for executive functions) which 
replaces the previous system of 18 functional and management levels. The conditions of employ-
ment were harmonised and the salary bands updated on the basis of the new job architecture. All the 
functions were re-evaluated on the basis of a recognised job evaluation process and employees clas-
sified in one of the nine job levels depending on their role. All employees received new contracts of 
employment based on the amended classification. With one exception, these changes did not neces-
sitate any redundancies. As a result of the new job architecture  Swisscom now has transparent and 
up-to-date  structures.  This  will  ensure  continued  fair  remuneration  in  line  with  market  levels  in 
future and also offers employees more opportunities to manage their professional development. 

Staff development

Swisscom’s market environment is constantly changing. The company invests in targeted profes-
sional training for its employees and managers in order to maintain and improve their employabil-
ity and the company’s competitiveness in the long term. Employees are supported in their develop-
ment by a wide range of both on-the-job and off-the-job development options as well as internal 
programmes  and  courses.  The  various  training  options  have  been  brought  together  under  the 
Group-wide Learning Centre, where they can be accessed by 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 at any time and at any location. 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 opportu-
nities 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 development 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  learning  and  development  in  a  networked  world.  It  also 
makes it easier to agree on and implement medium-term development measures. To assess and 
promote employee performance and development,  Swisscom will continue to develop its Perfor-
mance  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 objec-
tives ensures they are met over the course of a year. Semi-annual calibration meetings attended by 
groups of managers support the performance and development reviews on a broad basis, allowing 
performance to be assessed systematically and further development steps defined. These rounds 
are also used to draw up succession plans for key functions as well as to place talents in special-
ly-designed  talent  programmes  and  to  offer  promising  employees  challenging  positions  beyond 
their individual departments so as to promote their development. 

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The Leadership Academy offers managers in personnel and technical leadership roles the opportu-
nity to get to grips with the key skills of management in a changing environment. Individual offer-
ings and platforms which deepen management capabilities in a particular group or a specific con-
text also help to build the skills of  Swisscom’s managers in a systematic and sustained way.

Staff recruitment

As a Swiss company,  Swisscom is committed to the Swiss employment market. In order to meet 
customer needs and remain competitive,  Swisscom is prepared to work together with both domes-
tic 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 2015, 254 young people started their apprenticeship at  Swisscom.  Swisscom is thus Swit-
zerland’s largest trainer of ICT professionals. In 2015,  Swisscom trained a total of 903 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

Swisscom conducts a large-scale survey of its staff every two years. The last survey was held in 
2014, with 83% of the employees in Switzerland taking part. The results once again revealed an 
above-average level of job satisfaction and a high level of employee commitment at  Swisscom. The 
employees rated all of the areas under review significantly higher on average than in the previous 
2012  survey,  and  some  of  the  scores  were  above  average  compared  to  other  companies  in  the 
 sector. The next employee survey is scheduled for 2016. 

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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 nazio-
nale 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.

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 the work-life balance of its staff. The company’s terms and conditions of employ-
ment  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.

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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. This is why  Swisscom consistently 
focuses on meeting changing customer needs, and identifies growth 
areas in which it can sustainably defend and strengthen its position.

Environment, objectives and management approach

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 dialogue with customers, employees, suppliers and other 
partners, as it enables a continuous, 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, i.e. the user-oriented design of simple, inspiring experiences that 
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 of this is the Innovation Week held twice a year, during which 
teams  of  employees  from  different  divisions  implement  a  new  idea  that  addresses  a  specific 
 customer need, is of business relevance and has potential on the market. 
Outside  the  company,   Swisscom  promotes  innovation  throughout  the  industry.  In  particular, 
 Swisscom is committed to supporting young companies that offer progressive new solutions in the 
fields of IT, communications and entertainment.  Swisscom participates in start-ups as a project 
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.

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www.swisscom.ch/ 
innovation

 
 
 
Innovation platforms

Swisscom plays an active role in shaping Switzerland’s future. Its commitment to fostering an inno-
vative and competitive Switzerland is reflected in the backing it gives to a whole variety of projects. 
 Swisscom supports Switzerland’s role as a research centre in the form of investments and partner-
ships with universities and institutions. For example, it funds the chair of Professor Adrian Perrig, 
head of the network security group at the Federal Institute of Technology in Zurich, thereby making 
an important contribution to information security in Switzerland. As a partner of Ecole Polytech-
nique Fédérale de Lausanne (EPFL),  Swisscom enables research work to be performed in the areas 
of human activity and the smart home (“intelligent living”). The partnership involves the provision 
of  financial  support  for  selected  projects,  the  establishment  of  the  “Digital  Lab”,  a  competence 
centre for digitisation at the EPFL Innovation Park, and various other activities on the campus such 
as events dealing with digitisation.  Swisscom is also a partner of the Swiss Innovation Park and is 
closely involved in guiding this long-term project as a member of the Board of Trustees. Through its 
participation in the regional innovAARE Park,  Swisscom is supporting research in the field of energy. 
Finally,  Swisscom is a founding member of the Digital Zurich 2025 initiative, which aims to make 
the greater Zurich area into a hub for start-ups.

Current innovation projects

Swisscom invests in progressive solutions in a wide variety of technology segments. The aim is to 
provide the best infrastructure for a digital Switzerland, tap new growth markets and offer its cus-
tomers 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.

>  Microcells: Over the past few years, the standard of quality that customers expect the network 
to deliver has risen dramatically. The growing volume of data in mobile communications in par-
ticular is a major challenge.  Swisscom is seeking and developing innovative network solutions 
that allow high volumes of data to be handled efficiently and guarantee seamless mobile net-
work provision at busy locations. One promising solution is the installation of low-power micro-
cells that provide high capacity locally.  Swisscom is working on the development of new types of 
antennae that will allow such microcells to be operated efficiently and integrated seamlessly in 
the existing architecture.

>  Cloud:  Swisscom is developing a cloud that has a uniform architecture and offers companies 
and private individuals a wide range of services. Thanks to state-of-the-art technologies, open 
source,  the  latest  security  concepts  and  data  storage  on  servers  in  Switzerland,   Swisscom  is 
leading the way in cloud computing. 

>  Application Cloud – turbocharge for apps: Agile and fast to market with new apps: this is the 
benefit of the new   Swisscom Application Cloud in a nutshell. Developers automatically have 
access to the infrastructure and the services they need in the public cloud. In the Application 
Cloud,  Swisscom offers a powerful tool for continuous innovation. The results of the close coop-
eration with start-ups and Cloud Foundry flow directly into the development of the Application 
Cloud. This means that  Swisscom is always at the forefront technologically and is able to further 
drive the transformation of Swiss business towards the digital future.

>  Low-power network to connect everyday objects: To enable devices to communicate more effi-
ciently with each other in future,  Swisscom is testing a network for the Internet of Things. This 
Low Power Network is the first of its kind in Switzerland. It connects objects that exchange only 
small amounts of data with each other and require only a minimal supply of power. Objects such 
as bicycles, letter boxes, bins or even shoes can communicate in this way over the network. The 
pilot project for this complementary new network started in the Zurich and Geneva regions in 
the summer.

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>  Smart  City:  In  Pully,  canton  of  Vaud,  anonymised  and  aggregated  mobile  phone  data  will  in 
future help to improve traffic flows in the city and relieve pressure on the city centre. The project 
is intended to act as a pilot:  Swisscom is helping towns and cities to plan their infrastructure in 
a more systematic manner and find easier ways to manage it.

>  A new TV box for a new era of picture quality – ultra-high definition: In May 2015  Swisscom TV 
2.0 received the respected TV Connect Award, which is awarded every year for outstanding inno-
vations in digital television and networked entertainment.  Swisscom is planning other innova-
tions in its TV services in 2016. In spring 2015, it launched a new TV box which enables  Swisscom 
TV  2.0  customers  to  enjoy  ultra-HD  content  on  their  TV  sets.  The  new  TV  box  supports  High 
Dynamic Range (HDR), offering stunning image display. It will be complemented by a new remote 
control system which will allow customers to use voice control to search for content.

>  My Digital Life: My Digital Life brings together  Swisscom’s efforts to combine the digital data of 
its customers – for example data from their mobile applications – and to use this to create new 
customer  experiences.  One  of  the  components  of  My  Digital  Life  is  myCloud,  the  recently 
launched cloud solution for photos, videos and other files for residential customers. 

>  Clean Pipe: Under the working title “Clean Pipe”,  Swisscom is trialling new ways of making digi-
tal 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. 

>  Interactor digitises customer experiences: One of the main components of the  Swisscom Inter-
actor  are  small  radio  transmitters  known  as  beacons  which  create  a  personalised  shopping 
experience  based  on  targeted  offers  such  as  digital  vouchers  or  opportunities  to  collect  cus-
tomer loyalty points. They are already in use in the Loeb department store in Berne, for example. 
After making a purchase the purchaser can rate their buying experience via the app. This enables 
vendors to get to know their customers’ preferences better and continuously improve their cus-
tomer service. The beacons represent the start of this development: In future, the   Swisscom 
Interactor will use further technologies such as augmented reality, GPS, 4G and WiFi and will 
bridge the gap between offline and online channels.

>  Siroop: With the acquisition of a stake in Siroop, a start-up company established by Coop, and 
the launch of the Siroop online marketplace,  Swisscom is driving digitisation, offering customers 
and Swiss retailers a secure and attractive platform and leveraging the trend in favour of online 
retailing, which is increasingly growing in importance for  Swisscom as well. Coop and  Swisscom 
are  contributing  their  expertise  in  digitisation,  e-commerce,  marketing  and  retailing  to  the 
start-up company.

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I

 
 
 
Financial review

A decline occurred in revenue (–0.2%), EBITDA (–7.1%) and net income 
(–20.2%). However, on a like-for-like basis, revenue and EBITDA increased 
by 0.7% and 2.3% respectively. The customer base grew by 1.4% 
in Switzerland and 6.2% in Italy. An unchanged ordinary dividend of 
CHF 22 per share will be proposed for the 2015 financial year.

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  

2015   

11,678   

4,098   

35.1   

2,012   

1,362   

1,361   

26.27   

1,844   

2,409   

8,042   

2014   

11,703   

4,413   

37.7   

2,322   

1,706   

1,694   

32.70   

1,860   

2,436   

8,120   

Full-time equivalent employees at end of year  

21,637   

21,125   

Change 

–0.2% 

–7.1% 

–13.4% 

–20.2% 

–19.7% 

–19.7% 

–0.9% 

–1.1% 

–1.0% 

2.4% 

Development of net revenue  in CHF million  

Development of EBITDA  in CHF million  

  16,000  

  12,000  

   8,000  

   4,000  

0  

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11,434 
2,013 

9,421 

11,703 
2,043 

9,660 

11,678 
1,862 

9,816 

4,302 
620 

3,682 

4,413 
625 

3,788 

4,098 
619 

3,479 

   6,000  

   4,500  

   3,000  

   1,500  

0  

Fastweb   
Swisscom 
w/o Fastweb   

Fastweb   
Swisscom 
w/o Fastweb   

2013 

2014 

2015 

2013 

2014 

2015 

Development of capital expenditure  in CHF million  

Development of net income  in CHF million  

2,436 
682 

1,754 

2,409 
581 

1,828 

   3,000  

   2,250  

2,396 
695 

   1,500  

1,701 

750  

0  

   2,000  

   1,500  

   1,000  

500  

0  

Fastweb   
Swisscom 
w/o Fastweb   

1,695 

1,706 

1,362 

2013 

2014 

2015 

2013 

2014 

2015 

 
 
 
  
 
  
 
 
 
 
 
 
 
 
 
 
 
 
  
  
 
  
  
 
 
 
 
 
 
 
Summary

Swisscom’s net revenue declined by CHF 25 million or 0.2% year-on-year to CHF 11,678 million. At 
constant exchange rates and excluding company acquisitions and disposals,  Swisscom’s net reve-
nue rose by CHF 83 million or 0.7%, largely due to the increased number of customers in the Swiss 
business (+1.4%) and at Italian subsidiary Fastweb (+6.2%). Adjusted revenue in the Swiss core busi-
ness increased by CHF 57 million or 0.6%, while at Fastweb it rose by EUR 48 million or 2.8% in local 
currency terms.
Compared  with  the  prior  year,   Swisscom  increased  its  operating  income  before  depreciation  and 
amortisation (EBITDA), but its recognised EBITDA fell by CHF 315 million or 7.1% to CHF 4,098 million 
as a result of one-off items. The main reason for this decline was the provision of CHF 186 million 
recognised for the Competition Commission proceedings on broadband services.  Swisscom does not 
consider the penalty justified and has lodged an appeal with the Federal Supreme Court. Adjusted 
for this provision and other non-recurring items such as company acquisitions and disposals, provi-
sions for headcount reduction, gains from the sale of real estate, non-cash pension expenses in accor-
dance with IAS 19 and compensation from legal proceedings and on the basis of constant exchange 
rates, EBITDA increased by CHF 103 million or 2.3%. On a like-for-like basis, EBITDA in the Swiss busi-
ness increased by CHF 21 million or 0.6%, while at Fastweb it rose by EUR 46 million or 8.9%. Net 
income declined by CHF 344 million or 20.2% to CHF 1,362 million, largely due to the above-men-
tioned  non-recurring  items  in  EBITDA.  Earnings  per  share  declined  accordingly  from  CHF  32.70  to 
CHF 26.27. Payment of an unchanged dividend of CHF 22 per share for the 2015 financial year will be 
proposed to the Annual General Meeting.
Capital expenditure fell by CHF 27 million or 1.1% to CHF 2,409 million; however, if exchange rates 
had remained constant, an increase of CHF 47 million or 1.9% would have resulted. Capital expen-
diture in Switzerland increased by CHF 71 million or 4.1% year-on-year to CHF 1,822 million, largely 
due  to  broadband  network  expansion.  As  at  the  end  of  2015,   Swisscom  had  connected  around 
2.9 million households and businesses to its ultra-fast broadband service (speeds in excess of 50 Mbps). 
Of this number, around 2.0 million lines were equipped with the latest fibre-optic technology. Despite 
ending  the  year  EUR  21  million  or  3.7%  lower  at  EUR  541  million,  capital  expenditure  at  Fastweb 
remained high due to progressive expansion and upgrading of the broadband network in Italy. 
Operating free cash flow declined by CHF 16 million or 0.9% to CHF 1,844 million. Compared to the 
end of 2014, net debt fell by CHF 78 million or 1.0% to CHF 8,042 million. 
Headcount increased year-on-year by 512 FTEs or 2.4% to 21,637 FTEs as a result of company acqui-
sitions,  new  offerings  such  as  cloud  services  and  healthcare  solutions.  In  addition,   Swisscom 
insourced  external  staff  in  order  to  secure  key  knowledge  in-house.  In  Switzerland  headcount 
increased by 693 FTEs or 3.8% to 18,965. Excluding company acquisitions and disposals, the number 
of FTEs rose by 277 or 1.3%, in Switzerland by 258 FTEs or 1.4%.
For 2016,  Swisscom expects net revenue in excess of CHF 11.6 billion, EBITDA of around CHF 4.2 bil-
lion and capital expenditure of more than CHF 2.3 billion. For  Swisscom (excluding Fastweb), a slight 
decline in revenue is expected due to heightened competition and price pressure. A slight increase 
in revenue is expected for Fastweb. Adjusted for the provisions recognised in 2015 for the legal 
proceedings on broadband services and for headcount reduction, EBITDA is expected to be around 
CHF  200  million  lower  for   Swisscom  (excluding  Fastweb)  year-on-year.  In  addition  to  the  price-
based decline in revenue, the costs for roaming are expected to increase in particular. EBITDA will 
be  positively  affected  by  approximately  CHF  50  million  in  cost  savings  and  growth  at  Fastweb. 
A slight reduction in capital expenditure in Switzerland of over CHF 1.7 billion will result in a reduc-
tion in overall capital expenditure of over CHF 2.3 billion. Subject to achieving its targets,  Swisscom 
will propose an unchanged dividend of CHF 22 per share for the 2016 financial year at the 2017 
Annual General Meeting.

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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  

2015   

9,475   

1,862   

340   

1   

11,678   

3,601   

619   

69   

(117)  

(60)  

(14)  

2014   

9,253   

2,043   

406   

1   

11,703   

3,835   

625   

103   

(123)  

–   

(27)  

Operating income before depreciation and amortisation (EBITDA)  

4,098   

4,413   

Net revenue  

Goods and services purchased  

Personnel expense  

Other operating expense  

Capitalised costs of 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)  

11,678   

11,703   

(2,342)  

(3,019)  

(2,697)  

478   

(7,580)  

4,098   

(2,086)  

2,012   

(189)  

(83)  

23   

1,763   

(401)  

1,362   

1,361   

1   

51.802   

26.27   

(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   

Change 

2.4% 

–8.9% 

–16.3% 

0.0% 

–0.2% 

–6.1% 

–1.0% 

–33.0% 

–4.9% 

–100.0% 

–48.1% 

–7.1% 

–0.2% 

–1.1% 

9.7% 

6.2% 

29.2% 

4.0% 

–7.1% 

–0.2% 

–13.4% 

–13.3% 

97.6% 

–11.5% 

–15.6% 

5.0% 

–20.2% 

–19.7% 

–91.7% 

0.0% 

–19.7% 

1  Operating income of segments includes ordinary employer contributions as pension fund expense.
  The difference to the pension cost according to IAS 19 is recognised as a reconciliation item.

Share in net revenue  in % 

Share in EBITDA  in % 

16%  
Fastweb  

15%  
Fastweb  

84%  
Swisscom  
w/o Fastweb  

85%  
Swisscom  
w/o Fastweb  

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Operating results
Net revenue
Revenue  performance  in  2015  was  heavily  affected  by  the  weaker  EUR  exchange  rate  as  well  as 
company acquisitions and disposals. The average CHF/EUR exchange rate, at 1.075, was 11.4% lower 
than  in  the  previous  year.  At  constant  exchange  rates  and  excluding  company  acquisitions  and 
 disposals,  Swisscom’s net revenue increased by CHF 83 million or 0.7%. At  Swisscom Switzerland, 
revenue increased by CHF 57 million, or 0.6% on a like-for-like basis. The higher number of customers 
was  partially  offset  by  the  lower  roaming  prices.  The  number  of  revenue  generating  units  (RGU) 
grew at  Swisscom Switzerland by 170,000 or 1.4% to 12.5 million. Revenue of the Italian subsidiary 
Fastweb was EUR 48 million or 2.8% higher at EUR 1,736 million. All customer segments contributed 
to this increase. Compared with the end of 2014, the number of Fastweb broadband customers rose 
by 129,000 or 6.2% to 2.2 million. Revenue of Other Operating Segments was lower by CHF 38 mil-
lion on an adjusted basis, due to a decline in construction services performed by cablex.

Operating expense
Operating expense of  Swisscom rose by CHF 290 million or 4.0% year-on-year to CHF 7,580 million. 
This includes non-recurring items resulting from provisions recognised for the Competition Com-
mission proceedings on broadband services (CHF 186 million) and headcount reduction (CHF 70 mil-
lion), gains from the sale of real estate (CHF 26 million; prior year: CHF 66 million), non-cash pension 
expenses in accordance with IAS 19 (CHF 60 million) and compensation from legal proceedings 
(CHF 17 million). At the beginning of October 2015, the Federal Administrative Court confirmed in 
principle  the  ruling  issued  by  the  Competition  Commission  for  the  alleged  improper  pricing  of 
broadband  services  in  the  period  up  until  the  end  of  2007;  however,  it  reduced  the  penalty  to 
CHF 186 million.  Swisscom therefore recognised a provision for this amount in the income state-
ment.  Swisscom does not consider the penalty justified and has lodged an appeal with the Federal 
Supreme Court. At constant exchange rates and excluding non-recurring items, operating expense 
decreased by CHF 20 million or 0.2%, largely due to lower costs for subscriber acquisition and reten-
tion at  Swisscom Switzerland, which declined by CHF 31 million as compared to the prior year. The 
higher personnel expense on a like-for-like basis was compensated for by an increase in capitalised 
costs of self-constructed assets. The rise in personnel expense was due to higher headcount and a 
 general increase in salary. 

Operating income before depreciation and amortisation (EBITDA) 
The reported operating income before depreciation and amortisation (EBITDA) was CHF 315 mil-
lion or 7.1% lower at CHF 4,098 million as a result of non-recurring items. EBITDA on a like-for-like 
basis rose by CHF 103 million or 2.3%, of which  Swisscom Switzerland accounted for CHF 54 million 
and Fastweb CHF 56 million. The rise in EBITDA for  Swisscom Switzerland and Fastweb was largely 
due to the higher revenue from growth in the customer base. On an adjusted basis,  Swisscom’s 
profit margin increased 0.8 percentage points to 37.9%.

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Revenue excluding non-recurring items 
increased by 0.7% year-on-year.
Revenue in 2015 amounted to  

EBITDA excluding non-recurring items 
 increased by 2.7% year-on-year.
EBITDA in 2015 amounted to  

11.7 billion Swiss francs

4.1 billion Swiss francs

 
 
 
 
Depreciation and amortisation, non-operating results 
Depreciation, amortisation and impairment losses
Depreciation, amortisation and impairment losses decreased by CHF 5 million or 0.2% in 2015 to 
CHF 2,086 million. Higher depreciation related to the increase in capital expenditure was more than 
offset by the weaker EUR exchange rate. Intangible assets resulting from business combinations 
were capitalised for purchase price allocation purposes. Depreciation and amortisation includes 
amortisation of intangible assets deriving from business combinations (e.g. brands and customer 
relationships) totalling CHF 125 million (prior year: CHF 123 million).

Net interest expense and other financial result
Net interest expense declined by CHF 29 million to CHF 189 million as a result of lower average 
interest costs. Other financial expense rose year-on-year by CHF 41 million to CHF 83 million. This 
increase is largely attributable to the foreign exchange result, which was down by CHF 41 million 
from the prior year.

Associates
The share of results of associates fell by CHF 3 million to CHF 23 million in 2015. Dividends received, 
amounting to CHF 22 million (prior year: CHF 30 million), largely concern dividends paid by LTV Yellow 
Pages and Belgacom International Carrier Services.

Income tax expense
Income tax expense was CHF 401 million (prior year: CHF 382 million), corresponding to an effective 
income tax rate of 22.7% (prior year: 18.3%). The increase is mainly attributable to the fact that no 
income tax effects were recognised on the provision created in 2015 for the Competition Commission 
proceedings regarding broadband services. Without this exceptional item, the effective income tax 
rate would have been 20.5%. Excluding non-recurring items,  Swisscom expects the income tax rate 
to remain around 21% in the long term. 

Net income
Net income fell by CHF 344 million or 20.2% to CHF 1,362 million. Earnings per share fell accordingly 
from CHF 32.70 to CHF 26.27. The drop in profit was mainly attributable to the decrease in operating 
income before depreciation and amortisation (EBITDA), which was CHF 315 million lower as a result 
of non-recurring items and weaker exchange rates. In addition, the lower net interest expense was 
more than offset by the rise in other financial expense and higher income tax expense. 

EBIT dropped 13.4% year-on-year.
EBIT in 2015 amounted to  

Net income fell 20.2% year-on-year.
Net income in 2015 amounted to  

2.01billion Swiss francs

1.36 billion Swiss francs

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Segment revenue and results

Reporting  is  divided  into  three  operating  divisions:   Swisscom  Switzerland,  Fastweb  and  Other 
Operating Segments, and Group Headquarters.  Swisscom Switzerland is the Swiss market leader in 
the field of telecommunications. Fastweb is one of the largest broadband telecoms companies in 
Italy.  Other  Operating  Segments  mainly  comprises  Participations,  Health  and  Connected  Living. 
Group Headquarters largely comprises the Group divisions.  Swisscom Switzerland consists of the 
customer segments Residential Customers, Small & Medium-Sized Enterprises, Enterprise Customers 
and Wholesale as well as IT, Network & Innovation.

Development of revenue from external customers     
Swisscom Switzerland  in CHF million   

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

9,035 

9,253 

9,475  

  10,000   

   7,500   

   5,000   

   2,500   

0   

  14,000   

  10,500   

   7,000   

   3,500   

0   

12,097 

12,373 

12,543  

Revenue mobile  
single subscriptions  

Revenue fixed-line  
single subscriptions  

Revenue bundled  
subscriptions  

Revenue others  

Total  

2013 

2014 

2015  

2,782  

2,776  

2,729 

2,215  

1,967  

1,731 

1,553  

2,485  

9,035  

1,921  

2,589  

9,253  

2,234 

2,781 

9,475 

Fixed access lines  

2013 

2,879  

Broadband access lines retail   1,811  

Swisscom TV access lines  

1,000  

Mobile access lines  

6,407  

2014 

2015  

2,778  

1,890  

1,165  

6,540  

2,629 

1,958 

1,331 

6,625 

Total revenue generating  
units (RGU)  

12,097  

12,373  

12,543 

Development of revenue from external customers     
Fastweb  in EUR million   

Development of broadband access lines     
Fastweb  in thousand   

1,638 

1,685 

1,732  

   2,000   

   1,500   

   1,000   

500   

0   

1,942 

2,072 

2,201  

   3,000   

   2,250   

   1,500   

750   

0 

2013 

2014 

2015  

2013 

2014 

2015  

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Residential Customers  

Small and Medium-Sized  
Enterprises  

Wholesale hubbing  

Wholesale others  

744  

771  

45  

78  

753  

789  

28  

115  

789 

800 

26 

117 

External revenue  

1,638  

1,685  

1,732 

 
 
  
  
 
  
  
  
 
  
  
 
  
  
 
  
 
 
 
 
   
  
  
  
  
 
  
  
 
Swisscom Switzerland

In CHF million, except where indicated  

Net revenue and results  

Residential Customers  

Small and Medium-Sized Enterprises  

Enterprise Customers  

Wholesale  

IT, Network & Innovation  

Elimination  

Net revenue  

Residential Customers  

Small and Medium-Sized Enterprises  

Enterprise Customers  

Wholesale  

IT, Network & Innovation  

Elimination  

Segment result before depreciation and amortisation (EBITDA)  

Margin as % of net revenue  

Depreciation, amortisation and impairment losses  

Segment result  

Capital expenditure and headcount  

2015   

2014   

Change 

5,224   

1,370   

2,654   

956   

130   

(789)  

9,545   

2,933   

907   

910   

198   

(1,347)  

–   

3,601   

37.7   

(1,383)  

2,218   

5,162   

1,331   

2,569   

929   

126   

(788)  

9,329   

2,845   

915   

942   

381   

(1,247)  

(1)  

3,835   

41.1   

(1,286)  

2,549   

1.2% 

2.9% 

3.3% 

2.9% 

3.2% 

0.1% 

2.3% 

3.1% 

–0.9% 

–3.4% 

–48.0% 

8.0% 

100.0% 

–6.1% 

7.5% 

–13.0% 

3.2% 

4.6% 

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

Full-time equivalent employees at end of year  

1,799   

17,199   

1,744   

16,445   

Net revenue for  Swisscom Switzerland rose by CHF 216 million or 2.3% year-on-year to CHF 9,545 mil-
lion. Adjusted for company acquisitions, net revenue rose by 0.6% or CHF 57 million, mainly due to 
customer  growth.  Operating  income  before  depreciation  and  amortisation  (EBITDA)  fell  by 
CHF 234 million or 6.1% to CHF 3,601 million. Adjusted for non-recurring items, EBITDA increased 
by CHF 54 million or 1.4%. At CHF 1,799 million, capital expenditure was CHF 55 million or 3.2% higher, 
due to the expansion and upgrading of the broadband network with the latest technologies. As at the 
end of 2015,  Swisscom had connected around 2.9 million households and businesses to its ultra-fast 
broadband  service  (speeds  in  excess  of  50  Mbps).  Of  this  number,  around  2.0  million  lines  were 
equipped with the latest fibre-optic technology. Headcount rose year-on-year by 754 FTEs or 4.6% 
to 17,199 FTEs. Adjusted for company acquisitions, headcount increased by 241 FTEs or 1.5%, mainly 
as a result of new offerings such as cloud services and healthcare solutions. In addition,  Swisscom 
insourced external staff in order to secure key knowledge in-house. 

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Revenue from bundled contracts
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 16.3%

 
 
  
 
 
 
 
 
   
   
 
  
 
 
 
 
 
 
  
 
 
 
 
 
   
   
 
 
 
Swisscom Switzerland/net revenue

In CHF million, except where indicated  

2015   

2014   

Change 

Revenue by services  

Revenue mobile single subscriptions  

Revenue fixed-line single subscriptions  

Revenue bundles  

Other net revenue  

Revenue from external customers  

Intersegment revenue  

Net revenue  

Operational data at end of period in thousand  

Fixed access lines  

Broadband access lines retail  

Swisscom TV access lines  

Mobile access lines  

Revenue generating units (RGU)  

Bundles  

Unbundled fixed access lines  

Broadband access lines wholesale  

2,729   

1,731   

2,234   

2,781   

9,475   

70   

9,545   

2,629   

1,958   

1,331   

6,625   

12,543   

1,416   

128   

315   

2,776   

1,967   

1,921   

2,589   

9,253   

76   

9,329   

2,778   

1,890   

1,165   

6,540   

12,373   

1,209   

180   

262   

–1.7% 

–12.0% 

16.3% 

7.4% 

2.4% 

–7.9% 

2.3% 

–5.4% 

3.6% 

14.2% 

1.3% 

1.4% 

17.1% 

–28.9% 

20.2% 

At CHF 9,475 million, revenue from external customers of  Swisscom Switzerland was CHF 222 mil-
lion or 2.4% higher year-on-year, largely due to customer growth and company acquisitions. The 
number of revenue generating units (RGU) grew by 170,000 or 1.4% to 12.5 million. On a like-for-like 
basis,  revenue  from  external  customers  increased  by  CHF  63  million,  or  0.7%.  In  the  Enterprise 
 Customers  area,  revenue  from  external  customers  was  CHF  105  million  or  4.5%  higher  at 
CHF 2,449 million. Adjusted for company acquisitions, revenue dropped by 0.7% due to lower reve-
nue from project business coupled with intense pressure on prices.  Swisscom gained well-known 
business customers for the implementation of cloud and digitisation strategies. Incoming orders in 
the Enterprise Customers unit rose by 11.5% on a like-for-like basis.
The number of mobile lines grew year-on-year by 85,000 or 1.3% to 6.6 million. Customers with the 
Natel infinity plus package can also enjoy carefree use of their phones within the EU, with unlimited 
calls and SMS as well as 1 GB of mobile data for 30 days per year included in all infinity plus offer-
ings. By the end of 2015, Natel infinity plus had already attracted 909,000 customers. At the end of 
2015,  the  number  of  Natel  infinity  customers  totalled  2.3  million,  which  represents  69%  of  the 
customer base (excluding corporate customers). The number of postpaid lines, including bundled 
offerings, rose by 124,000, while the number of prepaid access lines declined by 39,000. The number 
of smartphone users increased further, with the proportion of postpaid subscribers holding smart-
phones rising from 73% to 76% during 2015. 
Despite the tough competition with cable network operators, the number of  Swisscom TV connections 
increased by 166,000 or 14.2% to 1.33 million, with fixed-fee subscriptions accounting for 1.13 mil-
lion. Over 60% of  Swisscom TV customers use the cloud-based  Swisscom TV 2.0 service. Broadband 
lines with end customers grew by 68,000 or 3.6% to 1.96 million in 2015. The growth of TV and 
broadband connections more than offset the lower number of fixed network phone connections, 
which declined by 149,000 or 5.4% to 2.6 million, due primarily to customers migrating to cable 
network providers or switching from fixed to other forms of connectivity such as mobile. The number 
of unbundled subscriber lines fell year-on-year by 52,000 or 28.9% to 128,000, while the number of 
wholesale broadband access lines rose by 53,000 or 20.2% year-on-year to 315,000. 
Demand for bundled offerings with flat-rate tariffs remains strong. By the end of 2015, the number 
of customers using a bundled package had increased year-on-year by 207,000 or 17.1% to 1.42 mil-
lion.  Revenue  from  bundled  contracts  increased  year-on-year  by  CHF  313  million  or  16.3%  to 
CHF 2,234 million.

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Swisscom Switzerland/operating expenses and segment result

In CHF million, except where indicated  

2015   

2014   

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 costs of 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  

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

Full-time equivalent employees at end of year  

(440)  

(459)  

(1,114)  

(2,013)  

(2,502)  

(1,744)  

315   

(3,931)  

(5,944)  

3,601   

37.7   

(1,383)  

2,218   

1,799   

17,199   

(424)  

(520)  

(1,069)  

(2,013)  

(2,267)  

(1,497)  

283   

(3,481)  

(5,494)  

3,835   

41.1   

(1,286)  

2,549   

1,744   

16,445   

3.8% 

–11.7% 

4.2% 

0.0% 

10.4% 

16.5% 

11.3% 

12.9% 

8.2% 

–6.1% 

7.5% 

–13.0% 

3.2% 

4.6% 

Segment expense rose by CHF 450 million or 8.2% to CHF 5,944 million, while direct costs remained 
steady compared with the previous year at CHF 2,013 million. The higher costs for outbound roaming 
as well as additional costs relating to company acquisitions were offset by lower expenses for sub-
scriber acquisition and retention. Indirect costs ended the year CHF 450 million or 12.9% higher at 
CHF 3,931 million. Adjusted for company acquisitions, gains from the sale of real estate and the 
provisions recognised for the Competition Commission proceedings on broadband services and for 
headcount reduction, indirect costs increased by 0.8%. The higher personnel expense as a result of 
the increase in headcount was partly offset by savings on other operating costs. Personnel expense 
rose by CHF 235 million or 10.4% to CHF 2,502 million. In the year under review, headcount grew by 
754 FTEs or 4.6% to 17,199 as a result of company acquisitions, measures to build up resources for 
new services such as cloud services and All-IP projects, and the insourcing of external staff. Adjusted 
headcount was 1.5% higher year-on-year. The segment result before depreciation and amortisation 
(EBITDA) was CHF 234 million or 6.1% lower at CHF 3,601 million; on a like-for-like basis EBITDA was 
1.4%  higher.  The  profit  margin  was  down  3.4  percentage  points  to  37.7%.  Depreciation  and 
 amortisation  increased  by  CHF  97  million  or  7.5%  from  the  previous  year  to  CHF  1,383  million, 
 primarily due to high investment activity. The segment result declined by CHF 331 million or 13.0% 
to  CHF  2,218  million.  Capital  expenditure  was  CHF  55  million  or  3.2%  higher  year-on-year  at 
CHF 1,799 million, due to increased investment in the expansion and upgrading of the broadband 
network with the latest technologies. 

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Fastweb

In EUR million, except where indicated  

Residential Customers  

Corporate Business  

Wholesale  

Revenue from external customers  

Intersegment revenue  

Net revenue  

Segment expenses  

Segment result before depreciation and amortisation (EBITDA)  

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  

2015   

789   

800   

143   

1,732   

4   

1,736   

(1,160)  

576   

33.2   

541   

2,401   

2,201   

2014   

753   

789   

143   

1,685   

3   

1,688   

(1,173)  

515   

30.5   

562   

2,391   

2,072   

Change 

4.8% 

1.4% 

0.0% 

2.8% 

33.3% 

2.8% 

–1.1% 

11.8% 

–3.7% 

0.4% 

6.2% 

Development of revenue    
from external customers  in EUR million  

   2,000  

   1,500  

1,638 

1,685 

1,732 

   1,000  

500  

0  

Development of EBITDA  in EUR million  

   1,000  

750  

500  

250  

0  

505 

515 

576 

2013 

2014 

2015 

2013 

2014 

2015 

Compared  to  the  previous  year,  Fastweb’s  net  revenue  rose  by  EUR  48  million  or  2.8%  to 
EUR 1,736 million. Despite difficult market conditions, Fastweb’s broadband customer base grew 
by 129,000 or 6.2% to 2.2 million in 2015. Fierce competition reduced average revenue per residen-
tial broadband customer by around 3% versus the prior year. This decline was offset by customer 
growth, with revenue from residential customers rising by EUR 36 million or 4.8% to EUR 789 million. 
Revenue from corporate business was up by EUR 11 million or 1.4% at EUR 800 million in 2015, while 
wholesale business revenue remained on a par with the prior year at EUR 143 million. 
The segment result before depreciation and amortisation (EBITDA) totalled EUR 576 million, corre-
sponding to a year-on-year rise of EUR 61 million or 11.8%. In the fourth quarter of 2015, Fastweb 
received compensation of EUR 15 million from legal proceedings. Adjusted for this exceptional item, 
EBITDA increased by EUR 46 million or 8.9%, mainly as a result of higher revenue. The profit margin 
rose  by  2.7  percentage  points  to  33.2%,  adjusted  by  1.8  percentage  points  to  32.3%.  Fastweb 
achieved a positive free cash flow of EUR 77 million in 2015.
Fastweb’s  headcount  was  practically  unchanged  from  2014  at  2,401  FTEs.  Capital  expenditure 
dropped by EUR 21 million or 3.7% to EUR 541 million due to lower spending on the network infra-
structure. The ratio of capital expenditure to net revenue was 31.2% (prior year: 33.3%).

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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 (EBITDA)  

Margin as % of net revenue  

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

Full-time equivalent employees at end of year  

2015   

340   

263   

603   

(534)  

69   

11.4   

48   

1,723   

2014   

406   

259   

665   

(562)  

103   

15.5   

38   

1,962   

Change 

–16.3% 

1.5% 

–9.3% 

–5.0% 

–33.0% 

26.3% 

–12.2% 

Development of revenue    
from external customers  in CHF million  

500  

375  

393 

406 

340 

250  

125  

0  

Development of EBITDA  in CHF million  

200  

150  

100  

50  

0  

103 

81 

69 

2013 

2014 

2015 

2013 

2014 

2015 

The net revenue generated by Other Operating Segments fell by CHF 62 million or 9.3% compared 
with the prior year to CHF 603 million, primarily as a result of company disposals and lower revenue 
from construction services performed by cablex. Additional revenue from company acquisitions 
was unable to offset this decline.
Due  to  company  disposals,  segment  expense  declined  by  CHF  28  million  or  5.0%  in  2015  to 
CHF  534  million.  The  segment  result  before  depreciation  and  amortisation  (EBITDA)  fell  by 
CHF 34 million or 33.0% to CHF 69 million, due principally to lower revenue. The profit margin fell 
accordingly from 15.5% to 11.4%. At 1,723 FTEs, headcount at the end of 2015 was 239 FTEs or 12.2% 
lower than the previous year, due primarily to company disposals.

Group Headquarters and reconciliation of pension cost

Operating  income  before  depreciation  and  amortisation  improved  by  CHF  6  million  or  4.9% 
 compared with the previous year to CHF –117 million. Headcount declined by 4.0% to 314 FTEs. 
In 2015 an expense of CHF 60 million was recognised as a pension cost reconciliation item under 
IAS 19. No such expense was recognised in the prior year.

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Quarterly review 2014 and 2015

In CHF million, except where indicated  

Income statement  

Net revenue  

1.   

4.   
quarter    quarter    quarter    quarter   

2.   

3.   

4.   
2014    quarter    quarter    quarter    quarter   

1.   

2.   

3.   

2015 

2,821    2,879    2,929    3,074    11,703    2,893    2,865    2,893    3,027    11,678 

Goods and services purchased  

Personnel expense  

Other operating expenses  

Capitalised costs and other income  

(552)  

(692)  

(597)  

81   

(558)  

(684)  

(599)  

83   

(583)  

(655)  

(620)  

119   

(676)  

(2,369)  

(720)  

(2,751)  

(724)  

(2,540)  

87   

370   

(568)  

(756)  

(609)  

91   

(553)  

(757)  

(577)  

104   

(533)  

(703)  

(785)  

(688)  

(2,342) 

(803)  

(3,019) 

(726)  

(2,697) 

94   

189   

478 

Operating income (EBITDA)  

1,061    1,121    1,190    1,041    4,413    1,051    1,082   

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  

(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   

(507)  

544   

(47)  

(57)  

5   

445   

(94)  

351   

(521)  

561   

(49)  

16   

8   

536   

(103)  

433   

966   

(517)  

449   

(51)  

(6)  

5   

397   

(123)  

274   

999    4,098 

(541)  

(2,086) 

458    2,012 

(42)  

(36)  

5   

(189) 

(83) 

23 

385    1,763 

(81)  

(401) 

304    1,362 

369   

430   

540   

355    1,694   

351   

433   

274   

303    1,361 

4   

3   

3   

2   

12   

–   

–   

–   

1   

1 

Earnings per share (in CHF)  

7.12   

8.30    10.43   

6.85    32.70   

6.78   

8.35   

5.29   

5.85    26.27 

Net revenue  

Swisscom Switzerland  

2,264    2,297    2,332    2,436    9,329   

2,355    2,342    2,375    2,473    9,545 

Fastweb  

Other Operating Segments  

Group Headquarters  

Intersegment elimination  

Total net revenue  

483   

144   

–   

(70)  

499   

168   

1   

(86)  

513   

172   

–   

(88)  

552    2,047   

181   

665   

1   

2   

(96)  

(340)  

468   

144   

–   

(74)  

453   

156   

1   

(87)  

457   

149   

–   

(88)  

489    1,867 

154   

603 

1   

2 

(90)  

(339) 

2,821    2,879    2,929    3,074    11,703    2,893    2,865    2,893    3,027    11,678 

Segment result before depreciation and amortisation (EBITDA)  

Swisscom Switzerland  

Fastweb  

Other Operating Segments  

Group Headquarters  

Reconciliation pension cost  

Intersegment elimination  

940   

132   

22   

(25)  

(2)  

(6)  

968    1,036   

891    3,835   

155   

33   

(31)  

2   

(6)  

163   

31   

(28)  

(4)  

(8)  

175   

17   

(39)  

4   

(7)  

625   

103   

(123)  

–   

(27)  

955   

130   

16   

(29)  

(17)  

(4)  

969   

148   

19   

(29)  

(19)  

(6)  

833   

156   

24   

(22)  

(18)  

(7)  

844    3,601 

185   

10   

(37)  

(6)  

3   

619 

69 

(117) 

(60) 

(14) 

Total segment result (EBITDA)  

1,061    1,121    1,190    1,041    4,413    1,051    1,082   

966   

999    4,098 

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

Swisscom Switzerland  

Fastweb  

Other Operating Segments  

Intersegment elimination  

Total capital expenditure  

346   

173   

5   

(5)  

423   

173   

9   

(7)  

470   

148   

1   

(9)  

505   

1,744   

188   

682   

23   

(7)  

38   

(28)  

388   

160   

6   

(5)  

453   

138   

6   

(4)  

459   

133   

8   

(5)  

499    1,799 

150   

28   

(5)  

581 

48 

(19) 

519   

598   

610   

709    2,436   

549   

593   

595   

672    2,409 

Full-time equivalent employees at end of year        

Swisscom Switzerland  

15,662    15,761    16,375    16,445    16,445    16,964    17,062    17,176    17,199    17,199 

Fastweb  

2,362    2,373    2,378    2,391    2,391    2,373    2,377    2,381    2,401    2,401 

Other Operating Segments  

1,731    1,768    1,994    1,962    1,962    1,940    1,722    1,725    1,723    1,723 

Group Headquarters  

Total headcount  

326   

326   

328   

327   

327   

322   

325   

321   

314   

314 

20,081    20,228    21,075    21,125    21,125    21,599    21,486    21,603    21,637    21,637 

Operating free cash flow  

334   

496   

640   

390    1,860   

344   

401   

684   

415    1,844 

Net debt  

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

7,895    8,760    8,320    8,042    8,042 

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In CHF million, except where indicated  

Swisscom Switzerland  
Net revenue and results  

Residential Customers  

Small and Medium-Sized Enterprises  

Enterprise Customers  

Revenue mobile single subscriptions  

Residential Customers  

Small and Medium-Sized Enterprises  

Enterprise Customers  

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.   
2014    quarter    quarter    quarter    quarter   

1.   

2.   

3.   

2015 

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   

438   

101   

132   

671   

207   

106   

139   

452   

461   

69   

530   

449   

102   

140   

691   

191   

103   

141   

435   

476   

71   

547   

460   

102   

140   

702   

185   

103   

140   

428   

496   

73   

569   

433    1,780 

98   

134   

403 

546 

665    2,729 

178   

101   

137   

761 

413 

557 

416    1,731 

513    1,946 

75   

288 

588    2,234 

1,627    1,663    1,688    1,686    6,664    1,653    1,673    1,699    1,669    6,694 

249   

138   

145   

87   

261   

121   

139   

93   

245   

132   

144   

105   

263    1,018   

198   

142   

127   

589   

570   

412   

261   

148   

148   

126   

260   

128   

140   

124   

253   

124   

145   

137   

294    1,068 

202   

146   

145   

602 

579 

532 

Total revenue from external customers   2,246    2,277    2,314    2,416    9,253    2,336    2,325    2,358    2,456    9,475 

Residential Customers  

1,202    1,225    1,256    1,323    5,006    1,252    1,247    1,267    1,309    5,075 

Small and Medium-Sized Enterprises  

Enterprise Customers  

Wholesale  

IT, Network & Innovation  

314   

578   

145   

7   

319   

586   

139   

8   

327   

580   

144   

7   

341    1,301   

600    2,344   

142   

10   

570   

32   

320   

607   

148   

9   

332   

598   

140   

8   

344   

594   

145   

8   

343    1,339 

650    2,449 

146   

8   

579 

33 

Revenue from external customers  

2,246    2,277    2,314    2,416    9,253    2,336    2,325    2,358    2,456    9,475 

Segment result before depreciation and amortisation (EBITDA)  

Residential Customers  

Small and Medium-Sized Enterprises  

Enterprise Customers  

Wholesale  

IT, Network & Innovation  

Intersegment elimination  

Segment result (EBITDA)  

Margin as % of net revenue  

Fastweb, in EUR million  

Residential Customers  

Corporate Business  

Wholesale hubbing  

Wholesale other  

Revenue from external customers  

Segment result (EBITDA)  

Margin as % of net revenue  

710   

226   

223   

95   

716   

233   

233   

92   

731   

233   

243   

98   

688    2,845   

223   

243   

96   

915   

942   

381   

730   

217   

219   

101   

742   

232   

226   

92   

756   

239   

237   

(86)  

705   

2,933 

219   

228   

91   

907 

910 

198 

(314)  

(306)  

(270)  

(357)  

(1,247)  

(312)  

(323)  

(312)  

(400)  

(1,347) 

–   

940   

41.5   

188   

177   

7   

23   

395   

108   

27.3   

–   

1   

(2)  

(1)  

968    1,036   

891    3,835   

42.1   

44.4   

36.6   

41.1   

–   

955   

40.6   

–   

969   

41.4   

(1)  

833   

35.1   

1   

– 

844    3,601 

34.1   

37.7 

188   

188   

7   

26   

409   

128   

31.3   

187   

202   

7   

28   

424   

134   

31.6   

190   

222   

7   

38   

753   

789   

28   

115   

457    1,685   

145   

31.7   

515   

30.5   

193   

191   

7   

37   

428   

120   

196   

200   

7   

29   

432   

140   

196   

193   

6   

28   

423   

145   

28.0   

32.4   

34.2   

204   

216   

6   

23   

789 

800 

26 

117 

449    1,732 

171   

38.0   

576 

33.2 

Capital expenditure  

142   

142   

122   

156   

562   

147   

132   

124   

138   

541 

Broadband access lines in thousand  

1,984    1,994    2,016    2,072    2,072    2,124    2,157    2,172    2,201    2,201 

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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.   
2014    quarter    quarter    quarter    quarter   

1.   

2.   

3.   

2015 

2,007    1,948    1,902    1,840    1,840   

1,763    1,695    1,632    1,573    1,573 

849   

882   

909   

938   

938   

972    1,002    1,027    1,056    1,056 

2,856    2,830    2,811    2,778    2,778    2,735    2,697    2,659    2,629    2,629 

773   

745   

718   

681   

681   

650   

615   

581   

542   

542 

1,060    1,110    1,154    1,209    1,209    1,258    1,307    1,356    1,416    1,416 

Broadband access lines retail  

1,833    1,855    1,872    1,890    1,890    1,908    1,922    1,937    1,958    1,958 

Single subscriptions  

Bundles  

271   

781   

259   

832   

246   

879   

218   

947   

218   

200   

182   

165   

148   

148 

947    1,001    1,056    1,110    1,183    1,183 

Swisscom TV access lines  

1,052    1,091    1,125    1,165    1,165    1,201    1,238    1,275    1,331    1,331 

Prepaid single subscriptions  

2,173    2,165    2,165    2,163    2,163    2,149    2,131    2,125    2,124    2,124 

Postpaid single subscriptions  

3,812    3,828    3,850    3,872    3,872    3,888    3,910    3,920    3,905    3,905 

Mobile access lines single subscriptions   5,985    5,993    6,015    6,035    6,035    6,037    6,041    6,045    6,029    6,029 

Bundles  

Mobile access lines  

444   

467   

484   

505   

505   

531   

551   

573   

596   

596 

6,429    6,460    6,499    6,540    6,540    6,568    6,592    6,618    6,625    6,625 

Revenue generating units (RGU)  

12,170    12,236    12,307    12,373    12,373    12,412    12,449    12,489    12,543    12,543 

Broadband access lines wholesale  

Unbundled fixed access lines  

221   

241   

224   

228   

241   

204   

262   

180   

262   

180   

278   

162   

291   

150   

301   

139   

315   

128   

315 

128 

Bundles  

2play bundles  

3play bundles  

4play bundles  

nplay bundles  

Total bundles  

Swisscom Group  
Information by geographical regions  

287   

555   

218   

–   

294   

584   

231   

1   

302   

609   

242   

1   

304   

646   

255   

4   

304   

646   

255   

4   

302   

680   

266   

10   

301   

712   

278   

16   

301   

741   

291   

23   

287   

790   

304   

35   

287 

790 

304 

35 

1,060    1,110    1,154    1,209    1,209    1,258    1,307    1,356    1,416    1,416 

Net revenue in Switzerland  

2,323    2,361    2,401    2,501    9,586    2,407    2,395    2,431   

2,531    9,764 

Net revenue in other countries  

498   

518   

528   

573    2,117   

486   

470   

462   

496    1,914 

Total net revenue  

2,821    2,879    2,929    3,074    11,703    2,893    2,865    2,893    3,027    11,678 

EBITDA Switzerland  

EBITDA in other countries  

Total EBITDA  

924   

137   

966    1,028   

870    3,788   

155   

162   

171   

625   

914   

137   

932   

150   

1,061    1,121    1,190    1,041    4,413    1,051    1,082   

Capital expenditure in Switzerland  

Capital expenditure in other countries  

Total capital expenditure  

345   

174   

519   

424   

174   

598   

463   

147   

610   

519    1,751   

190   

685   

709    2,436   

388   

161   

549   

454   

139   

593   

804   

162   

966   

460   

135   

595   

811    3,461 

188   

637 

999    4,098 

520    1,822 

152   

587 

672    2,409 

Full-time equivalent employees  
in Switzerland  

Full-time equivalent employees  
in other countries  

17,395    17,545    18,220    18,272    18,272    18,776    18,828    18,936    18,965    18,965 

2,686    2,683    2,855    2,853    2,853    2,823    2,658    2,667    2,672    2,672 

Total headcount  

20,081    20,228    21,075    21,125    21,125    21,599    21,486    21,603    21,637    21,637 

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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 flow from acquisition of PubliGroupe 1 

Net expenditures for others companies purchase and sales  

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 increase (Net decrease) in cash and cash equivalents  

2015   

4,098   

(2,409)  

155   

1,844   

(188)  

(350)  

1,306   

101   

(66)  

(36)  

(132)  

(1,140)  

(5)  

28   

2014   

4,413   

(2,436)  

(117)  

1,860   

(235)  

(386)  

1,239   

(385)  

(20)  

167   

(265)  

(1,140)  

(19)  

(423)  

Change 

(315) 

27 

272 

(16) 

47 

36 

67 

486 

(46) 

(203) 

133 

– 

14 

451 

1  2015: Proceeds from sale of real estate and participations of CHF 109 million less remaining non-controlling interests of CHF 8 million.
  2014: Acquisition cost of CHF 474 million less remaining non-controlling 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                 

4,098 

–2,409 

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56 

45 

–7 

1,844 

–188 

–350 

1,306 

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 increased by CHF 67 million or 5.4% compared with the previous year to CHF 1,306 mil-
lion. The lower net interest paid as well as lower income taxes paid more than offset the decline in 
operating free cash flow. The decrease in operating free cash flow by CHF 16 million or 0.9% to 
CHF 1,844 million stems primarily from lower gains on the sale of real estate. Operating income 
before depreciation and amortisation (EBITDA) and the change in net working capital include the 
recognition  of  a  provision  of  CHF  186  million  for  the  Competition  Commission  proceedings  on 
broadband services and the recognition of provisions of CHF 70 million for headcount reduction. At 
CHF 2,409 million, capital expenditure was down slightly on the 2014 level. Capital expenditure at 
Fastweb fell, driven by the lower EUR exchange rate, while capital expenditure in Switzerland was 
higher, due to the expansion and upgrading of the broadband network.
In September 2014,  Swisscom acquired PubliGroupe Ltd for CHF 474 million. The price paid was 
CHF 458 million less the acquired cash and cash equivalents. By the end of 2015, sales of Publi-
Groupe real estate and investments in the amount of CHF 174 million had been realised. In 2015, 
 Swisscom issued two debenture bonds with a total nominal amount of CHF 400 million: CHF 250 mil-
lion with a coupon of 0.25% and maturity date in 2023, and CHF 150 million with a coupon of 1.00%, 
maturing in 2035. In addition, in 2015  Swisscom took out a fixed-rate bank loan for EUR 200 million 
with a term of five years and issued a debenture bond on the Eurobond market for EUR 500 million 
with a coupon of 1.75% and maturity date in 2025. Swisscom paid an ordinary dividend of CHF 22 per 
share in 2015, which corresponds to an overall payout of CHF 1,140 million. 

 
 
  
   
          
          
          
          
          
 
 
 
  
  
 
 
 
  
  
  
  
  
 
 
Capital expenditure 

See report
pages 49-51

Swisscom  remains  committed  to  maintaining  the  high  quality  and  availability  of  its  network 
 infrastructures. In Switzerland this involves making targeted investments in ultra-fast broadband 
network  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 copper- 
based  broadband  access  infrastructure.  Fastweb  is  also  systematically  expanding  this  network 
infrastructure. 

In CHF million, except where indicated  

Fixed access & Infrastructure  

Expansion of the fibre-optic network  

Mobile access  

Customer driven  

Projects and others 1 

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  

2015   

509   

435   

210   

251   

394   

2014   

464   

440   

235   

218   

387   

1,799   

1,744   

581   

48   

(19)  

2,409   2 

1,822   

587   

20.6   

682   

38   

(28)  

2,436   2 

1,751   

685   

20.8   

Change 

9.7% 

–1.1% 

–10.6% 

15.1% 

1.8% 

3.2% 

–14.8% 

26.3% 

–32.1% 

–1.1% 

4.1% 

–14.3% 

1  Including All IP migration.
2  Excluding capital expenditure of CHF 18 million (2014: CHF 24 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  decreased  year-on-year  by  CHF  27  million  or  1.1%  to 
CHF 2,409 million, corresponding to 20.6% of net revenue (prior year: 20.8%).  Swisscom Switzerland 
accounted for 75% of 2015 capital expenditure, while Fastweb accounted for 24% and Other Oper-
ating  Segments 1%.
Capital expenditure incurred by  Swisscom Switzerland rose year-on-year by CHF 55 million or 3.2% 
to CHF 1,799 million, corresponding to 18.8% of net revenue (prior year: 18.7%). The increase was 
due to the expansion and upgrading of the broadband network with the latest technologies. At the 
end of 2015,  Swisscom had connected around 2.9 million households and businesses to ultra-fast 
broadband (speeds in excess of 50 Mbps). Of these, some 2.0 million were equipped with state-of-
the-art technologies – from fibre-to-the-home (FTTH) to the latest fibre-optic technologies such as 
fibre-to-the-street (FTTS), fibre-to-the-building (FTTB) and vectoring technology.  Swisscom is lead-
ing the way internationally. By the end of 2015,  Swisscom had extended 4G/LTE coverage to 98% of 
the Swiss population.
By contrast, Fastweb reduced its capital expenditure by CHF 101 million or 14.8% to CHF 581 million 
in  2015,  largely  as  a  result  of  the  lower  EUR  exchange  rate.  This  corresponds  to  a  reduction  of 
EUR  21  million  or  3.7%  to  EUR  541  million  in  local  currency  terms,  and  was  mainly  due  to  lower 
investment in network infrastructure resulting in a ratio of capital expenditure to revenue of 31.2% 
(prior year: 33.3%). Around 34% of total capital expenditure was directly related to customer growth.

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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  

31.12.2015   

31.12.2014   

Change 

409   

2,535   

9,855   

5,161   

1,861   

461   

375   

492   

342   

2,586   

9,720   

4,983   

1,921   

408   

434   

567   

21,149   

20,961   

8,593   

1,768   

2,919   

1,139   

436   

1,052   

15,907   

5,237   

5   

5,242   

21,149   

24.8%   

8,604   

1,876   

2,432   

927   

543   

1,093   

15,475   

5,483   

3   

5,486   

20,961   

26.2%   

19.6% 

–2.0% 

1.4% 

3.6% 

–3.1% 

13.0% 

–13.6% 

–13.2% 

0.9% 

–0.1% 

–5.8% 

20.0% 

22.9% 

–19.7% 

–3.8% 

2.8% 

–4.5% 

66.7% 

–4.4% 

0.9% 

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Total assets rose by CHF 0.2 billion or 0.9% to CHF 21.1 billion in 2015, primarily due to higher invest-
ment activity and company acquisitions. 

In CHF million  

Property, plant and equipment  

Goodwill  

Other intangible assets  

Other operating assets  

Provisions  

Other operating liabilities  

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  

31.12.2015   

31.12.2014   

Change 

9,855   

5,161   

1,861   

3,027   

(1,139)  

(2,820)  

15,945   

409   

(8,593)  

(2,919)  

(61)  

223   

238   

5,242   

9,720   

4,983   

1,921   

3,153   

(927)  

(2,969)  

15,881   

342   

(8,604)  

(2,432)  

(109)  

182   

226   

5,486   

135 

178 

(60) 

(126) 

(212) 

149 

64 

67 

11 

(487) 

48 

41 

12 

(244) 

 
 
  
 
 
 
 
 
   
   
 
  
 
 
  
 
 
 
 
 
   
   
 
 
Fastweb

As  at  31  December  2015,  the  carrying  amount  of  Fastweb  in   Swisscom’s  consolidated  financial 
statements amounted to EUR 2.8 billion (CHF 3.0 billion; CHF/EUR year-end exchange rate of 1.084). 
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  designated  as  an  instrument  for  hedging 
 Fastweb’s net assets. Fastweb’s cumulative currency translation losses of CHF 1.7 billion (after tax) 
at the end of 2015 are recognised in equity in  Swisscom’s consolidated financial statements.

Goodwill

The  net  carrying  value  of  goodwill  is  CHF  5,161  million,  the  bulk  of  which  relates  to   Swisscom 
 Switzerland (CHF 4,582 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 533 million). 
Goodwill in respect of Other Operating Segments amounts to CHF 46 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 amount to CHF 2,919 million, corresponding to an increase of CHF 487 million 
versus the previous year. This is largely due to a lower discount rate. In accordance with the Swiss 
accounting standards applicable to the pension fund (Swiss GAAP ARR), the surplus amounts to 
CHF  0.7  billion,  corresponding  to  a  coverage  ratio  of  108%.  The  main  reasons  for  the  difference 
compared with IFRS of CHF 3.6 billion are the application of differing actuarial assumptions with 
regard to the discount rate (CHF 2.9 billion) and life expectancy (CHF 0.3 billion), as well as a differ-
ent actuarial measurement method (CHF 0.4 billion). Unlike Swiss GAAP, IFRS measurement takes 
into account future salary, contribution and pension increases and early retirements. By contrast, 
the equal distribution of risk prescribed by Swiss law (BVG) and the fund regulations in the event of 
a funding deficit is not taken into account.

Equity 

Equity declined by CHF 244 million or 4.4% to CHF 5,242 million, bringing the ratio of equity to total 
assets down from 26.2% to 24.8%. The dividend payments of CHF 1,140 million to the shareholders 
of  Swisscom Ltd and net losses of CHF 457 million recognised directly in equity were not offset by 
the CHF 1,362 million in net income. Net losses recognised directly in equity include non-cash actu-
arial losses from pension plans totalling CHF 393 million as well as unrealised losses of CHF 194 mil-
lion resulting from currency translation of foreign Group companies. The CHF/EUR exchange rate 
fell from 1.202 at the end of 2014 to 1.084 at the end of 2015. On 31 December 2015, cumulative 
currency translation losses recognised in equity amounted to CHF 1,733 million (after tax). 
Distributable reserves are calculated on the basis of equity reported in the separate financial state-
ments of  Swisscom Ltd in accordance with Swiss company-law financial-reporting standards, rather 
than on the basis of equity as disclosed in the consolidated balance sheet prepared in accordance with 
International Financial Reporting Standards (IFRS). On 31 December 2015, the equity of  Swisscom Ltd 
amounted to CHF 4,714 million. The difference between this amount and equity disclosed in the con-
solidated  balance  sheet  is  essentially  due  to  earnings  retained  by  subsidiaries  as  well  as  different 
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. On 31 December 2015, 
 Swisscom Ltd had distributable reserves of CHF 4,652 million.

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Net debt

Net debt comprises financial liabilities less cash and cash equivalents, current financial assets and 
non-current, fixed-interest-bearing financial assets.  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 ratio 
is below this level.

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           

31.12.2013   

31.12.2014   

31.12.2015 

7,812   

70.7%   

1.3   

1.8   

8,120   

73.8%   

1.5   

1.8   

8,042 

75.2% 

1.5 

2.0 

8,120 

–1,844 

1,140 

189 

350 

87 

8,042 

Net debt 
31.12.2014 

Operating 
free cash flow 

Dividends  

Net interest  
expense  

Taxes paid  

Other  
effects  

Net debt 
31.12.2015 

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Other effects amounted to CHF 87 million and included purchases and sales of investments (nota-
bly the put option from the acquisition of search.ch) as well as positive currency effects on financial 
liabilities in EUR. The ratio of net debt to EBITDA was 2.0 at the end of 2015 (prior year: 1.8).  In recent 
years,  Swisscom has taken advantage of favourable capital market conditions with a view to opti-
mising the interest and maturity structure of the Group’s financial obligations. The share of the 
Group’s variable interest-bearing financial liabilities amounts to 24%.

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 table below 
shows the maturity profile of interest-bearing financial liabilities at nominal value as at 31 Decem-
ber 2015:

In CHF million  

Bank loans  

Debenture bonds  

Private placements  

Finance lease liabilities  

Other financial liabilities  

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   

737   

–   

350   

16   

2   

65   

600   

250   

11   

7   

412   

–   

1,967   

2,334   

350   

23   

–   

–   

36   

6   

98   

510   

–   

440   

–   

Total 

1,312 

5,411 

950 

526 

15 

Total interest-bearing financial liabilities  

1,105   

933   

2,752   

2,376   

1,048   

8,214 

 
 
  
 
       
       
       
       
       
  
  
 
Statement of added value

Operating added value is equivalent to net revenue less goods and services purchased, other oper-
ating 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 Swit-
zerland, with activities abroad accounting for 6% of the Group’s added value from operations in the 
year under review (prior year: 4%).

In CHF million  

Added value  

Net revenue  

Capitalised self-constructed assets and other income  

Goods and services purchased  

Other operating expenses 1 

Depreciation and amortisation 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 capital providers (net interest expense)  

Company (retained earnings) 6 

Total added value  

Switzerland   

Abroad   

Total    Switzerland   

Abroad   

2015   

2014 

Total 

9,764   

1,914   

11,678   

9,586   

2,117   

11,703 

339   

(1,829)  

(1,800)  

(1,404)  

139   

(513)  

(697)  

(540)  

478   

(2,342)  

(2,497)  

(1,944)  

290   

(1,789)  

(1,783)  

(1,322)  

80   

(580)  

(738)  

(646)  

370 

(2,369) 

(2,521) 

(1,968) 

(4,694)  

(1,611)  

(6,305)  

(4,604)  

(1,884)  

(6,488) 

5,070   

303   

5,373   

4,982   

233   

5,215 

(388)  

4,985   

2,748   

513   

253   

8   

216   

2,964   

2,520   

390   

5   

518   

1,147   

189   

167   

4,985   

(139) 

5,076 

2,773 

398 

1,156 

218 

531 

5,076 

1  Other operating expense: excluding taxes on capital and other taxes not based on income.
2  Depreciation and amortisation: excluding amortisation of acquisition-related intangible 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, as well as ComCo sanctions.
6  Company: including changes in deferred income taxes and defined benefit obligations.

Operating added value amounted to CHF 5,373 million in 2015, corresponding to an increase of 
3.0%  compared  to  the  prior  year.  As  in  the  prior  year,  some  95%  of  operating  added  value  was 
 generated in Switzerland. Added value from international operations increased by CHF 70 million 
to CHF 303 million. 
Although  operating  added  value  in  Switzerland  was  virtually  unchanged  year-on-year  at 
CHF 5,070 million, added value from operations per FTE was 3.9% lower at CHF 272,000 (prior year: 
CHF 283,000). 

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

Allocation of added value  in %  

400  

300  

200  

100  

0  

287 

283 

272 

2013 

2014 

2015 

4%   
External investors 

23%   
Shareholders   

3% 
Company 

10%   
Public sector   

60%   
Employees   

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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  

2015   

521   

29.6   

20,115   

23.5   

2014   

497   

26.4   

21,380   

17.0   

Change 

4.8% 

–5.9% 

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 targeted a 
25% rise in its energy efficiency as compared to 1 January 2010 by the end of 2015, and then a fur-
ther increase of 35% between 1 January 2016 and 2020. The increase will be achieved primarily by 
measures in the network infrastructure area.  Swisscom also targeted 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 2015, total energy consumption in Switzerland rose by 22 GWh or 4.8% to 521 GWh. The rise in 
energy consumption due to the greater number of data centres was not fully offset by energy savings 
in  other  areas.  However,  energy  efficiency  increased  versus  1  January  2010  to  29.6%  (prior  year: 
26.4%). This improvement was largely achieved by efficiency enhancements in data centres and the 
Mistral energy saving project (the use of fresh air to cool telephone exchanges). In 2015, direct CO2 
emissions in Switzerland fell by 1,265 tonnes or 5.9% to 20,115, chiefly due to reduced consumption 
of heating oil. This resulted in a reduction of 23.5% in direct CO2 emissions versus 1 January 2010. 

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Outlook for net revenue 
Expectation for 2016 of more than  

Outlook for EBITDA 
Expectation for 2016 of around  

11.6 billion Swiss francs

4.2 billion Swiss francs

 
 
 
 
 
 
 
 
Financial outlook 

2015   
reported   
CHF/EUR 1.075   
in CHF mio.   

Adjustment   1 

2015   
pro-forma   

2016   
Change   
Swisscom   
CHF/EUR 1.075    without Fastweb   
in CHF bn.   

in CHF mio.   

Net revenue  

11,678   

–   

11,678   

Operating income before depreciation  
and amortisation (EBITDA)  

4,098   

Capital expenditure  

2,409   

256   

–   

4,354   

2,409   

< 0   

(0.2)  

< 0   

2016   
Change   
Fastweb   
in CHF bn.   

> 0   

> 0   

0   

2016 
outlook 
(CHF/EUR 1.10) 
in CHF bn. 

> 11,6 

~ 4.2 

> 2.3 

1  Provisions for the ComCo process regarding the broadband services (CHF 186 million) and headcount reduction (CHF 70 million). 

The  following  financial  outlook  for  2016  is  predicated  on  a  CHF/EUR  exchange  rate  of  1.10.  For 
2016,  Swisscom expects revenue in excess of CHF 11.6 billion, EBITDA of around CHF 4.2 billion and 
capital expenditure of more than CHF 2.3 billion. 
Excluding  Fastweb,  a  slight  decline  in   Swisscom  revenue  is  expected.  Growing  competition  and 
price pressure in both the residential and corporate customer segments for conventional commu-
nication services will provoke the expected decline in revenue. Growth in the number of subscrib-
ers to broadband connections, TV and mobile services will not be able to offset this decline due to 
growing market saturation. A slight increase in revenue is expected for Fastweb, based on growth 
in the customer base. 
EBITDA in 2015 was around CHF 4.1 billion and was negatively affected by a number of non-recur-
ring items, in particular provisions of CHF 186 million for legal proceedings on broadband services 
and  CHF  70  million  for  headcount  reduction.  EBITDA  in  2016  for   Swisscom  without  Fastweb  is 
expected to be CHF 200 million lower than EBITDA in 2015 adjusted for these two non-recurring 
items. In addition to the price-based decline in revenue, the costs for roaming are also expected to 
increase. Organisational changes, efficiency gains and lower headcount will result in cost savings of 
around CHF 50 million in 2016. Fastweb’s EBITDA, on the other hand, is expected to be higher. 
Swisscom expects capital expenditure for 2016 to exceed CHF 2.3 billion. In Switzerland capital 
expenditure  will  be  slightly  reduced  at  over  CHF  1.7  billion.  Capital  expenditure  at  Fastweb  will 
remain stable. 
If the 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 2016 financial year.

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Outlook for capital expenditure
Expectation for 2016 of more than  

Dividend per share
If targets are met  

2,3 billion Swiss francs

22 Swiss francs

 
 
  
   
   
   
   
 
  
   
  
   
  
   
  
   
   
   
   
   
 
 
   
 
 
 
 
 
 
 
 
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 2015 amounted to CHF 26.1 billion (previous 
year: CHF 27.1 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   

69,929   

4,929,030   

3,094   

20,478,913   

31.12.2015   

Share   
in %   

51.0%   

9.5%   

39.5%   

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% 

73,024   

51,801,943   

100.0%   

65,059   

51,801,943   

100.0% 

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The majority shareholder as at 31 December 2015 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 2015, 21% of the shares were held in unregistered 
shareholdings.

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). 

 
 
  
  
  
Share performance 

Share performance 2015  in CHF 

750 

600 

450 

300 

150 

.

4
1
2
1
1
3

.

.

5
1
1
0
1
3

.

.

5
1
2
0
8
2

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5
1
3
0
1
3

.

.

5
1
4
0
0
3

.

.

5
1
5
0
1
3

.

.

5
1
6
0
0
3

.

.

5
1
7
0
1
3

.

.

5
1
8
0
1
3

.

.

5
1
9
0
0
3

.

.

5
1
0
1
1
3

.

.

5
1
1
1
0
3

.

.

5
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) declined by 1.8% compared with the previous year. The  Swisscom 
share price fell by 3.7% to CHF 503, underperforming the Stoxx Europe 600 Telecommunications 
Index (–2.2% in CHF; 9.0% in EUR). Average daily trading volume increased by 40% to 137,589 shares. 
Total trading volume of  Swisscom shares in 2015 amounted to CHF 18.2 billion. 

Shareholder return

On 15 April 2015  Swisscom paid out an ordinary dividend of CHF 22 per share. Based on the closing 
price at the end of 2014, this equates to a return of 4.2%. Taking into account the fall in share price, 
the total shareholder return (TSR) of the  Swisscom share was 0.12% in 2015. The TSR for the SMI 
was 1.1% and for the Stoxx Europe 600 Telecommunications Index 2.1% in CHF and 13.6% in EUR. 

Swisscom share performance indicators

Par value per share at end of year  

2011   

1.00   

2012   

1.00   

2013   

1.00   

2014   

1.00   

2015 

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   

18,436   

20,400   

24,394   

27,067   

26,056 

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   

355.90   

393.80   

470.90   

522.50   

503.00 

433.50   

400.00   

474.00   

587.50   

580.50 

323.10   

334.40   

390.20   

467.50   

471.10 

13.19   

22.00   

%   

166.79   

34.90   

22.00   

63.04   

32.53   

22.00   

67.63   

32.70   

22.00   

67.27   

26.27 

22.00   1

83.75 

CHF   

82.47   

79.77   

115.30   

105.29   

101.10 

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

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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. 
25 analysts regularly publish studies on  Swisscom. At the end of 2015, 20% of the analysts recom-
mended a buy rating for the  Swisscom share, 56% a hold rating and 24% a sell rating. The average 
price target at 31 December 2015, according to the analysts’ estimates, was CHF 537 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 6 April 2016, 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 28.4 billion to its shareholders: 
CHF 16.4 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 323 per share since the initial public offering. 
Together with the overall increase in share price of CHF 163 per share, this amounts to an average 
annual total return of 5.3%.

Indebtedness

Level of indebtedness

Swisscom pursues a finance policy which limits the net debt/EBITDA ratio to a maximum of 2.1. Net 
debt  comprises  financial  liabilities  less  cash  and  cash  equivalents,  current  financial  assets  and 
non-current, fixed-interest-bearing financial assets. 
As  at  31  December  2015,  net  debt  amounted  to  CHF  8.0  billion  (prior  year:  CHF  8.1  billion), 
 corresponding to a net debt/EBITDA ratio of 2.0 (prior year: 1.8).

Dividend per share
in the 2015 reporting year 

Dividend yield  Swisscom share
based on share price at end of 2014 

22 CHF

4.2 %

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Credit ratings and financing

With  a  rating  of  A  (stable)  and  A2  (stable)  respectively,   Swisscom  enjoys  good  ratings  from  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 portfolio. This involves paying particular attention to balancing maturities and a 
diversification of financing instruments, markets and currencies.  Swisscom’s solid financial standing 
enabled unrestricted access to money and capital markets again in 2015. 
As at 31 December 2015,  Swisscom’s financial liabilities amounted to CHF 8.6 billion. Around 86% 
of the financial liabilities have a term to maturity of more than one year. Financial liabilities with a 
term of one year or less amounted to CHF 1.2 billion at 31 December 2015. In 2015 the average 
interest  expense  on  all  financial  liabilities  was  2.3%  (prior  year:  2.6%),  and  the  average  term  to 
 maturity was four years. A large proportion of the financial liabilities will fall due for repayment if a 
shareholder other than the Swiss Confederation gains majority 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  

1,425  

500  

250  

500  

200  

160  

150  

In EUR million  

Par value  

500  

500  

500  

Coupon   

Payment   

Expiring   

Security number 

3.75%   

3.25%   

2.63%   

0.25%   

1.75%   

1.50%   

1.50%   

1.00%   

19.07.2007   
22.10.2007   1 

19.07.2017   

3,225,473 

14.09.2009   

14.09.2018   

10,469,162 

31.08.2010   

31.08.2022   

11,469,537 

17.04.2015   

17.04.2023   

26,898,817 

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 

17.04.2015   

17.04.2035   

26,898,818 

Coupon   

Payment   

Expiring   

ISIN–no. 

2.00%   

1.88%   

1.75%   

30.09.2013   1 

30.09.2020    XS0972165848 

08.04.2014   1 

08.09.2021    XS1051076922 

15.09.2015   1 

15.09.2025    XS1288894691 

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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, fit-for-purpose reporting at each level of management, suitable documen-
tation and a risk-aware corporate culture. Risks are defined as events or situations which, should 
they occur, could potentially 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. It coordi-
nates all organisational units charged with risk management tasks and oversees these insofar as 
this is required for reporting purposes. This ensures comprehensive, Group-wide coordinated risk 
management 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 
documents 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 
 covers risks  in the areas of strategy  (including market risks),  operations  (including  finance  risks), 
compliance and financial reporting. The risks are assessed according to their probability of occur-
rence 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 
indicators 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 
significant risks, their potential effects and the status of measures on a quarterly basis, and the 
Board of Directors on a semi-annual basis. The effectiveness of the risk strategies and measures 
taken is assessed quarterly. Information on the internal control system, compliance management 
and  internal  auditing  is  provided  in  the  Corporate  Governance  Report,  Section  4.8,  Controlling 
instruments of the Board of Directors vis-à-vis the Group Executive Board.

See report
page 111

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General statement on the risk situation

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

Risk factors

Telecommunications market

Increasing competition driven by national infrastructure providers and service providers who do 
not have their own telecoms infrastructure (e.g. OTTs) is exerting transformation pressure on the 
business. During this transformation, the complexity resulting from the parallel operation of old 
and new technologies has to be reduced so as to enable new, attractive services. Here there is a risk 
that  the  revenue  from  the  classic  telecoms  business  will  not  be  secured  sustainably  during  the 
transformation  process,  while  at  the  same  time  technical  complexity  remains  undiminished.   
Moreover,  a  trend  can  currently  be  observed  towards  national  and  international  cooperation 
among telecommunications providers, the purpose of which is to provide low-cost services inter-
nationally and exploit major synergies. There is thus a risk that  Swisscom will not be able to align its 
cost structures with its current and future competitors, which would narrow the scope for invest-
ment, innovation and price reductions. 
If such risks materialise, this 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

The manner in which regulations are implemented (e.g. telecommunications and antitrust legis-
lation) entails risks for  Swisscom which could have an adverse impact on the company’s financial 
position and results of operations. The main risks concern the possibility of price regulation being 
extended  to  mobile  communications  (mobile  termination)  and  broadband  (optical  fibre)  which 
would further reduce  Swisscom’s income and restrict the company’s room for manoeuvre, as well 
as sanctions by the Competition Commission which could reduce  Swisscom’s operating results and 
cause reputational damage to the ‘company. 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 undermine the current competitive system.

See report
page 36

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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 companies and other network operators as it strives to meet current and future customer 
needs  and  defend  its  own  market  share.  The  network  expansion  that  this  necessitates  calls  for 
major investments. To mitigate financial risks and ensure optimum network coverage, expansion is 
determined by population density and customer demand. Substantial risks would arise if  Swisscom 
were forced to spend more on network expansion than planned, or if projected long-term earnings 
were to fall.  Swisscom minimises the risks by adapting the broadband expansion of the access net-
work to changing conditions on an ongoing basis.

 
Human capital 

Constant changes in background conditions and markets mean that corporate culture needs to 
adapt. The key challenges in this context lie in maintaining employee motivation and high staff 
loyalty despite cost pressure, while managing growth and efficiency, increasing employees’ ability 
to adapt and renew their skills and ensuring that  Swisscom remains an attractive employer. 

Market consolidation in Italy, economic situation, regulation and the recoverability of Fastweb’s assets

In the Italian market, the merger of H3G and Wind could have significant ramifications for  Swisscom’s 
subsidiary Fastweb. In addition, Italy’s economic performance and competitive dynamics carry risks 
which  could  have  a  detrimental  impact  on  Fastweb’s  strategy  and  jeopardise  projected  revenue 
growth.  The  impairment  test  performed  in  2015  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 (revenue 
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 uncer-
tainty 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 legislation. Regula-
tory 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 reputational risk. Force majeure, human error, hardware or software 
failure, criminal acts by third parties (e.g. computer viruses or hacking) and the ever-growing com-
plexity and interdependence of modern technologies can cause damage or interruption to opera-
tions. Built-in redundancy, contingency plans, deputising arrangements, alternative locations, care-
ful 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 and security 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.
The  area  of  Internet  security  has  developed  and  changed  with  immense  speed  with  respect  to 
technology, economics and society and their interdependencies. These new innovations and capa-
bilities go hand in hand with new opportunities as well as new risks. 
The  wider  the  variety  of  opportunities  for  attack,  the  more  difficult  prevention  becomes.  This 
means it is even more important for potential threats to be recognised at an early stage, systemat-
ically understood and quickly averted. 

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Environment and health

Electromagnetic  radiation  (e.g.  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 Ordi-
nance on Non-Ionising Radiation (ONIR) Switzerland has adopted the precautionary principle and 
introduced limits for base stations which are ten times stricter than the EU’s limits. The public’s 
wary  attitude  to  mobile  antenna  sites  in  particular  is  impeding   Swisscom’s  network  expansion. 
Even without stricter legislation, 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.

See
www.cdproject.net/en-us

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The data volume 
transmitted on the 
mobile network 

doubles every year, 
placing great demands on network 
 operators.  Swisscom has off ered 
its customers the best mobile network 
in Switzerland for many years.

“Innovation and expertise are prerequisites 
if we are to continually improve our customers› 
 telephony and surfi ng experiences. I react 
 immediately when there are incidents in the 
 network and play my part to ensure the best 
 possible mobile phone network.”

Helene Nünlist
ICT System Manager

Corporate Governance and 
Remuneration Report

Taking advantage 
of new 
opportunities 
to generate 
sustainable growth.

Corporate Governance

Remuneration Report

98  1 Principles 
99  2 Group structure and shareholders
101  3 Capital structure
103  4 Board of Directors
113  5 Group Executive Board
117  6 Remuneration, shareholdings and loans
118  7 Shareholders’ participation rights
120  8 Change of control and defensive measures 
120  9 Auditor
121  10 Information policy

122  1 Principles
123  2 Decision-making powers
125  3 Remuneration paid to the Board of Directors
128  4 Remuneration paid to the Group Executive Board
134  5 Other remuneration
135  Report of the Statutory Auditor

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.

1  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 

>  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 
Incorporation, Organisational Rules and the Rules of Procedure of the Board of Directors’ commit-
tees. Of particular importance is the Code of Conduct approved by the Board of Directors. It con-
tains a declaration 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, 
comply with applicable rules, demonstrate integrity and report any violations of the Code of Con-
duct. The latest version of these documents as well as revised or superseded versions can be viewed 
online on the  Swisscom website under “Basic principles”. 

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See
www.swisscom.ch/ 
basicprinciples

 
 
 
 
 
2  Group structure and shareholders

2.1  Group structure 

2.1.1 Operational Group 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 Human Resources, Group Strategy & 
Board Services, Group Communications & Responsibility and Group Security. It delegates day-to-day 
business management to the CEO of  Swisscom Ltd, who together with the heads of the Group divi-
sions Group Business Steering (CFO) and Group Human Resources (CPO) as well as the heads of the 
business divisions Residential Customers, Small and Medium-Sized Enterprises, Enterprise Custom-
ers and IT, Network & Innovation forms the Group Executive Board. Strategic and financial manage-
ment 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 (Switzerland) Ltd and the Italian subsidiary Fastweb S.p.A. 
are classified as strategic Group companies. The operations of  Swisscom (Switzerland) Ltd are man-
aged  by  the  CEO.  The  Board  of  Directors  of   Swisscom  (Switzerland)  Ltd  comprises  the  CEO  of 
 Swisscom Ltd as Chairman, the CFO of  Swisscom Ltd and the Head of IT, Network & Innovation. 
Seats on the Board of Directors of Fastweb S.p.A. are held by the CEO of  Swisscom Ltd as Chairman 
together with the CFO of  Swisscom Ltd and other representatives of  Swisscom. The Board of Direc-
tors of Fastweb S.p.A. is supplemented by an external member. In the “important” Group compa-
nies,  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 and in some cases exter-
nal parties are also members of the Board of Directors. 
Further information on the Group structure can be found in the Management Commentary in the 
section on Group structure and organisation. A list of Group companies, including company name, 
registered office, percentage of shares held and share capital, is given in Note 40 to the consolidated 
financial statements.
For financial reporting purposes, the business divisions of  Swisscom are allocated to individual seg-
ments based on the management structure. The 2015 financial reporting is broken down into the 
segments  Swisscom Switzerland, Fastweb and Other Operating Segments.  Swisscom Switzerland 
covers  the  segments  Residential  Customers,  Small  and  Medium-Sized  Enterprises,  Enterprise 
 Customers, Wholesale and IT, Network & Innovation. Other Operating Segments mainly comprises 
Participations  and  Health.  Group  Headquarters,  which  primarily  includes  the  Group  divisions  as 
well as the employment company Worklink, continues to be reported separately. Further informa-
tion on segment reporting can be found in the Management Commentary.

Changes as of 2016
As of 1 January 2016,  Swisscom has strengthen its areas with close customer proximity and gear 
itself even more greatly towards digitalisation. Distribution and Service for Residential Customers 
and SME will be combined in the new Sales & Marketing division. The digital business will be bun-
dled  in  the  new  Digital  Business  division.  To  exploit  synergies  and  accommodate  the  increasing 
level of convergence, Product Development and Product Provision for Residential Customers and 
SME will now be combined in the Products & Marketing division. The organisational structure in 
business with corporate customers will continue to be simplified. As of 2016, the CEO, together 
with the heads of the Group divisions Group Business Steering (CFO) and Group Human Resources 
(CPO) as well as the heads of the business divisions Sales & Services, Products & Marketing, Enter-
prise Customers and IT, Network & Infrastructure, form the Group Executive Board. Further infor-
mation on the new Group structure can be found in the Management Commentary. 

See report
Page 24

See report
Pages 210–211

See report
Page 26

See report
Page 27

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2.1.2 Listed company
The  Swisscom Group only comprises one listed company,  Swisscom Ltd. It is a company governed 
by Swiss law and headquartered in Ittigen (canton of Berne, Switzerland) and is listed in the stan-
dard  for  equity  securities,  the  Sub-Standard  International  Reporting  of  the  SIX  Swiss  Exchange 
(Securities No: 874251; ISIN: CH0008742519; Ticker Symbol: SCMN). 
Trading in the United States is conducted over-the-counter (OTC) as a Level 1 programme  (Symbol: 
SCMWY; ISIN: CH008742519; CUSIP for ADR: 871013108). Within the framework of the programme, 
Bank  of  New  York  Mellon  Corporation  issues  the  American  Depository  Shares  (ADS).  ADS  are 
 American securities which represent  Swisscom shares. Ten ADS correspond to one share. The ADS 
are  evidenced by American Depositary Receipts (ADR). 
At 31 December 2015,  Swisscom Ltd had a stock market capitalisation of CHF 26,056 million. 

2.2  Major 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 September 2015, BlackRock, Inc., New York, reported a shareholding of 3% in  Swisscom Ltd. A few 
days  later,  BlackRock,  Inc.  provided  notification  that  its  shareholding  had  fallen  below  3%.  The 
shareholding  disclosures  can  be  viewed  on  the  website  of  the  SIX  Exchange  Regulation  at   
https://www.six-exchange-regulation.com/de/home/publications/significant-shareholders.html. 
On 31 December 2015, the Swiss Confederation (Confederation), as majority shareholder, still held 
compared  to  the  previous  year  50.95%  of  the  issued  share  capital  of   Swisscom  Ltd.  The  Federal 
Telecommunication Enterprises Act (TUG) stipulates that the Confederation must hold the major-
ity of the capital and voting rights of  Swisscom Ltd. 

2.3  Cross-participations

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

100

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3  Capital structure

3.1  Capital

At 31 December 2015, 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. 

3.2  Authorised and conditional capital

There is no authorised or conditional share capital.

3.3  Changes in capital

The share capital was unchanged in the years 2013 to 2015. 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 2013  

Net income  

Dividends paid  

Balance at 31 December 2013  

Net income  

Dividends paid  

Balance at 31 December 2014  

Net income  

Dividends paid  

Balance at 31 December 2015  

Share capital   

Legal   
capital reserves   

Retained   
earnings   

52   

–   

–   

52   

–   

–   

52   

–   

–   

52   

21   

–   

–   

21   

–   

–   

21   

–   

–   

21   

5,071   

239   

(1,140)  

4,170   

2,472   

(1,140)  

5,502   

279   

(1,140)  

4,641   

Total 
equity 

5,144 

239 

(1,140) 

4,243 

2,472 

(1,140) 

5,575 

279 

(1,140) 

4,714 

The Annual General Meetings held on 4 April 2013, 7 April 2014 and 8 April 2015 approved an ordi-
nary dividend of CHF 22 per share respectively.

3.4  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. 
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). 
The holder of an ADR possesses the rights listed in the Deposit Agreement (e.g. the right to issue 
instructions for the execution of voting rights and the right to dividends). Bank of New York Mellon 
Corporation, which acts as the ADR depository, is listed as the shareholder in the share register. ADS 
holders are therefore unable to directly enforce and exercise shareholder rights. Bank of New York 
Mellon Corporation exercises the voting rights in accordance with the instructions it receives from 
the ADR holders.
For  further  details  on  the  shares,  see  section  7  “Shareholders’  participation  rights”  and  the 
 Management Commentary.
Swisscom Ltd has issued no participation certificates. 

See report
Page 118

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See
www.swisscom.ch/ 
basicprinciples

3.5  Profit-sharing certificates

Swisscom Ltd has issued no profit-sharing certificates.

3.6  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. 
In accordance with Article 3.5.1 of the Articles of Incorporation, the Board of Directors 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 registered in its 
name, then exceeds the limit of 5% of all registered shares entered in the commercial register. 
The acquirer is entered in the register as a shareholder or beneficial holder without voting rights for 
the remaining shares. The other statutory provisions on restricted transferability are described in 
section 7.1 “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 subject to 
supervision by a banking or financial market supervisory authority or otherwise provide the neces-
sary 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 abso-
lute majority of the voting shares cast, the Board of Directors has issued regulations governing the 
entry of trustees and nominees in the  Swisscom Ltd share register. The entry of trustees and nom-
inees as shareholders with voting rights is subject to application and the conclusion of an agree-
ment specifying the entry restrictions and disclosure obligations of the trustee or nominee. In par-
ticular, each trustee or nominee undertakes, within the limit of 5%, to request entry as a shareholder 
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.

3.7  Convertible bonds, debenture bonds and options 

See report
Page 187

See report
Page 171

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.

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4  Board of Directors

4.1  Members of the Board of Directors 

The Board of Directors of  Swisscom Ltd 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, holds the 
majority of the capital and voting rights in  Swisscom. Customer and supplier relationships exist 
between the Swiss Confederation and  Swisscom. Details of these are given in Note 37 to the con-
solidated financial statements.

See report
Page 208

Members of the Board of Directors at 31 December 2015 are as follows:

Name  

Nationality  

Year of birth   

Function  

Taking office at the   

Appointed until 
Annual General Meeting    Annual General Meeting 

Hansueli Loosli 1 

Switzerland  

Frank Esser  

Barbara Frei  

Hugo Gerber 2 

Michel Gobet 2 

Germany  

Switzerland  

Switzerland  

Switzerland  

Torsten Kreindl 2 

Austria  

Catherine Mühlemann  

Switzerland  

Theophil Schlatter  

Switzerland  

Hans Werder 3 

Switzerland  

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  

2009   

2014   

2012   

2006   

2003   

2003   

2006   

2011   

Member, representative of the Confederation   2011   

1  Since 21 April 2009 Member of the Board of Directors, since 1 September 2011 Chairman.
2  Resignation from the Board of Directors at the Annual General Meeting 2016.
3  Designated by the Swiss Confederation.

2016 

2016 

2016 

2016 

2016 

2016 

2016 

2016 

2016 

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4.2  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. In total, they may not perform more than ten such additional mandates. These numer-
ical 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 retirement-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 
Education: Commercial apprenticeship; Swiss Certified Expert in Financial Accounting 
and Controlling
Career history: 1982–1985 Mövenpick Produktions AG, Adliswil, Controller and Dep-
uty 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,  Transgourmet 
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 Direc-
tors, 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
Education: PhD in business administration, Dr. rer. pol. 
Career  history:  1988–2000  Mannesmann  Deutschland,  latterly  from  1996  as  a 
member  of  the  Executive  Board,  Mannesmann  Eurokom;  2000–2012  Société 
Française  Radiotéléphonie  (SFR),  2000–2002  Chief  Operating  Officer  (COO),  from 
2002–2012 CEO, in this function from 2005–2012 at the same time Vivendi Group, 
member of the Group Executive Board 
Mandates in listed companies: Member of the Board of Directors, AVG Technologies 
N.V.,  Amsterdam;  member  of  the  Supervisory  Board,  Dalenys  Group  S.A  (formerly 
named  Rentabiliweb  Group  S.A.S.),  Brussels;  member  of  the  Board  of  Directors, 
InterXion Holding N.V., Amsterdam
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: –

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Barbara Frei 
Education: Degree in mechanical engineering, ETH; doctorate (Dr. sc. techn.), ETH; 
Master of Business Administration, IMD Lausanne
Career history: Since 1998 various managerial positions at the ABB Group, in particular 
2008–2010 ABB s.r.o., Prague, Country Manager; 2010–2013 ABB S.p.A., Sesto San 
Giovanni (Italy), Country Manager and Regional Manager Mediterranean; November 
2013–December 2015 Drives and Control Unit, Managing Director; since 2016 Head 
of Strategic Portfolio Reviews for the Power Grids division
Mandates in listed companies: –
Mandates in non-listed companies: Member of the Board of Directors, ABB Beijing 
Drive Systems Co. Ltd., Beijing, up to December 2015
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 
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;  July–December  2014 
 Federal Administrative Court, St. Gallen, Deputy Head of Human Resources on an ad 
interim basis; since 2009 independent consultant
Mandates in listed companies: –
Mandates  in  non-listed  companies:  Member  of  the  Board  of  Directors,  POSCOM 
Ferien Holding AG, Berne; member of the Board of Directors, Hôtel Vallesia & Sports 
Montana-Vermala SA, Montana-Vermala, since January 2015
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 
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;  Managing  Director,   
Le Toccan Sàrl, Chamoson 
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 European 
Executive  Committee  and  the  European  ICTS  Steering  Committee,  UNI  Global 
Union, Nyon

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Torsten Kreindl 
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, 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, until May 2015
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 
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: Member of the Supervisory Board, Tele Columbus 
AG, Berlin
Mandates in non-listed companies: Member of the Board of Directors, Switzerland 
Tourism 
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
Education: Degree in business administration (lic. oec. HSG); qualified 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: –

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Hans Werder
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: –

4.3  Election and term of office 

Under the terms of the Articles of Incorporation, the Board of Directors comprises between seven 
and nine members and, if necessary, the number can be increased temporarily. It currently com-
prises nine members. 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.  Under  the  terms  of  the  Telecommunications  Enterprise  Act 
(TEA), employees must also 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.  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. The Annual General Meeting elects the 
members and the Chairman of the Board of Directors and the members of the Compensation Com-
mittee individually for a term of one year. The term of office runs until the conclusion of the follow-
ing Annual General Meeting. Re-election is permitted. 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. The maximum term of office or age limit for the Federal representa-
tive is determined by the Federal Council.

4.4 

Internal organisation 

The Board of Directors and the standing committees of the Board of Directors of  Swisscom Ltd are 
organised as follows as at 31 December 2015:

Board of Directors

Finance Committee

Audit Committee

Compensation Committee

Torsten Kreindl* 
Frank Esser 
Michel Gobet  
Catherine Mühlemann  
Hansueli Loosli 

Theophil Schlatter* 
Hugo Gerber 
Hans Werder  
Hansueli Loosli 

* Chairman of the Board of Directors’ committees

Barbara Frei* 
Torsten Kreindl 
Theophil Schlatter 
Hans Werder  
Hansueli Loosli 

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See
www.swisscom.ch/ 
basicprinciples

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, the CFO and the 
Head of Group Strategy & Board Services regularly attend 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 members 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 meet-
ings on specific issues in order to ensure appropriate reporting to members of the Board. Further-
more, 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 duties, responsibilities and modus operandi of the Board of Directors as well as its conduct 
with respect to conflicts of interest are defined in the Organisational Rules, those of the standing 
committees in the relevant committee regulations. The aforementioned rules and regulations can 
be accessed on the  Swisscom website under “Basic principles”.
The Board of Directors supports the further development and ongoing education of Board members. 
The  Board  of  Directors  and  the  committees  conduct  self-assessments,  usually  once  a  year  and 
most recently in January 2015. A one-day mandatory training course was held at the beginning of 
2015. Each quarter, the members of the Board of Directors also have the opportunity to explore 
in-depth the upcoming challenges facing the Group and business divisions as part of so-called com-
pany experience days. The majority of members of the Board of Directors regularly take advantage 
of these opportunities. In addition, various members of the Board of Directors attended selected 
presentations and seminars during the year. New members are given a task-specific introduction to 
their new activity. 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 held in 2015.

Meetings   1 

Conference calls   

Circular resolutions 

Total  

Average duration (in hours)  

Participation:  

Hansueli Loosli, Chairman  

Frank Esser  

Barbara Frei  

Hugo Gerber  

Michel Gobet  

Torsten Kreindl  

Catherine Mühlemann  

Theophil Schlatter  

Hans Werder  

10   

9:00   

10   

10   

10   

10   

9   

9   

10   

10   

10   

1   

0:50   

1   

1   

1   

1   

1   

1   

1   

1   

1   

2 

– 

2 

2 

2 

2 

2 

2 

2 

2 

2 

1  Four meetings were held over two days.

4.5  Committees of the Board of Directors 

The Board of Directors has three standing committees (Audit, Finance and Compensation) and one 
ad-hoc  committee  (Nomination)  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 standing committees. Subject to being appointed to the 
Compensation  Committee  (without  voting  rights),  the  Chairman  of  the  Board  of  Directors  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.

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See
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basicprinciples

Finance Committee
On behalf of the Board of Directors, the Finance Committee prepares information on transaction 
business, for example, in connection with establishing or dissolving significant Group companies, 
acquiring or disposing of significant shareholdings, or entering into or terminating strategic alli-
ances. The Committee 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 Venturing. 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 Finance Committee is convened by the Chairman or at the request of a Committee member as 
often as business requires. The CEO, the CFO and the Head of Group Strategy and 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 following table gives an overview of the Finance Committee’s composition, meetings, conference 
calls and circular resolutions held or taken in 2015.

Meetings   

Conference calls   

Circular resolutions 

Total  

Average duration (in hours)  

Participation:  

Torsten Kreindl, Chariman  

Frank Esser  

Michel Gobet  

Hansueli Loosli  

Catherine Mühlemann  

2   

3:20   

2   

2   

2   

2   

2   

–   

–   

–   

–   

–   

–   

–   

– 

– 

– 

– 

– 

– 

– 

Audit Committee
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”.
The Chairman of the Audit Committee, Theophil Schlatter, is a financial expert. The majority of 
members are experienced in the fields of finance and accounting. The members of the 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 Audit Committee is convened by the Chairman or at the request of a Committee member as 
often as business requires, but at least four times a year. The CEO, CFO, Head of Strategy & Board 
Services, Head of Accounting, Head of Internal Audit and the external auditors attend the Audit 
Committee  meetings.  Depending  on  the  agenda,  other   Swisscom  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 experts. 

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basicprinciples

See report
Page 208

 
 
 
 
 
 
  
   
   
 
 
The following table gives an overview of the Audit Committee’s composition, meetings, conference 
calls and circular resolutions held or taken in 2015.

Total  

Average duration (in hours)  

Participation:  

Theophil Schlatter, Chairman  

Hugo Gerber  

Hansueli Loosli  

Hans Werder  

Meetings   

Conference calls   

Circular resolutions 

5   

4:40   

5   

5   

5   

5   

1   

0:35   

1   

1   

1   

–   

– 

– 

– 

– 

– 

– 

See report
Page 122

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, where necessary, pre-
paring the groundwork 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 Directors elects the members of the Group Executive Board or decides upon the motion to 
be submitted 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 2015 financial year.

4.6  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 Rules. 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 mil-
lion,  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 Rules (see function table in Rules of Procedure and Accountability). Annex 2 can be 
accessed on the  Swisscom website under “Basic principles”. 

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www.swisscom.ch/ 
targets_2014-2017

See
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basicprinciples

 
 
 
 
 
  
   
   
 
 
4.7 

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 funda-
mental issues concerning  Swisscom Ltd and its Group companies. At each ordinary meeting of the 
Board of Directors, the CEO also provides the Board of Directors with detailed information on the 
course of business, major projects and events, and any measures taken. Every month, the Board of 
Directors receives a report including all key performance indicators relating to the Group and the 
segments. In addition, the Board of Directors receives a report on the course of business as well as 
on the financial position, results of operations, cash flows and risk position of the Group and the 
segments. It also receives projections for operational and financial developments for the current 
financial year. The management reporting is carried out in accordance with the same accounting 
principles and standards as external reporting. It also includes key non-financial information which 
is important for controlling and steering purposes. Each member of the Board of Directors is enti-
tled to request information on any matters relating to the Group at any time, provided this does not 
conflict with any abstention provisions or confidentiality obligations. The Board of Directors is also 
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 estimated compliance or ICS risks or if serious breaches in compliance (includ-
ing violation of rules that are designed to ensure reliable financial reporting) are detected or cur-
rently being investigated.

4.8  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, internal control system, compliance and internal audit.

4.8.1 Risk management 
The Board of Directors has set the objective of protecting the company’s enterprise value through 
the implementation 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.  This  takes  account  of  external  and  internal  events  and  is 
based on the established standards COSO II and ISO 31000.  Swisscom maintains level-appropriate 
and comprehensive 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 collabo-
rates  closely  with  the  Controlling  department,  to  which  it  also  reports,  as  well  as  the  Strategy 
department, other assurance functions and line functions.  Swisscom assesses its risks according to 
their probability of occurrence and their quantitative effects in the event of occurrence. The risks 
are managed on the basis of a risk strategy. The risks are evaluated in terms of their impact on key 
performance  indicators.   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 poten-
tial 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.

4.8.2 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, informa-
tion 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 measures 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 the shortcomings are monitored centrally. The Audit Commit-
tee assesses the performance and reliability of the ICS on the basis of the periodic reporting. 

See report
Pages 90–93

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4.8.3 Compliance management
The Board of Directors has set the objective of protecting the  Swisscom Group, its executive bodies 
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. Within the 
framework of the system, Group Compliance, a specialist unit of the Group legal department, uses 
a risk-based approach to each year identify those areas of legal compliance which require monitor-
ing 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 mea-
sures  and  their  implementation  is  monitored.  The  suitability  and  effectiveness  of  the  system  is 
reviewed annually by Group Compliance. Within the  Swisscom Health AG business division and in 
the area of billing for added-value services of  Swisscom Switzerland Ltd, an annual audit of the 
implemented measures is also performed by external auditors (financial intermediation) in accor-
dance with the Money Laundering Act. 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.

4.8.4 Internal audit
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 supervisory 
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. It is under the control of the Chairman of the 
Board of Directors and reports to the Audit Committee. At its meetings, which are held 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 informs the Audit Com-
mittee of any irregularities which come to its attention. At an administrative level, Internal Audit 
reports to the Head of Group Strategy & Board Services.
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 the Internal Audit 
unit. Internal Audit closely coordinates audit planning with the external auditors. The integrated 
strategic audit plan, which includes the coordinated annual plan of both the internal and external 
auditors, is prepared 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 information 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 on a quarterly basis for 
the Audit Committee.

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5  Group Executive Board

5.1  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.
As at 31 December 2015, the Group Executive Board is composed of the CEO of  Swisscom Ltd, the 
heads of the Group divisions Group Business Steering and Group Human Resources, and the heads 
of the divisions Residential Customers, Small and Medium-Sized Enterprises, Enterprise Customers 
and IT, Network & Innovation. From 2016, in addition to the CEO of  Swisscom Ltd and the heads of 
the Group divisions Group Business Steering and Group Human Resources, the Group Executive 
Board will also include the heads of the new business divisions Sales & Services and Products & 
Marketing  as  well  as  the  heads  of  the  existing  business  division  Enterprise  Customers  and  the 
renamed business division IT, Network & Infrastructure.

See report
Pages 24–27

Group Executive Board as from 2016

An overview of the composition of the Group Executive Board as at 31 December 2015 is given in 
the table below. Dirk Wierzbitzki, who has joined the Group Executive Board on 1 January 2016, is 
also listed. Roger Wüthrich-Hasenböhler has left the Group Executive Board at this time. 

Name  

Urs Schaeppi 1 

Mario Rossi  

Hans C. Werner  

Marc Werner  

Nationality  

Year of birth   

Function  

Switzerland  

1960    CEO  Swisscom Ltd  

Switzerland  

1960    CFO  Swisscom Ltd  

Switzerland  

1960    CPO  Swisscom Ltd  

Switzerland  
and France  

1967    Head of the division Residential Customers  

since 2016 head of the division Sales & Services  

Appointed as of 

November 2013 

January 2013 

September 2011 

January 2014 

Roger Wüthrich-Hasenböhler 2  Switzerland  

1961    Head of the division Small and Medium-Sized Enterprises  

January 2014 

Christian Petit  

Heinz Herren  

France  

1963    Head of the division Enterprise Customers  

Switzerland  

1962    Head of the division IT, Network & Innovation  

April 2014 

January 2014 

since 2016 head of the division IT, Network & Infrastructure  

Dirk Wierzbitzki  

Germany  

1965    Since 2016 head of the division Products & Marketing  

January 2016 

1  Since 2006 member of the Group Executive Board, from July to November 2013 CEO ad interim.  
2  Leaving Group Executive Board as of 31 December 2015.  

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5.2  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 interest 
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 addi-
tional mandates at non-listed companies, with a total of no more than two such additional man-
dates 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 foundations 
as well as employee retirement-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 obli-
gated to obtain the approval of the Chairman of the Board of Directors. Details on the regulation of 
external mandates, in particular the definition of the term “mandate” and information on other 
mandates  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 Incorpo-
ration), 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 
Education:  Degree  in  engineering  (Dipl.  Ing.  ETH)  and  business  administration 
(lic. oec. HSG) 
Career  history:  1994–1998  plant  manager  at  Biberist  paper  factory;  1998–2006 
Head  of  Commercial  Business,   Swisscom  Mobile  Ltd;  2006–2007  CEO,   Swisscom 
Solutions Ltd; 2007–August 2013 Head of Enterprise Customers,  Swisscom (Switzer-
land) Ltd; since January 2013 Head of  Swisscom (Switzerland) Ltd; 23 July–6 Novem-
ber 2013, acting CEO,  Swisscom Ltd, 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,  Venture 
Foundation, Windisch; member of the Foundation Board, IMD International Institute 
for  Management  Development,  Lausanne;  member  of  the  Foundation  Council, 
Swiss Innovation Park Foundation, Berne, since October 2015; member of the Steering 
Committee, Digital Zurich 2025, Zurich, since September 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 Cham-
ber of Commerce, Zurich; member of the Executive Board, Glasfasernetz Schweiz, Berne

Mario Rossi
Education: Commercial apprenticeship; Swiss 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 again 
Mandates in listed companies: –
Mandates in non-listed companies: –
Mandates by order of  Swisscom: President of the Board of Trustees, comPlan, Baden
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 

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Hans C. Werner 
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, 
Divisional 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 Insti-
tute of Management in Technology (iimt) at the University of Fribourg up to December 
2015; President of the Institute Council and Advisory Board of iimt since January 2016

Marc Werner 
Education:  Technical  apprenticeship  with  Maturity  Certificate,  Swiss  Certified 
 Marketing  Executive;  Senior  Management  Programme  (University  of  St.  Gallen); 
Senior Executive Programme at 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 Mar-
keting & Sales Residential Customers; 2008–2011  Swisscom (Switzerland) Ltd, Head 
of Marketing & Sales Residential Customers and Deputy Head of Residential Customers; 
2012–2013   Swisscom  (Switzerland)  Ltd,  Head  of  Customer  Service  Residential 
 Customers and Deputy Head of Residential Customers; September 2013–December 
2015   Swisscom,  Head  of  Residential  Customers  division;  since  1  January  2016 
 Swisscom, Head of Sales & Services
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: Chairman of the Board of Directors of siroop AG, 
Zurich, since October 2015
Mandates in interest groups, charitable associations, institutions and foundations 
as well as employee benefit foundations: –
Other  significant  activities:  Member  of  the  Executive  Board,  Swiss  Advertising 
 Association (SW), Zurich

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Roger Wüthrich-Hasenböhler
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 Solu-
tions Ltd, Head of Marketing & 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  Enter-
prises division; 2011–2012  Swisscom, member of the Group Executive Board; Janu-
ary 2014–December 2015  Swisscom, Head of Small and Medium-Sized Enterprises 
division; since 2016  Swisscom, Head of Digital Business
January 2014–December 2015 member of the  Swisscom Group Executive Board 
Mandates in listed companies: –
Mandates in non-listed companies: Member of the Board of Directors of Raiffeisen-
bank am Ricken Genossenschaft, Eschenbach
Mandates  by  order  of   Swisscom:  Member  of  the  Board  of  Directors  of  the  co- 
operative basecamp4hightech (bc4ht), Berne; member of the Board of Directors of 
InnovAARE AG, Villigen, since May 2015; member of the Executive Board of Digital 
Zurich  2025,  Zurich,  since  September  2015;  member  of  the  Board  of  Directors  of 
siroop AG, Zurich, since October 2015 
Mandates in interest groups, charitable associations, institutions and foundations 
as well as employee benefit foundations: –
Other significant activities: –

Christian Petit
Education: MBA ESSEC, Cergy-Pontoise
Career  history:  1993–1999  debitel  France;  2000–2003  Head  of  Operations, 
 Swisscom Mobile AG; 2003–2006 Head of Product Marketing,  Swisscom Mobile AG; 
2006–June  2007  CEO,  Hospitality  Services  Plus  SA;  August  2007–December  2012 
member of the Group Executive Board,  Swisscom; August 2007–August 2013 Head 
of Residential Customers,  Swisscom (Switzerland) Ltd; September 2013–December 
2013 Head of Corporate Business,  Swisscom (Switzerland) Ltd; January–March 2014 
Head  of  Enterprise  Solution  Center,   Swisscom  (Switzerland)  Ltd;  since  April  2014 
Head of Enterprise Customers 
Since April 2014 member of the  Swisscom Group Executive Board again 
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
Education: Degree in electronic engineering (HTL) 
Career  history:  1994–2000  3Com  Corporation;  2000  Inalp  Networks  Inc.;  2001–
2005 Head of Marketing Wholesale,  Swisscom Fixnet Ltd; 2005–2007 Head of Small 
and Medium-Sized Enterprises,  Swisscom Fixnet Ltd; 2007–2010 Head of Small and 
Medium-Sized  Enterprises,   Swisscom  (Switzerland)  Ltd;  2011–2013  Head  of  Net-
work & IT,  Swisscom (Switzerland) Ltd; August 2007–December 2012 Member of the 
Group Executive Board,  Swisscom; since January 2014 Head of IT, Network & Innova-
tion (named IT, Network & Innovation since 2016)  Swisscom
Since January 2014 member of the  Swisscom Group Executive Board again 
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: –

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Dirk Wierzbitzki 
Education: Degree in Electrical Engineering (Dipl. Ing.) 
Career history: 1994–2001 Mannesmann (now Vodafone Germany): various man-
agement  roles  in  the  area  of  product  management;  2001–2010  Vodafone  Group, 
2001–2003  Vodafone  Global  Products  and  Services,  Director  for  Innovation  Man-
agement,  2003–2006  Director  for  Commercial  Terminals,  2006–2008  Director  for 
Consumer Internet Services and Platforms, 2008–2010 Director for Communications 
Services;  2010–2012   Swisscom  (Switzerland)  Ltd,  Head  of  Customer  Experience 
Design for Residential Customers; 2013–2015  Swisscom (Switzerland) Ltd, Head of 
Fixed-network  Business  &  TV  for  Residential  Customers;  since  January  2016 
 Swisscom, Head of Products & Marketing 
Since January 2016 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, SoftAtHome, 
Paris
Mandates in interest groups, charitable associations, institutions and foundations 
as well as employee benefit foundations: –
Other significant activities: –

5.3  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. 

6  Remuneration, shareholdings and loans

See report
Page 122

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.

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7  Shareholders’ participation rights

7.1  Voting 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 
registered in its name, then exceeds the limit of 5% of all registered shares entered in the commer-
cial 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 regis-
tered 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 rec-
ognise  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.
Where an entry has been made on the basis of false statements by the acquirer, the Board of Direc-
tors 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 Meet-
ing, 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. 

7.2  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

7.3  Convocation of the Annual General Meeting

The Board of Directors must convene the Annual General Meeting at least 20 calendar 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.
One or more shareholders who together represent at least 10% of the share capital can demand in 
writing that an extraordinary general meeting be convened, stating the agenda item and the pro-
posal and, in the case of elections, the names of the proposed candidates.

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7.4  Agenda items

The  Board  of  Directors  is  responsible  for  defining  the  agenda.  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.

7.5  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. Authorisation may 
be granted in writing or via the Sherpany Internet platform once a shareholder has opened a share-
holder account on this platform. Shareholders who are represented by a proxy may issue instruc-
tions 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  Ordinance 
against Excessive compensation in Stock Exchange Listed Companies (OaEC) as regards the appoint-
ment  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.

7.6  Registrations in the share register

Shareholders  entered  in  the  share  register  with  voting  rights  are  entitled  to  vote  at  the  Annual 
General Meeting. To ensure due procedure, the Board of Directors defines a cut-off date for voting 
entitlements, which lies a few days before the respective Annual General Meeting. The cut-off date 
is published with the invitation to the Annual General Meeting in the Swiss Commercial Gazette 
and on the  Swisscom website. The share register is not closed prior to the Annual General Meeting. 
Entries  can  still  be  made.  Shareholders  entered  in  the  share  register  with  voting  rights  on 
2 April 2015 at 4 p.m. were entitled to vote at the Annual General Meeting of 8 April 2015.

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8  Change of control and defensive measures 

8.1  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.

8.2  Clause on change of control

See report
Page 122

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

9  Auditor

9.1  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 excep-
tion  of  Fastweb  S.p.A,  which  is  audited  by  PriceWaterhouseCoopers  S.p.A.)  since  1  January  2004. 
Hans-peter  Stocker  of  KPMG  AG  has  been  responsible  for  the  mandate  as  Auditor-in-charge  since 
2015. 

9.2  Audit fees

Fees for auditing services provided by KPMG AG in 2015 amounted to CHF 3,413 thousand (prior 
year: CHF 3,149 thousand). PricewaterhouseCoopers S.p.A. as auditors for Fastweb received remu-
neration of CHF 678 thousand in 2015 (prior year: CHF 785 thousand).

9.3  Supplementary fees

Fees of KPMG AG for additional -audit-related services amounted to CHF 201 thousand (prior year: 
CHF 548 thousand) and for other services to CHF 1,533 thousand (prior year: CHF 635 thousand). The 
supplementary fees primarily comprise advisory services in connection with company takeovers, 
the sale of real estate and taxes. Fees of PricewaterhouseCoopers S.p.A. for additional audit-related 
services for Fastweb amounted to CHF 155 thousand (prior year: CHF 133 thousand). 

9.4  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 the independence of the auditors, 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 is reported to quarterly by the CFO and annually by the auditors 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 dep-

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uty, usually attend all Audit Committee meetings. They report 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. 

10  Information policy

Swisscom pursues an open, active information policy vis-à-vis the general public and the capital 
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 inves-
tors, and keeps its shareholders regularly informed about its business through press releases. 

See
www.swisscom.ch/ 
financialreports

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. 

See
www.swisscom.ch/adhoc

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 8 April 2015 are available on the  Swisscom website.

See report
Page 237

Those responsible 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.

10.1  Publication of results for the 2016 financial year

>  Interim report: 3 May 2016
>  Interim report: 18 August 2016
>  Interim report: 3 November 2016
>  Annual report: February 2017

10.2  Annual General Meeting for the 2015 financial year 

>  6 April 2016 at Forum Fribourg, Granges-Paccot

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Remuneration Report

Remuneration paid to the Board of Directors and the Group Executive 
Board is tied to the generation of sustainable returns and therefore 
creates 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 infor-
mation 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.  Swisscom also complies with the recom-
mendations of the Swiss Code of Best Practice for Corporate Governance 2014 issued by economie-
suisse, the umbrella organisation representing Swiss business. 
Swisscom’s internal principles are primarily set out in the Articles of Incorporation, the Organisa-
tional Rules and the Regulations of the Compensation Committee. The latest version of these doc-
uments 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 Gen-
eral Meeting on 6 April 2016.
The  compensation  payable  in  2015  was  accrued  in  accordance  with  the  International  Financial 
Reporting Standards (IFRS).

See
www.swisscom.ch/ 
basicprinciples

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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 upon the motion 
proposed by 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 (Arti-
cles 5.7.7 and 5.7.8). The Articles of Incorporation also define the requirements for and the maxi-
mum 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 remuneration. 
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 Exec-
utive Board. It sets the remuneration of the Board of Directors and decides on the remuneration of 
the CEO as well as the total remuneration for the Group Executive Board. From the 2016 financial 
year,  the  Board  of  Directors  will  have  to  comply  with  the  maximum  amounts  approved  by  the 
Annual General Meeting for the remuneration to be paid to the Board of Directors and the Group 
Executive Board for the financial year in question.
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 conduct of the members of the Board of Directors 
with respect to conflicts of interest is defined in section 2.6 of the Organisational Rules.
The  decision-making  powers  are  governed  by  the  Articles  of  Incorporation,  the  Organisational 
Rules and the Regulations of the Compensation Committee. The Articles of Incorporation and the 
relevant rules and regulations can be accessed 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. 

Remuneration   
Committee   

Board   
of Directors   

Annual 
General Meeting 

See
www.swisscom.ch/ 
basicprinciples

Subject  

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 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

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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, CPO, Head of Strategy & Board Services and Head of Compensation & Benefits 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 meetings of the Compensation Commit-
tee  are  generally  held  in  February,  June  and  December.  Further  meetings  can  be  convened  if 
required. The Chairman reports orally on the activities of the Compensation Committee at the next 
meeting of the Board of Directors.
The details are governed by the Articles of Incorporation (Article 6.5), the Organisational Rules of 
the Board of Directors and the Regulations of the Compensation Committee. The Articles of Incor-
poration and the relevant rules and regulations can be accessed on the  Swisscom website under 
“Basic principles”. 
The members of the Compensation 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 following table gives an overview of the composition of the Committee, the Committee meetings, 
conference calls and circular resolutions held or taken in 2015.

Meetings   

Conference calls   

Circular resolutions 

See
www.swisscom.ch/ 
basicprinciples

See report
Page 208

Total  

Average duration (in hours)  

Participation:  

Barbara Frei, Chairwoman  

Torsten Kreindl  

Theophil Schlatter  

Hans Werder 1 

Hansueli Loosli 2 

1  Representative of the Confederation.
2  Participation without voting rights.

3   

1:15   

3   

3   

3   

3   

3   

–   

–   

–   

–   

–   

–   

–   

– 

– 

– 

– 

– 

– 

– 

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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 individuals 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 atten-
dance fees as well as pension fund and any fringe benefits. No variable performance-related emol-
uments 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 
ensuring they directly participate financially in the performance of  Swisscom’s shares. The remu-
neration is reviewed every December for the following year for ongoing appropriateness. In Decem-
ber 2014, the Board of Directors opted not to adjust its remuneration for the 2015 financial year. 
The Board of Directors judged the appropriateness of the remuneration as part of a discretionary 
decision based on the publicly accessible study published in 2014 by ethos, the Swiss Foundation 
for Sustainable Development. This study provides information for the 2013 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 amount to 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 
committee. 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 reporting 
year in respect of the reporting 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 differ-
ence  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  2015, 
1,302 shares were allocated to the members of the Board of Directors (prior year: 1,374 shares) with 
a tax value of CHF 473 per share (prior year: CHF 449). Their market value was CHF 563 (prior year: 
CHF 534.50) 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

See report
Page 171

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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 remuner-
ation paid 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, non-cash benefits and expenses a tax based 
point  of  view  is  taken.  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  2015  is  presented  in  the  tables  below,  broken  down  into  individual  components.  The 
increase in total remuneration in 2015 was due to a higher number of meetings held over two days.

2015, in CHF thousand  

Hansueli Loosli  

Frank Esser  

Barbara Frei  

Hugo Gerber 1 

Michel Gobet  

Torsten Kreindl  

Catherine Mühlemann  

Theophil Schlatter  

Hans Werder  

Total remuneration to members  
of the Board of Directors  

Base salary   
and functional allowances   

Cash   
remuneration   

Share-based   
payment   

Meeting   
attendance fees   

Employer   
contributions   
to social security   

Total 2015 

330   

104   

120   

111   

104   

127   

104   

167   

142   

196   

62   

71   

62   

62   

75   

62   

99   

84   

34   

23   

23   

28   

22   

24   

23   

28   

28   

31   

11   

12   

12   

11   

13   

11   

17   

12   

591 

200 

226 

213 

199 

239 

200 

311 

266 

1,309   

773   

233   

130   

2,445 

1   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.

2014, in CHF thousand  

Hansueli Loosli  

Frank Esser 1 

Barbara Frei  

Hugo Gerber 2 

Michel Gobet  

Torsten 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   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.

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3.4  Director’s fee and meeting attendance fees from 2016  

The Board of Directors will set an example within the framework of the measures aimed at increas-
ing efficiency and reduce its remuneration from 1 January 2016. The basic emolument for all mem-
bers  of  the  Board  of  Directors  (excluding  employee  social  insurance  contributions)  will  now  be 
CHF 110,000 net (previously CHF 120,000). The functional allowance for the Chairman will now be 
CHF 255,000 net (previously CHF 265,000). For meetings, attendance fees of CHF 1,100 net (previ-
ously CHF 1,250) will now be paid for each full day and CHF 650 net (previously CHF 750) for each 
half-day. 

3.5  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. 

3.6  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 2015 are listed in the table below: 

Number  

Hansueli Loosli  

Frank Esser 1 

Barbara Frei  

Hugo Gerber  

Michel Gobet  

Torsten Kreindl  

Catherine Mühlemann  

Theophil Schlatter  

Hans Werder  

Total shares of the members of the Group Executive Board  

1   Elected as of 7 April 2014.

31.12.2015   

31.12.2014 

2,012   

205   

528   

1,233   

1,600   

1,322   

1,223   

1,054   

982   

10,159   

1,682 

101 

409 

1,129 

1,496 

1,195 

1,119 

887 

839 

8,857 

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

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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 hold a minimum shareholding, 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 compliance 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 participa-
tion 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

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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, 
employee retention  
and 
risk protection

Focus on annual 
objectives and long-term 
business success

Alignment with 
shareholders interests

 
 
 
 
 
 
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 comparisons 
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 workforce 
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 compa-
nies,  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  the  performance  of  these  members  in  partially  extended  functions  and  to 
ensure a salary that is in line with the market. The second stage in a salary increase granted to one 
member in the prior year as of 1 April 2014 and 1 April 2015 was also implemented. 

4.2  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. 

Performance-related salary component
The members of the Group Executive Board are entitled to a variable, performance-related salary 
component which represents 70% of the base salary if objectives are achieved (target bonus). The 
amount of the performance-related component paid out depends on the extent to which the tar-
gets are achieved, as 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 performance-related salary component is thus limited to 91% of the base salary. 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. 

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 targets relevant to the reporting year remained largely unchanged. 
The targets are based on the  Swisscom Group’s budget figures for 2015. 
All  members  of  the  Group  Executive  Board  are  measured  against  targets  at  the  levels  “Group”, 
 “Customers” and “Segments”. Group targets consist of financial targets. 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 mem-
ber is responsible. Further information on customer satisfaction can be found in the Management 
Commentary.
Segment targets are tailored to the relevant function of each Group Executive Board member and 
consist  of  financial  and  non-financial  targets.  These  also  include  financial  targets  for  the  Italian 
subsidiary Fastweb S.p.A., on which the Group Board members delegated to Fastweb’s Boards of 
Directors are measured since the financial year under review.  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.

See report
Page 54

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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  

Objectives  

Group  

Net revenue  

EBITDA margin  

Operating free cash flow  

Customers  

Net promoter score  

Segments  

Segment targets  

Total  

Weighting of targets level 
CEO 

Weighting of targets level
of other members of the
Group Executive Board

18% 

18% 

24% 

30% 

10% 

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 quantita-
tive assessment of the extent to which targets have been met using a scale for the overachieve-
ment and underachievement of each target. In determining the level of target achievement, the 
Compensation Committee also has a degree of discretion in assessing the effective management 
performance,  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 pro-
posal for approval to the Board of Directors for the amount of the performance-related salary com-
ponent to be paid to the Group Executive Board and the CEO.
In the year under review, the financial Group targets were met. Depending on the segment, the 
customer objectives were in some cases not fully achieved and in some cases exceeded. The other 
targets of the segments were largely achieved and partially exceeded. The resulting payment of the 
performance-related  component  is  99%  for  the  CEO  and  between  95%  and  104%  of  the  target 
bonus for the other members of the Group Executive Board.

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See report
Page 171

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  have  an  option  to  increase  this  share  up  to  a  maximum  of  50%.  The 
remaining  portion  of  the  performance-related  component  is  settled  in  cash.  In  the  event  of  a 
departure during the course of the year, the payment of the performance-related component for 
the current year is generally made in full 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 communi-
cated prior to the end of the reporting year, but no later than in November following publication of 
the  third-quarter  results.  In  the  year  under  review,  two  members  of  the  Group  Executive  Board 
opted  for  a  higher  share  component.  The  shares  are  allocated  on  the  basis  of  their  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 
determined  as  of  the  date  of  allocation.  Shares  in  respect  of  the  current  year  are  allocated  in 
April 2016. Further information on the Management Incentive Plan can be found in Note 11 to the 
consolidated financial statements.
In April 2015, a total of 1,268 shares (2013: 1,599 shares) with a tax value of CHF 473 (prior year: 
CHF 449) per share and a market value of CHF 563 (prior year: CHF 534.50) per share were allocated 
for the 2014 financial year to the members of the Group Executive Board. 

Restricted share plan
The restricted share plan serves to support the recruitment and retention of employees in key posi-
tions. It can also be utilised as a remuneration component for members of the Group Executive Board. 
Under this plan, the Board of Directors can, where necessary, pay part of the remuneration in the form 
of restricted share units. These shares must be earned over a three year vesting period. 
Swisscom has so far not allocated any restricted share units to members of the Group Executive Board.  

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. They also include the pro rata costs of the AHV bridging pen-
sion paid by comPlan in the event of early retirement and the premium for the supplementary life 
insurance 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.

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4.3  Total remuneration 

The following table shows total remuneration paid to the members of the Group Executive Board 
for the 2015 and 2014 financial years, broken down into individual components and including the 
highest amount paid to one member. In the year under review, the variable performance-related 
salary component (CHF 2,810 thousand in total) was 74.4% of the base salary (CHF 3,775 thousand 
in total). The total remuneration paid to the highest-earning member of the Group Executive Board 
(CEO, Urs Schaeppi) increased by 3.3% compared to the prior year. This is primarily attributable to 
higher age-related occupational pension plan contributions as well as the choice of a higher pro-
portion of shares in the performance-related component. The increase in total remuneration paid 
to  the  Group  Executive  Board  is  primarily  attributable  to  the  salary  increases  granted  for  three 
members of the Group Executive Board in the year under review as well as the age-related increase 
in the level of retirement provision contributions for three members of the Group Executive Board.

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 3 

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

Total   
Group   
Executive Board   
2015   

Total   
Group   
Executive Board   
2014   

Thereof   
Urs Schaeppi   
2015   

Thereof 
Urs Schaeppi 
2014 

3,775   

1,792   

1,018   

85   

538   

816   

8,024   

–   

3,622   

1,969   

712   

60   

481   

696   

7,540   

252   

882   

336   

327   

17   

126   

144   

1,832   

–   

882 

463 

184 

18 

116 

110 

1,773 

– 

8,024   

7,792   

1,832   

1,773 

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   “Benefits paid following departure from the Group Executive Board” indicates the contractually stipulated remuneration
   paid to those stepping down from the Group Executive Board in the respective year under review that were paid during
   the notice period up to the date of departure This amount includes the social security contributions made by the employer
   as well as retirement benefits.

4.4  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 equivalent 
to two years’ basic salary. The remaining members shall maintain a shareholding equivalent to one 
year’s  basic  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 applicable, 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 individ-
ual exceptions at his discretion.

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4.5  Shareholdings of the members of the Group Executive Board 

Blocked and non-blocked shares held by members of the Group Executive Board or related parties 
as at 31 December 2015 and 2014 are listed in the table below: 

Number  

Urs Schaeppi (CEO)  

Mario Rossi  

Hans C. Werner  

Marc Werner 1 

Christian Petit 2 

Roger Wüthrich-Hasenböhler 3 

Heinz Herren 3 

Total shares of the members of the Board of Directors  

1   Joined the Group Executive Board as of 1 January 2014.
2   Rejoined the Group Executive Board as of 1 April 2014.
3   Rejoined the Group Executive Board as of 1 January 2014.

31.12.2015   

31.12.2014 

2,602   

821   

571   

211   

1,525   

1,032   

1,098   

7,860   

2,275 

634 

421 

106 

1,332 

879 

1,122 

6,769 

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

4.6  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. 

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5  Other remuneration

5.1  Remuneration for additional services

Swisscom may pay remuneration to members of the Board of Directors for assignments in Group 
companies and for those performed by order of  Swisscom (Article 6.4 of the Articles of Incorpora-
tion). In 2015, Hugo Gerber was the only member to receive remuneration for an additional man-
date for his mandate as a member of the Board of Directors of the  Swisscom Group company Work-
link 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. The full remunera-
tion is paid in cash. Out-of-pocket expenses are reimbursed on the basis of actual costs incurred. 
The remuneration takes into account the activities and level of responsibility. It is determined by 
the Board of Directors of Worklink 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.

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 2015 financial year,  Swisscom has granted 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. 

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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 2015 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 
 contained in the sections 3.3, 4.3 and 5.1 to 5.3 on pages 122 to 134 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 judgement, 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 components of remuneration, as well as assessing the overall presentation of the Remunera-
tion 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 2015 of  Swisscom Ltd 
complies with Swiss law and articles 14–16 of the Ordinance.

KPMG AG

Hanspeter Stocker
Certified Auditor
Auditor in Charge

Berne, 3 February 2016

Daniel Haas
Certified Auditor

135

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Over 

2,000 

Swisscom Friends 

help their neighbours with 
 technical issues. The service’s 
 recommendation rate is 98%.

“Together with my colleagues, I am 
pleased to have been able to bring 
the idea of a new type of  customer 
service platform to fruition at 
 Swisscom.  Swisscom Friends off ers 
quick neighbourly help for  carefree 
interaction in the digital world. 
With over 1,000 interventions per 
month, it is clear that  Swisscom 
 Friends has developed into a 
 successful service. “

Lukas Peter
Initiator  Swisscom Friends

Financial Statements

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

Consolidated 
fi nancial statements

140  Consolidated income statement
141  Consolidated statement of comprehensive income
142  Consolidated balance sheet
143  Consolidated statement of cash fl ows
144  Consolidated statement of changes in equity
145  Notes to the consolidated fi nancial statements

1  General information
2  Basis of preparation
3  Summary of signifi cant accounting policies
4  Signifi cant accounting judgments, estimates and assumptions 

in applying accounting policies

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

10  Post-employment benefi ts
11   Share-based payments
12  Other operating expense
13  Capitalised costs of self-constructed assets and other income
14  Financial income and fi nancial expense
15  Income taxes
16  Earnings per share
17  Cash and cash equivalents
18  Trade and other receivables
19  Other fi nancial assets
20  Inventories
21  Other non-fi nancial 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 and contingent assets
30  Other non-fi nancial liabilities 
31  Additional information concerning equity 
32  Dividends 
33  Financial risk management and supplementary disclosures regarding 

fi nancial instruments

34  Supplementary information on the statement of cash fl ows
35  Future commitments 
36  Research and development
37  Related parties
38  Service concession agreements 
39  Events after the balance sheet date
40  List of Group companies
212  Report of the Statutory Auditor

Financial statements 
of  Swisscom Ltd

214  Income statement
215  Balance sheet
216  Notes to the fi nancial statements

1  General information
2  Summary of signifi cant accounting policies
3  Disclosures on balance sheet and income statement positions

221  Proposed appropriation of retained earnings
222  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 cost of 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   

2015   

2014 

11,678   

11,703 

(2,342)  

(3,019)  

(2,697)  

478   

4,098   

(2,086)  

2,012   

43   

(315)  

23   

1,763   

(401)  

1,362   

1,361   

1   

26.27   

(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 

140

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Consolidated statement 
of comprehensive income

In CHF million  

Net income  

Note   

2015   

2014   1

1,362   

1,706 

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  

Gains and losses from available-for-sale financial assets transferred to income statement  

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  

10, 31   

15, 31   

31   

31   

31   

31   

31   

15, 31   

(393)  

80   

(313)  

(194)  

4   

(6)  

(12)  

11   

53   

(144)  

(457)  

905   

904   

1   

(1,128) 

238 

(890) 

(46) 

– 

– 

10 

5 

12 

(19) 

(909) 

797 

786 

11 

1  The comprehensive income 2014 has been adjusted retroactively after completion of the definitive purchase price allocation of 
  PubliGroupe SA acquired in September 2014. See Note 5. 

141

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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  

142

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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   

31.12.2015   

31.12.2014   1

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   

324   

2,535   

85   

174   

21   

238   

–   

3,377   

9,855   

5,161   

1,861   

223   

238   

354   

80   

302 

2,586 

40 

149 

17 

252 

109 

3,455 

9,720 

4,983 

1,921 

182 

226 

417 

57 

17,772   

21,149   

17,506 

20,961 

1,195   

1,768   

146   

351   

693   

4,153   

7,398   

2,919   

788   

290   

359   

11,754   

15,907   

52   

136   

6,783   

(1,734)  

5,237   

5   

5,242   

21,149   

1,580 

1,876 

172 

107 

718 

4,453 

7,024 

2,432 

820 

371 

375 

11,022 

15,475 

52 

136 

6,885 

(1,590) 

5,483 

3 

5,486 

20,961 

1  The balance sheet at 31 December 2014 has been adjusted retroactively after completion of the definitive purchase price allocation of 
  PubliGroupe SA acquired in September 2014. See Note 5. 

 
 
 
 
  
 
 
 
 
 
   
   
 
   
   
   
  
 
 
  
 
 
 
 
 
   
   
 
   
   
   
   
   
   
   
   
   
 
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 operating assets and liabilities  

Income taxes paid  

Cash flow from 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  

Proceeds from sale subsidiaries, net of cash and cash equivalents sold  

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 increase (net decrease) 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   

5   

25   

25   

26   

26   

32   

31   

11, 31   

34   

2015   

1,362   

(23)  

401   

2,086   

2   

(27)  

10   

(43)  

315   

134   

(350)  

3,867   

(2,427)  

61   

109   

(64)  

33   

(43)  

(93)  

34   

12   

23   

(2,355)  

1,287   

(1,419)  

(200)  

(1,140)  

(7)  

(5)  

(2)  

2   

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) 

(1,484)  

(1,847) 

28   

302   

(6)  

324   

(423) 

723 

2 

302 

143

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Consolidated statement 
of changes in equity

In CHF million  

Note   

Share   
capital   

Capital   
reserves   

Retained   
earnings   

Treasury   
shares   

Balance at 31 December 2013  

52   

136   

Net income  

Other comprehensive income  

Comprehensive income 1 

Dividends paid  

Purchase of treasury shares  
for share-based payments  

Allocation of treasury shares  
for share-based payments  

Transactions with  
non-controlling interests  

Balance at 31 December 2014 1 

Net income  

Other comprehensive income  

Comprehensive income  

Dividends paid  

Purchase of treasury shares  
for share-based payments  

Allocation of treasury shares  
for share-based payments  

Transactions with  
non-controlling interests  

Balance at 31 December 2015  

32   

31   

11, 31   

31   

32   

31   

11, 31   

–   

–   

–   

–   

–   

–   

–   

52   

–   

–   

–   

–   

–   

–   

–   

52   

7,356   

1,694   

(889)  

805   

(1,140)  

–   

–   

(136)  

–   

–   

–   

–   

–   

–   

–   

136   

6,885   

–   

–   

–   

–   

–   

–   

–   

1,361   

(313)  

1,048   

(1,140)  

–   

–   

(10)  

136   

6,783   

Equity   
   attributable   
to equity   

Non-   
Other    holders of    controlling   
interests   

Swisscom   

reserves   

(1,571)  

–   

(19)  

(19)  

5,973   

1,694   

(908)  

786   

29   

12   

(1)  

11   

Total 
equity 

6,002 

1,706 

(909) 

797 

–   

(1,140)  

(16)  

(1,156) 

–   

–   

–   

(5)  

5   

–   

–   

(5) 

5 

(136)  

(21)  

(157) 

(1,590)  

5,483   

–   

1,361   

(144)  

(144)  

(457)  

904   

3   

1   

–   

1   

5,486 

1,362 

(457) 

905 

–   

(1,140)  

(7)  

(1,147) 

–   

–   

–   

(2)  

2   

(10)  

(1,734)  

5,237   

–   

–   

8   

5   

(2) 

2 

(2) 

5,242 

–   

–   

–   

–   

–   

(5)  

5   

–   

–   

–   

–   

–   

–   

(2)  

2   

–   

–   

1  The comprehensive income 2014 has been adjusted retroactively after completion of the definitive purchase price allocation of
  PubliGroupe SA acquired in September 2014. See Note 5.

144

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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 2015 comprise  Swisscom Ltd, the parent company, and its subsidiaries. A 
table of the Group subsidiaries is set out in Note 40.  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 2015, the Swiss Confederation (“Confederation”), as major-
ity shareholder, held 51.0% of the voting rights and issued capital of  Swisscom Ltd. The Confedera-
tion 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 
3 February 2016. The consolidated financial statements must be approved at the Annual General 
Meeting of Shareholders of  Swisscom Ltd to be held on 6 April 2016.

2  Basis of preparation

The consolidated financial statements of  Swisscom have been prepared in accordance with Inter-
national Financial Reporting Standards (IFRS) and in compliance with the provisions of Swiss law. 
The reporting period covers twelve months. The consolidated financial statements 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  classified  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  amounts  reported  in  the  balance  sheet  at  the 
time of preparing the financial statements.

145

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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. Companies 
acquired  and  sold  are  included  in  consolidation  from  the  date  on  which  they  are  acquired  and 
deconsolidated from the date they are disposed of, respectively. Intercompany balances and trans-
actions, 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 impairment 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 statement as a component of the consolidated net income or loss. Move-
ments in shareholdings of subsidiary companies are reported as transactions within equity insofar 
as control existed previously and continues to exist. Written put options to owners of non-con-
trolling  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 translated 
into the functional currency using the exchange rates prevailing at the dates of the transactions. 
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 translated 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 arising 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 cumu-
lative 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 

31.12.2015   

31.12.2014   

31.12.2013   

1.084   

0.995   

1.202   

0.990   

1.228   

0.890   

2015   

1.075   

0.966   

2014 

1.213 

0.920 

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3.3  Cash and cash equivalents

Cash  and  cash  equivalents  include  cash  on  hand,  sight  balances  and  time  deposits  with  financial 
institutions  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 amor-
tised 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 into the following categories: “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 classifica-
tion of financial 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. 
Upon acquisition, financial assets are recognised at their fair values, including directly related trans-
action costs. Transaction costs relating to financial assets at fair value through profit or loss are not 
capitalised on acquisition 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 re-measurement are taken to income. 

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, in addition to trade receivables, term deposits with original matur-
ities exceeding three months which  Swisscom places directly, or through an agent, with the bor-
rower.

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 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.

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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. Valuation allowances are rec-
ognised 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 acquisition or manufacturing cost less accumulated 
depreciation/amortisation and impairment losses. In addition to the purchase cost and the costs 
directly attributable to bringing the asset to the location and condition necessary for it to be capa-
ble of operating in the manner intended by management, purchase or manufacturing cost also 
includes the estimated costs for dismantling and restoration of the site. The manufacturing costs 
of self- constructed assets include directly attributable costs as well as indirect costs of material, 
manufacture 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/amortisation 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 pro-
cess for determining useful estimated lives takes into account the anticipated use by the company, 
the expected wear and tear, technological developments as well as empirical values with compara-
ble assets. The estimated useful lives and residual values are reviewed at least annually as of the 
balance sheet date and, where necessary, adjusted. Leasehold improvements and installations in 
leased premises are amortised on a straight-line basis over the shorter of their estimated useful 
lives and the remaining minimum 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 calcu-
lated  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 busi-
ness  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-

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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 
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 the 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
In determining useful estimated lives, the anticipated use by the company, the expected wear and 
tear, technological developments as well as empirical values with comparable assets are taken into 
account. Systematic amortisation is computed using the straight-line method based on the follow-
ing  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 continuing use. This condi-
tion is only considered as being met if the non-current asset or disposal group is immediately avail-
able 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 
disposal groups are valued at the lower of their carrying amount and fair value less costs of dis-
posal. Impairment losses resulting from the initial classification are recognised in the income state-
ment. Assets classified as held for sale and disposal groups are no longer depreciated or amortised. 

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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 indications of 
impairment in value. An impairment loss is recognised where there is objective evidence of impair-
ment, such as where the borrower is in bankruptcy, in default or other significant financial difficul-
ties. 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 flows, tak-
ing into consideration 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 sub-
sequent 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 
costs to sell and the value in use, is less than its carrying amount, the carrying amount is written 
down 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.

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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.

3.15  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.

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 installa-
tions  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 re-measured, 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 net carrying amount. Any excess is taken directly to the 
income statement.

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, revenues 
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 and TV ser-
vices,  fixed-network  and  mobile  phone  subscriptions  as  well  as  national  and  international  tele-
phone and data traffic for residential customers. The segment also includes value-added services 
and the sale of terminal equipment.

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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.  Furthermore,  the  segment 
includes the business with on-line directories and telephone directories.

Enterprise Customers 
The segment Enterprise Customers focuses on complete communication solutions for large busi-
ness 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 telecommu-
nication service providers and the use of third-party networks by  Swisscom. It also includes roam-
ing with foreign operators whose customers use  Swisscom’s mobile networks, as well as broad-
band  services  and  regulated  products  as  a  result  of  the  unbundling  of  the  “last  mile”  for  other 
telecommunication service providers. 

IT, Network & Innovation
IT, Network & Innovation is responsible primarily for the planning, operation and maintenance of 
 Swisscom’s network infrastructure and all IT systems. It is responsible for the development and 
production of standardised IT and network services for the entire Group. In addition, IT, Network & 
Innovation  also  includes  the  support  functions  Finances,  Human  Resources  and  Strategy  for 
 Swisscom Switzerland as well as the management of real estate in Switzerland. 

Fastweb 
Fastweb is one of the largest providers of broadband services in Italy. Its product portfolio com-
prises voice, data, broadband and 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 the business area Participations. In addition, the seg-
ment includes the areas of Health and Connected Living. Participations consist principally of the 
subsidiaries  Billag  Ltd,  cablex  Ltd,  and   Swisscom  Broadcast  Ltd.   Billag  Ltd  collects  radio  and  TV 
license fees on behalf of the Swiss Confederation. cablex Ltd operates in the field of construction 
and maintenance of wired and wireless networks in Switzerland, primarily in the field of telecom-
munication.   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
Combined offerings
Swisscom provides bundled service offerings which include internet and TV as well as an optional 
fixed-line connection with telephony services. They are all offered on the basis of fixed monthly 
subscription charges (flat rate). Revenue is recognised on a straight-line basis over the contractual 
term. 

Mobile
Mobile phone services encompass basic subscription charges and in addition, domestic and inter-
national mobile phone traffic generated by  Swisscom customers in Switzerland or abroad as well 
as roaming by foreign operators whose customers use  Swisscom’s networks. Mobile services also 
include  value-added  services,  data  traffic  as  well  as  the  sale  of  mobile  handsets.  Revenue  from 
mobile telephony is recorded on the basis of the actual minutes used.  Swisscom offers subscrip-
tions with a fixed monthly flat-rate fee, 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. 

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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 rec-
ognised as revenue at the time the service is provided.
If a mobile handset is sold as a part of a bundled offering with a subscription, it is treated as a 
multi-component transaction. The price of the entire multi-component transaction is spread on a 
pro-rata  basis  over  the  various  component  parts  on  the  basis  of  the  respective  individual  sales 
prices thereof. In this respect, the revenue to be recognised for each individual component is lim-
ited by that part of the total consideration for the multi-component transaction whose payment is 
not dependent on the provision of additional services.

Fixed networks
Fixed-network services encompass primarily connection fees as well as 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  services,  operator  services  as 
well as the business with prepaid calling cards and the sale of terminal equipment. Installation 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 terminal 
equipment is recorded at the time of delivery.

Broadband
Broadband services include the range of broadband access lines offered to residential and corpo-
rate 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 con-
tract term on a straight-line basis. If no minimum contract term has been agreed, the revenue is 
recognised on the date of installation or connection.

TV
In the TV sector, revenue is generated from the range of digital TV services and video-on-demand. 
Revenue from TV services contains non-recurring installation and connection charges and recur-
ring  subscription  fees.  Installation  and  connection  fees  related  to  installations  are  deferred  and 
released to income over the minimum contract term on a straight-line basis. If no minimum con-
tract 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, maintenance and operation of communication infrastructures. Fur-
thermore, they include applications and services as well as the integration, operation and mainte-
nance of data networks and outsourcing services. Revenues from customer-specific construction 
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 
relating to and the 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. 

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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, inter alia, the number of years of service com-
pleted  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 2015. Cur-
rent pension entitlements are charged to income in the period in which they arise. Actuarial gains 
and losses are recorded in full 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 encompass 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 
taxes are recognised in principle on all temporary differences. Temporary differences arise from dif-
ferences  between  the  carrying  amount  of  a  balance  sheet  position  in  the  consolidated  financial 
statements and its value as reported for tax purposes and which will reverse in future periods. The 
tax rate used to determine the amount of deferred taxes is that which is expected to apply when the 
temporary difference reverses based on the tax rates which are in force or announced as of the bal-
ance 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 recognised 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 re-measured 
at fair value. The method of recording the fluctuations in fair value varies according to the underly-
ing transaction and the intention with regards thereto upon purchase or issuance of this underly-
ing transaction. On the date a derivative contract is entered into, management designates the pur-
pose 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 results. 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. 

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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 2015 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 IAS 19  

Defined benefit plans: employee contributions 

Various  

Various  

Improvements to IFRS 2010–2012 

Improvements to IFRS 2011–2013 

Amended International Financial Reporting Standards and Interpretations,  
whose application is not yet mandatory
The following Standards and Interpretations published up to the end of 2015 are mandatory for 
accounting periods beginning on or after 1 January 2016:

Standard  

IFRS 9  

Name  

Financial instruments  

Amendments to IFRS 10,  
IFRS 12 and IAS 28  

Investment entities: Exception to consolidation  

Amendments to IFRS 11  

Accounting for acquisitions of interests in a joint operation  

IFRS 15  

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 of acceptable methods of depreciation and amortisation  

Agriculture: Bearer plants  

Amendments to IAS 27  

Equity method in separate financial statements  

Various  

Improvements to IFRS 2012–2014  

Effective from 

1 January 2018 

1 January 2016 

1 January 2016 

1 January 2018 

1 January 2016 

1 January 2016 

1 January 2016 

1 January 2016 

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 2016 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 stan-
dards 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 to the customer 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 regard-
ing the costs of fulfilment and winning 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 
disclosure information.  Swisscom anticipates that the wide-ranging amendments, in particular in 
the  area  of  accounting  for  multi-component  contracts  and  the  prescribed  capitalisation  of  cus-
tomer 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 conclu-
sive manner. 

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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 certain 
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 preparing the consolidated financial 
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. 

Description  

Arbitrary decisions and estimation insecurity  

Further information 

Recoverability of Goodwill   Key assumptions such as projected cash flows, the discount rate (WACC)  

and long-term growth rate for determination of recoverable amount  

Defined benefit obligations   Key assumptions such as discount rate, future salary and pension increases,  

interest on pension plan savings as well as life expectancy for valuing  
the retirement-benefit obligations  

Future costs for dismantlement and restoration  
as well as the date of the dismantlement  

Note 24 

Note 10 

Note 28 

Probability of occurring event and value of the expected cash outflow  

Note 28 

Measurement of allowances taking into account historical experience  
with receivable losses  

Possibility of achieving future taxable profits which can be offset  
against the available tax loss-carry forwards  

Estimate of useful lives taking into account the expected use,  
expected physical wear, technology developments as well as  
past experience with comparable assets  

Note 18 

Note 15 

Notes 3.7 and 23

Provisions for  
dismantlement and  
restoration costs  

Provision for regulatory  
and competition  
law procedures  

Allowances for  
doubtful receivables  

Recognition of  
deferred tax assets  

Useful lives of property,  
plant and equipment  

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5  Business combinations and disposal of subsidiaries

Business combinations in 2015

In 2015,  Swisscom made payments, net of cash and cash equivalents acquired, totalling CHF 64 mil-
lion for the acquisition of subsidiaries. Of this amount, CHF 8 million relates to deferred consideration 
arising on business combinations in prior years and CHF 56 million for subsidiaries acquired in 2015. 

Business combination search.ch Ltd
In May 2014,  Swisscom and Tamedia agreed to contribute their companies  Swisscom Directories 
Ltd (local.ch) and search.ch Ltd to a jointly-held subsidiary company.  Swisscom holds 69% of the 
capital of the joint company, with Tamedia holding the remaining 31%. With the on-line directory 
platform local.ch and the Local Guide telephone directories,  Swisscom Directories Ltd is a leading 
company in Switzerland in the field of advertising and the operation of directories. Search.ch Ltd 
(search.ch) is a leading Swiss search and information service. With the merger of  Swisscom Direc-
tories Ltd (local.ch) and search.ch Ltd, there is born a comprehensive Swiss directory and informa-
tion platform for private individuals, companies and public administrations as well as an important 
advertising partner for small and medium-size companies.
The transaction was consummated at the beginning of July 2015 following consent to the transac-
tion given by the Federal Competition Commission (Weko).  Swisscom granted Tamedia a put option 
and Tamedia granted  Swisscom a call option for the 31% share of Tamedia which both can be exer-
cised as from the third year following the consummation of the transaction. The fair value of the 
put option amounts to CHF 222 million. This amount was recognised as a financial liability in the 
third quarter of 2015. The fair value of the put option corresponds to the purchase cost for the 
acquisition of search.ch Ltd. The allocation of the acquisition costs over the net assets of search.ch 
may be analysed as follows:

In CHF million  

Purchase price allocation of search.ch AG  

Cash and cash equivalents  

Other intangible assets  

Other current and non-current assets  

Defined benefit obligations  

Deferred tax liabilities  

Other current and non-current liabilities  

Identifiable assets and liabilities  

Goodwill  

Purchase consideration  

Cash and cash equivalents acquired  

Issuance of equity instruments  

Total cash inflow  

2015 

12 

42 

10 

(5) 

(4) 

(20) 

35 

187 

222 

(12) 

(222) 

(12) 

The gross amount of the trade receivables acquired amounts to CHF 7 million. At the time of the 
acquisition, it was anticipated that of this amount, CHF 1 million was non-collectible. No transac-
tion costs arose in connection with the acquisition of search.ch. The principal reasons for the recog-
nition  of  goodwill  are  the  anticipated  synergies  from  distribution  as  well  as  additional  market 
share. In 2015, there resulted additional net revenues of CHF 18 million and a profit of CHF 4 million 
from this business combination. On the assumption that the subsidiary acquired in 2015 had been 
included in the consolidated financial statements as from the date of 1 January 2015, there would 
have resulted consolidated pro-forma net revenues of CHF 11,693 million and a consolidated pro-
forma net income of CHF 1,363 million. 

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Other business combinations in 2015
In 2015,  Swisscom acquired the entire share capital of two companies, the Veltigroup group and 
H-Net Ltd. Furthermore,  Swisscom acquired in 2015 51% of the share capital of Mila Ltd. With the 
acquisition of Veltigroup,  Swisscom consolidates its ICT portfolio for business clients and its pres-
ence in Western Switzerland. Veltigroup is a leading ICT service provider and offers companies a 
complete ICT service offering from infrastructure through to end-customer services and solutions. 
Through the purchase of H-Net Ltd,  Swisscom strengthens its portfolio in the field of healthcare. 
H-Net Ltd is one of the leading companies in the fields of administrative and medical data exchange 
in healthcare. H-Net Ltd was merged with  Swisscom Health Ltd following acquisition. The purchase 
of Mila Ltd is designed to make a contribution to all three strategic market thrusts of  Swisscom 
(client orientation, innovation, operational excellence).
In addition,  Swisscom acquired the Avanti business from HP Switzerland. Avanti is an operations 
control  system  and  back-office  for  emergency  response  organisations.  Furthermore,   Swisscom 
acquired  the  Swiss  business  of  World  Television  (Switzerland)  Limited.  Through  this,   Swisscom 
Event & Media Solutions could further expand its existing offering in the field of video and stream-
ing services thereby becoming the Swiss market leader in the field of on-line video communications 
and live-streaming for corporate customers.
The other subsidiaries and business areas acquired in 2015 are regarded as immaterial business 
combinations and are thus presented on an aggregate basis. The aggregate allocation of acquisi-
tion costs over the net assets acquired may be analysed as follows:

In CHF million  

Purchase price allocation of other business combinations  

Cash and cash equivalents  

Other intangible assets  

Other current and non-current assets  

Defined benefit obligations  

Deferred tax liabilities  

Other current and non-current liabilities  

Identifiable assets and liabilities  

Share of identifiable net assets attributable to non-controlling interests  

Goodwill  

Acquisition costs  

Cash and cash equivalents acquired  

Deferred payment of purchase price  

Total cash outflow  

2015 

21 

60 

52 

(25) 

(7) 

(58) 

43 

(8) 

68 

103 

(21) 

(14) 

68 

The gross amount of trade receivables acquired totals CHF 34 million. At the time of the acquisition, 
it was anticipated that all of these receivables were considered collectible. No transaction costs 
arose in connection with the acquisition of the remaining subsidiaries acquired in 2015. The princi-
pal  reasons  for  the  recognition  of  goodwill  are  the  anticipated  synergies,  the  additional  market 
shares and the qualified workforce. In 2015, there resulted additional net revenues of CHF 139 mil-
lion and a net income of CHF 3 million from these business combinations. On the assumption that 
the subsidiaries acquired in 2015 had been included in the consolidated financial statements as 
from the date of 1 January 2015, there would have resulted consolidated pro-forma net revenues of 
CHF 11,679 million and a consolidated pro-forma net income of CHF 1,361 million.

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 SA in September 2014. 

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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 equates to a total pur-
chase 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% was CHF 466 million. Because the 
threshold of 98% within the framework of public takeover bid was exceeded,  Swisscom was able to 
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. 
Settlement of the deferred portion of the purchase price took place in the second quarter of 2015.
The takeover of PubliGroupe was primarily designed 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  outstanding  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 take-
over, the transaction is dealt with in shareholders’ equity. The carrying amount in  Swisscom’s con-
solidated financial statements of its 49% shareholding in LTV Yellow Pages Ltd at the time of the 
takeover was CHF 26 million. In accordance with IFRS, the difference of CHF 82 million between the 
carrying amount and the fair value was recognised as other financial income in the third quarter of 
2014. Following the takeover, LTV Yellow Pages Ltd and local.ch Ltd were merged into  Swisscom 
Directories Ltd. PubliGroupe holds, in addition, shareholdings in media companies and media ser-
vice providers as well as being the owner of real-estate properties.  Swisscom plans to sell the share-
holdings and 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.
In  accordance  with  IFRS,  the  acquisition  costs  for  the  takeover  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 acquired 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 the consolidated financial 
statements.
 Swisscom’s  consolidated  financial  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.

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The definitive purchase price allocation for the PubliGroupe takeover was completed in the third 
quarter  of  2015  and  the  prior  year’s  figures  were  restated  accordingly.  The  reconciliation  of  the 
provisional and definitive price allocation is set out below:

In CHF million  

Purchase price allocation PubliGroupe SA  

Cash and cash equivalents  

Other financial assets  

Non-current assets held for sale  

Investments in associates  

Property, plant and equipment  

Other intangible assets  

Receivables from pension plans (defined benefit obligations)  

Other current and non-current assets  

Deferred tax liabilities  

Financial liabilities  

Other current and non-current liabilities  

Identifiable assets and liabilities  

Goodwill  

Acquisition costs  

Cash and cash equivalents acquired  

Investments in associates  

Deferred payment of purchase price  

Cash outflow  

Reported   
provisionally   

Adjustment   

Definitive 

16   

42   

137   

48   

4   

63   

15   

48   

(11)  

(20)  

(114)  

228   

192   

420   

(16)  

(108)  

(8)  

288   

–   

(7)  

29   

11   

–   

–   

(24)  

–   

(10)  

–   

5   

4   

(4)  

–   

–   

–   

–   

–   

16 

35 

166 

59 

4 

63 

(9) 

48 

(21) 

(20) 

(109) 

232 

188 

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 CHF 7 million was irrecoverable. The main reasons for the recogni-
tion of goodwill are the anticipated synergies and additional market share as well as the qualified 
workforce. Transaction costs of CHF 1 million were recorded as other operating expenses in con-
nection with the takeover of PubliGroupe.
The  following  retroactive  adjustments  to  the  consolidated  balance  sheet  of   Swisscom  as  of 
31 December 2014 resulted from the definitive purchase price allocation:

In CHF million  

Reported   

Adjustment   

Restated 

Consolidated balance sheet at 31 December 2014  

Other financial assets  

Non-current assets held for sale  

Goodwill  

Investments in associates  

Defined benefit obligations  

Provisions  

Deferred tax liabilities  

Equity  

Share of equity attributable to equity holders of  Swisscom Ltd  

Share of equity attributable to non-controlling interests  

273   

80   

4,987   

171   

2,441   

932   

357   

5,457   

5,454   

3   

(7)  

29   

(4)  

11   

(9)  

(5)  

14   

29   

29   

–   

266 

109 

4,983 

182 

2,432 

927 

371 

5,486 

5,483 

3 

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The following retroactive adjustments to the consolidated statement of comprehensive income for 
the year ended 31 December 2014 resulted from the definitive purchase price allocation:

In CHF million  

Reported   

Adjustment   

Restated 

Consolidated statement of comprehensive income 2014  

Net income  

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  

1,706   

(938)  

768   

757   

11   

–   

29   1 

29   

29   

–   

1,706 

(909) 

797 

786 

11 

1  Actuarial gains from defined benefit pension plans of CHF 32 million less income taxes of CHF 3 million. 

Disposal of subsidiaries in 2015

In 2015,  Swisscom disposed of Alphapay Ltd and its entire shareholdings in the  Swisscom Hospital-
ity Services Group. Alphapay Ltd is active as a debt-collection service provider and is specialised in 
the receivables management of third parties.  Swisscom Hospitality Services offers broadband ser-
vices to guests and clients in the fields of hotel and conference services in Europe and North Amer-
ica. In addition, iWare SA and Spree7 GmbH, both active in the media sector, were sold in 2015, The 
sale  of  these  subsidiaries  gave  rise  to  a  profit  of  CHF  19  million  which  was  recognised  as  other 
financial  income.  The  aggregate  carrying  amounts  of  the  net  assets  disposed  of  as  well  as  the 
aggregate cash inflows from the sales of subsidiaries in 2015 may be analysed as follows:

In CHF million  

Cash and cash equivalents  

Trade and other receivables  

Property, plant and equipment  

Goodwill  

Deferred tax assets  

Other current and non-current assets  

Trade and other payables  

Other current and non-current liabilities  

Total net assets sold  

Purchase consideration  

Cash and cash equivalents sold  

Deferred payment of purchase price  

Total cash inflow from sale of subsidiaries  

2015 

11 

21 

2 

13 

3 

11 

(14) 

(21) 

26 

45 

(11) 

(1) 

33 

161

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6  Segment information

Changes in segment reporting

Swisscom conducts its activities for large corporate clients from the business areas Corporate Busi-
ness, Network & IT and  Swisscom IT Services, bundled together in order to react to the needs of 
corporate clients from a single source and to offer rapid cloud-based solutions. The new business 
segment Enterprise Customers services all large corporate clients, thereby advancing to become 
one of the largest ICT service providers in Switzerland for large corporations. From now on, the 
business area IT, Network & Innovation is responsible for the operation of all IT systems thereby 
taking  over  the  operation  of  the  IT  platforms  previously  managed  by   Swisscom  IT  Services.  It  is 
responsible for the development and production of standardised IT and network services for the 
entire Group. In addition, it now manages the real estate located in Switzerland. As a result of these 
modifications,   Swisscom  IT  Services  and   Swisscom  Real  Estate  Ltd  are  integrated  into  segment 
reporting for the segments Enterprise Customers as well as IT, Network & Innovation. Previously, 
these business units were reported under Other Operating Segments. The prior year’s figures have 
been restated as follows:

In CHF million  

Net revenue for  
financial year 2014  

Residential Customers  

Small and Medium-Sized Enterprises  

Enterprise Customers  

Wholesale  

IT, Network & Innovation  

Elimination  

Swisscom Switzerland  

Fastweb  

Other Operating Segments  

Group Headquarters  

Elimination  

Total net revenue  

Segment result  
Financial year 2014  

Residential Customers  

Small and Medium-Sized Enterprises  

Enterprise Customers  

Wholesale  

IT, Network & Innovation  

Elimination  

Swisscom Switzerland  

Fastweb  

Other Operating Segments  

Group Headquarters  

Elimination  

Total segment result  

162

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Adjustment   

Restated 

5,326   

1,159   

1,788   

929   

–   

(571)  

8,631   

2,047   

1,889   

2   

(866)  

11,703   

2,823   

850   

832   

381   

(2,483)  

–   

2,403   

(119)  

186   

(126)  

(22)  

2,322   

(164)  

172   

781   

–   

126   

(217)  

698   

–   

(1,224)  

–   

526   

–   

(92)  

44   

22   

–   

173   

(1)  

146   

–   

(144)  

(2)  

–   

–   

5,162 

1,331 

2,569 

929 

126 

(788) 

9,329 

2,047 

665 

2 

(340) 

11,703 

2,731 

894 

854 

381 

(2,310) 

(1) 

2,549 

(119) 

42 

(128) 

(22) 

2,322 

 
 
 
 
 
 
 
 
  
 
 
 
 
 
   
   
 
   
   
 
  
 
 
 
 
 
   
   
 
   
   
 
General disclosures

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 Oper-
ating Decision Maker. The segment information disclosed is in line with that reported in the inter-
nal reporting system. Reporting is divided into the segments “Residential Customers”, “Small and 
Medium-Sized Enterprises”, “Enterprise Customers”, “Wholesale” and “IT, Network & Innovation” 
which are regrouped under  Swisscom Switzerland, as well as “Fastweb” and “Other Operating Seg-
ments”. In addition, “Group Headquarters”, which includes unallocated costs, are reported sepa-
rately in segment reporting. Further segment disclosures are set out in Note 3.16.
Group Headquarters charges no management fees for its financial management and the segment 
IT, Network & Innovation charges no network costs to other segments. Other services between the 
segments are recharged between the segments at market prices. The results of the segments Res-
idential  Customers,  Small  and  Medium-Sized  Enterprises,  Enterprise  Customers  and  Wholesale 
equate to a contribution margin prior to network costs. The segment results of IT, Network & Inno-
vation reports, as its segment result, operating expenses and depreciation and amortisation, less 
revenues from the rental and management of real estate, the capitalised costs of self-constructed 
assets and other income. The segment results of  Swisscom Switzerland correspond in aggregate to 
the operating results (EBIT) of  Swisscom Switzerland. The services offered by the individual operat-
ing segments are described in Note 3.16. The segment results of Fastweb and Other Operating 
Segments correspond to the operating results (EBIT) of these units. This latter encompasses net 
revenues from external customers and other segments, less segment expenses, depreciation and 
amortisation and impairment losses on property, plant & equipment and intangible assets. Seg-
ment expenses comprise the costs of materials and services, personnel expenses and other oper-
ating costs less capitalised costs of self-constructed assets and other income.
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 2015, an amount of CHF 60 mil-
lion is included in the column “Eliminations” as a reconciling item to retirement-benefit expense in 
accordance with IAS 19 (prior year: no expense). 
Services provided to or sales of assets recharged between the individual segments may include 
unrealised gains or losses. These are eliminated and are reported in the segment information in the 
column “Eliminations”. 

Segment information 2014 and 2015

Segment information for 2015 of  Swisscom may be analysed as follows:

2015, in CHF million  

Net revenue from external customers  

Net revenue from 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  

Swisscom   
Switzerland   

Fastweb   

9,475   

1,862   

70   

9,545   

2,218   

5   

1,867   

(16)  

Other   
Operating   
Segments   

Group   
Head-   
quarters   

340   

263   

603   

(5)  

1   

1   

2   

(117)  

Elimi-   
nation   

Total 

–   

11,678 

(339)  

(339)  

(68)  

– 

11,678 

2,012 

(272) 

23 

1,763 

(401) 

1,362 

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  

105   

42   

1,817   

1,383   

20   

16   

581   

635   

–   

–   

76   

48   

74   

(3)  

7   

–   

–   

–   

–   

–   

–   

223 

(19)  

(6)  

–   

–   

2,427 

2,086 

17 

23 

163

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Segment information 2015 of  Swisscom Switzerland may be analysed as follows:

2015, in CHF million  

Small and   
Medium-   
Sized   
Enterprises   

Residential   
Customers   

Enterprise   
Customers   

IT,   
Whole-    Network &   
Innovation   

sale   

Elimi-   
nation   

Total 
Swisscom 
Switzer- 
land 

Net revenue from external customers  

5,075   

1,339   

2,449   

Net revenue from other segments  

Net revenue  

Segment result  

Associates  

149   

5,224   

2,797   

31   

205   

1,370   

2,654   

859   

818   

31   

2   

15   

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

180   

Depreciation, amortisation and impairment losses  

136   

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

Share of results of associates  

(3)  

50   

48   

–   

–   

171   

92   

(5)  

–   

579   

377   

956   

198   

56   

–   

–   

–   

19   

33   

97   

130   

(2,454)  

1   

1,416   

1,107   

25   

–   

–   

9,475 

(789)  

(789)  

–   

–   

–   

–   

–   

–   

70 

9,545 

2,218 

105 

1,817 

1,383 

20 

16 

Segment information 2014 of  Swisscom is to be analysed as follows:

2014, in million CHF,  
restated  

Net revenue from external customers  

Net revenue from 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  

Swisscom   
Switzerland   

Fastweb   

9,253   

2,043   

76   

9,329   

2,549   

4   

2,047   

(119)  

Other   
Operating   
Segments   

Group   
Head-   
quarters   

406   

259   

665   

42   

1   

1   

2   

(128)  

68   

–   

1,768   

1,286   

52   

26   

47   

–   

682   

744   

–   

–   

67   

109   

38   

61   

(3)  

–   

–   

–   

–   

5   

–   

–   

Elimi-   
nation   

Total 

–   

11,703 

(340)  

(340)  

(22)  

–   

–   

(28)  

(5)  

–   

–   

– 

11,703 

2,322 

(260) 

26 

2,088 

(382) 

1,706 

182 

109 

2,460 

2,091 

49 

26 

164

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Segment information 2014 of  Swisscom Switzerland is to be analysed as follows:

2014, in million CHF,  
restated  

Small and   
Medium-   
Sized   
Enterprises   

Residential   
Customers   

Enterprise   
Customers   

IT,   
Whole-    Network &   
Innovation   

sale   

Elimi-   
nation   

Total 
Swisscom 
Switzer- 
land 

Net revenue from external customers  

5,006   

1,301   

2,344   

Net revenue from other segments  

Net revenue  

Segment result  

Associates  

156   

5,162   

2,731   

–   

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

161   

Depreciation, amortisation and impairment losses  

114   

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

Share of results of associates  

(1)  

–   

30   

225   

1,331   

2,569   

894   

854   

3   

37   

21   

–   

2   

–   

152   

88   

(1)  

–   

570   

359   

929   

381   

64   

–   

–   

–   

24   

32   

94   

126   

(2,310)  

1   

1,418   

1,063   

54   

–   

–   

9,253 

(788)  

(788)  

(1)  

–   

–   

–   

–   

–   

76 

9,329 

2,549 

68 

1,768 

1,286 

52 

26 

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 which 
primarily provides fixed-network and IP-based products in Italy. Net revenue and assets are allo-
cated  to  regions.  Net  revenue  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  

2015   

2014 

Net revenue    Non-current assets   

Net revenue    Non-current assets 

9,764   

1,864   

43   

7   

–   

14,151   

2,904   

125   

–   

592   

9,586   

2,048   

55   

14   

–   

13,423 

3,281 

151 

– 

651 

11,678   

17,772   

11,703   

17,506 

2015   

2,804   

3,439   

2,248   

3,186   

1   

2014 

2,852 

3,832 

1,938 

3,080 

1 

11,678   

11,703 

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 customer accounted for more than 10% 
of segment revenue in 2014 and 2015.

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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  

2015   

10,887   

788   

3   

2014 

10,874 

828 

1 

11,678   

11,703 

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

2015   

19   

484   

1,124   

174   

263   

278   

2,342   

2015   

2,295   

257   

320   

9   

2   

4   

67   

65   

2014 

42 

503 

1,103 

176 

246 

299 

2,369 

2014 

2,194 

232 

244 

10 

5 

5 

(1) 

62 

3,019   

2,751 

 Swisscom  supports  employees  involved  in  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.

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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 346 million in 2015 (prior year: CHF 268 million). Of this amount, 
CHF 320 million (prior year: CHF 244 million) was recorded as personnel expense and CHF 26 million 
(prior year: CHF 24 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 mini-
mum 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 contribu-
tions varying with age of 5–13% of the insured salary which are credited to the individual retire-
ment 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 6.11%. The accumulated savings result from employee and employer contributions which are 
paid into the individual savings account of each 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 founda-
tion. The Foundation Council, which is constituted by an equal number of representatives of the 
employer and employees, 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 funding shortfall is permitted. The Foundation Council must take appropriate mea-
sures in order to solve the shortfall within a reasonable timeframe. Pursuant to BVG, additional 
employer and employee contributions may be incurred whenever a significant shortfall in accor-
dance 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 2015, the funding ratio as defined by BVG of comPlan was approx. 108% (prior year: 
111%). 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 invest-
ment controller. The Foundation Council determines the investment strategy and tactical band-
widths 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 the plans of various subsidiary companies in Switzerland which did not join comPlan, 
other pension plans include the pension plan for Fastweb employees. Employees of the Italian sub-
sidiary 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. 

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Pension cost

Defined-benefit pension plans

In CHF million  

Current service cost  

Plan amendments  

Administration expense  

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   

305   

–   

4   

309   

25   

25   

Other   
plans   

13   

(3)  

1   

11   

1   

1   

2015   

comPlan   

318   

234   

(3)  

5   

320   

26   

26   

–   

3   

237   

24   

24   

334   

12   

346   

261   

Other   
plans   

6   

–   

1   

7   

–   

–   

7   

2014 

240 

– 

4 

244 

24 

24 

268 

In addition, other comprehensive income includes an actuarial loss of CHF 393 million (prior year: 
CHF 1,128 million) which may be analysed as follows:

In CHF million  

Actuarial gains and losses from:  

Change of the demographical assumptions  

Change of the financial assumptions  

Experience adjustments to defined benefit obligations  

Return on plan assets excluding the  
recognised part of financial result  

Expense (income) of defined benefit plans  
recognised in other comprehensive income  

comPlan   

Other   
plans   

2015   

comPlan   

Other   
plans   

2014 
restated 

(3)  

171   

85   

146   

399   

–   

2   

(8)  

–   

(6)  

(3)  

173   

77   

–   

1,536   

(102)  

–   

12   

–   

– 

1,548 

(102) 

146   

(315)  

(3)  

(318) 

393   

1,119   

9   

1,128 

Defined-contribution pension plans
Expenses in 2015 for defined-contribution plans aggregated CHF 9 million (prior year: CHF 10 million).

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Status of pension plans

In CHF million  

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 business combinations  

Disposals from sales of subsidiaries  

Plan amendments  

Foreign currency translation adjustments  

comPlan   

Other   
plans   

2015   

comPlan   

Other   
plans   

2014 
restated 

11,406   

294   

11,700   

9,533   

162   

9,695 

305   

127   

169   

(288)  

253   

–   

(37)  

–   

–   

13   

3   

6   

(19)  

(6)  

89   

(1)  

(12)  

(2)  

318   

130   

175   

(307)  

247   

89   

(38)  

(12)  

(2)  

–   

234   

218   

162   

(259)  

1,434   

–   

–   

–   

–   

84   

6   

–   

1   

(2)  

12   

199   

–   

–   

–   

(84)  

294   

240 

218 

163 

(261) 

1,446 

199 

– 

– 

– 

– 

11,700 

Transfer of pension plans to comPlan  

248   

(248)  

Balance at 31 December  

12,183   

117   

12,300   

11,406   

Plan assets  

Balance at 1 January  

Interest income on plan assets  

Employer contributions  

Employee contributions  

Benefits paid  

Return on plan assets excluding the part  
recognised in financial result  

Additions from business combinations  

Disposals from sales of subsidiaries  

Plan amendments  

Administration expense  

Transfer of pension plans to comPlan  

Balance at 31 December  

Net defined benefit obligations  

9,026   

242   

9,268   

8,286   

116   

8,402 

102   

256   

169   

(288)  

(146)  

–   

(23)  

–   

(4)  

215   

9,307   

2   

9   

6   

(19)  

–   

59   

–   

(9)  

(1)  

(215)  

104   

265   

175   

(307)  

(146)  

59   

(23)  

(9)  

(5)  

–   

194   

259   

162   

(259)  

315   

–   

–   

–   

(3)  

72   

74   

9,381   

9,026   

–   

7   

1   

(2)  

3   

190   

–   

–   

(1)  

(72)  

242   

194 

266 

163 

(261) 

318 

190 

– 

– 

(4) 

– 

9,268 

Net defined benefit obligations recognised at 31 December  

2,876   

43   

2,919   

2,380   

52   

2,432 

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  

Disposals from sales of subsidiaries  

Additions from business combinations  

Expense (income) of defined benefit plans  
recognised in other comprehensive income  

Foreign currency translation adjustments  

Transfer of pension plans to comPlan  

Balance at 31 December  

comPlan   

2,380   

334   

(256)  

(14)  

–   

399   

–   

33   

2,876   

Other   
plans   

2015   

comPlan   

Other   
plans   

2014 
restated 

52   

12   

(9)  

(1)  

30   

(6)  

(2)  

(33)  

43   

2,432   

1,247   

46   

1,293 

346   

(265)  

(15)  

30   

261   

(259)  

–   

–   

393   

1,119   

(2)  

–   

–   

12   

2,919   

2,380   

7   

(7)  

–   

9   

9   

–   

(12)  

52   

268 

(266) 

– 

9 

1,128 

– 

– 

2,432 

The  weighted  average  duration  of  the  net  present  value  of  the  recorded  pension  obligations  is 
18 years (prior year: 18 years).

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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:

31.12.2015   

31.12.2014 

Category  

Government bonds Switzerland  

Corporate bonds Switzerland  

Investment   
strategy   

8.0%   

6.0%   

Quoted   

2.2%   

7.8%   

Government bonds developed markets, World  

10.0%   

10.1%   

Corporate bonds developed markets, World  

Government bonds emerging markets, World  

Private debt  

9.0%   

7.0%   

6.0%   

9.0%   

6.5%   

0.0%   

Not   
quoted   

7.4%   

0.0%   

0.0%   

0.0%   

0.0%   

4.9%   

Total   

Quoted   

9.6%   

7.8%   

5.3%   

8.7%   

10.1%   

11.0%   

9.0%   

6.5%   

4.9%   

7.9%   

6.6%   

0.0%   

Third-party debt instruments  

46.0%   

35.6%   

12.3%   

47.9%   

39.5%   

Equity shares Switzerland  

5.0%   

4.9%   

Equity shares developed markets, World  

12.0%   

11.0%   

Equity shares emerging markets, World  

Equity instruments  

Real estate Switzerland  

Real estate World  

Real estate  

Commodities  

Private markets  

8.0%   

25.0%   

11.0%   

6.0%   

7.4%   

23.3%   

8.2%   

3.7%   

17.0%   

11.9%   

4.0%   

7.0%   

1.7%   

0.0%   

0.0%   

0.0%   

0.0%   

0.0%   

0.0%   

3.6%   

0.0%   

3.6%   

1.9%   

6.1%   

3.6%   

4.9%   

6.2%   

11.0%   

12.7%   

7.4%   

23.3%   

11.8%   

3.7%   

8.1%   

27.0%   

8.1%   

4.1%   

15.5%   

12.2%   

3.6%   

6.1%   

3.6%   

1.2%   

0.0%   

0.0%   

Not   
quoted   

7.7%   

0.0%   

0.0%   

0.0%   

0.0%   

1.0%   

8.7%   

0.0%   

0.0%   

0.0%   

0.0%   

2.3%   

0.0%   

2.3%   

2.6%   

5.1%   

1.4%   

Total 

13.0% 

8.7% 

11.0% 

7.9% 

6.6% 

1.0% 

48.2% 

6.2% 

12.7% 

8.1% 

27.0% 

10.4% 

4.1% 

14.5% 

3.8% 

5.1% 

1.4% 

Cash and cash equivalents and other investments  

1.0%   

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Cash and cash equivalents and  
alternative investments  

12.0%   

1.7%   

11.6%   

13.3%   

1.2%   

9.1%   

10.3% 

Total plan assets  

100.0%   

72.5%   

27.5%   

100.0%   

79.9%   

20.1%   

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 various 
investment categories, markets, currencies and industry segments in both developed and emerg-
ing markets. The interest rate duration of interest-bearing assets is 5.77 years (prior year: 5.71 years) 
and the average rating of these assets is A–. Within the overall portfolio, all foreign currency posi-
tions are hedged against the Swiss franc following a currency strategy to the extent necessary to 
meet a pre-determined ratio of 94% (CHF or CHF-hedged). The unquoted and therefore rather illiq-
uid investments make up 27.5% of total plan assets. Following this investment strategy, comPlan 
anticipates a target value for the value fluctuation reserve of 18.1% (basis: 2016 financial year). 

Other pension plans
The other plans pursue the goal of achieving the highest possible return on assets within the frame-
work 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 invest-
ment categories, markets, currencies and industry segments.

Additional information on plan assets 

As of 31 December 2015, plan assets include  Swisscom Ltd shares and bonds with a fair value of 
CHF 5 million (prior year: CHF 7 million). The effective return on plan assets in 2015 amounted to 
CHF –42 million (prior year: CHF 519 million).
In 2016,  Swisscom expects to make payments to the pension funds for ordinary employee contri-
butions totalling CHF 250 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)  

2015   

2014 

comPlan   

Other plans   

comPlan   

Other plans 

0.94%   

1.75%   

–   

0.94%   

21.49   

23.96   

1.46%   

1.64%   

–   

1.34%   

21.49   

23.96   

1.13%   

1.75%   

0.10%   

1.13%   

21.39   

23.86   

1.31% 

1.81% 

0.10% 

1.13% 

21.39 

23.86 

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. Zero growth in 
pensions reflects comPlan’s lack of potential. Interest accruing on the retirement savings equates 
to the discount rate. From 2012 on,  Swisscom applies the BVG 2010 generation tables for life-ex-
pectancy 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%; –0.0%)  

Interest on old age savings accounts (change +/– 0.5%)  

Longevity at age of 65 (change +/–0.5 year)  

Defined benefit obligations   

Current service cost   1

Increase   
Assumption   

Decrease   
Assumption   

Increase   
Assumption   

Decrease 
Assumption 

(899)  

79   

792   

118   

166   

1,040   

(74)  

–   

(108)  

(168)  

(39)  

8   

29   

8   

5   

47 

(8) 

– 

(8) 

(5) 

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 half 
a year, respectively. In the process, only one of the assumptions is adjusted each time, the other 
parameters remain unchanged. In the sensitivity analysis in view of a negative movement in pen-
sion increases, no change was made as the reduction in pension benefits is not possible. 

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

2015   

2014 

2   

–   

2   

3 

2 

5 

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 their emoluments in  Swisscom shares. Members of the Group Exec-
utive  Board  receive  25%  of  their  variable  performance-related  salary  component  in   the  form  of 
 Swisscom shares. Group Executive Board members may increase this share up to a maximum of 
50% at their discretion. The shares are allocated based on their tax values. The level of the earn-
ings-related compensation and the number of shares allocated are determined in the subsequent 

171

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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 473 (prior year: CHF 449). The shares are 
subject to a retention period of three years from the grant date. The shares are vested immediately 
upon delivery.
In 2015, 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 2015  

Members of the Board of Directors  

Members of the Group Executive Board 1 

Other Management members  

Total 2015  

1  Allocation for the financial year 2014. 

Number of   
allocated shares   

Market price   
in CHF   

Expense in 
CHF million 

1,302   

1,268   

1,309   

3,879   

563   

563   

563   

563   

0.7 

0.7 

0.7 

2.1 

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 

Other share-based payments plans

As  recognition  for  exceptional  services  rendered  in  the  prior  year,  equity  share  premiums  and 
4,520 shares with a market price of CHF 535 were granted to employees gratuitously for excep-
tional services rendered and an expense of CHF 2 million was recorded. 

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  

2015   

345   

285   

10   

104   

261   

227   

300   

200   

81   

143   

741   

2014 

346 

322 

11 

83 

239 

221 

349 

199 

87 

145 

538 

2,697   

2,540 

Other operating expense includes provisions established and released relating to regulatory and 
competition-law-related proceedings. See Note 28.

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13  Capitalised costs of self-constructed assets and other income

In CHF million  

Capitalised costs of 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 costs of self-constructed assets and other income  

2015   

337   

27   

5   

109   

478   

2014 

267 

60 

6 

37 

370 

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  

Capitalised borrowing costs  

Gain on sale of subsidiaries. See Note 5.  

Gain on successive company acquisitions. See Note 5.  

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.  

Foreign exchange losses  

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  

2015   

2014 

10   

8   

19   

–   

–   

6   

43   

(199)  

(13)  

(26)  

(40)  

(13)  

–   

(24)  

(315)  

(272)  

10 

12 

– 

82 

1 

7 

112 

(228) 

(46) 

(24) 

– 

(16) 

(41) 

(17) 

(372) 

(260) 

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  

2015   

–   

10   

10   

(162)  

(32)  

(5)  

(199)  

(189)  

2014 

1 

9 

10 

(189) 

(36) 

(3) 

(228) 

(218) 

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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  

2015   

296   

(1)  

106   

401   

387   

14   

2014 

373 

5 

4 

382 

412 

(30) 

In addition, the other comprehensive income includes positive income taxes of CHF 133 million 
(prior year: CHF 250 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  

Analysis of income taxes

2015   

51   

80   

(1)  

3   

133   

2014 
restated 

15 

238 

(2) 

(1) 

250 

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’s operating 
subsidiaries in Switzerland. The applicable income tax rate remains unchanged from the prior year 
at 20.9%. 

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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 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  

2015   

1,692   

71   

1,763   

20.9%   

368   

(5)  

19   

2   

(7)  

7   

–   

(23)  

36   

4   

401   

2014 

2,206 

(118) 

2,088 

20.9% 

436 

(5) 

(21) 

(2) 

(10) 

9 

(2) 

(16) 

(12) 

5 

382 

22.7%   

18.3% 

 
 
 
 
 
 
 
  
   
  
 
  
 
 
 
   
 
  
 
 
 
Income tax assets and liabilities

Current income 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 business combinations  

Current income tax liabilities at 31 December, net  

Thereof current income tax assets  

Thereof current income tax liabilities  

Thereof Switzerland  

Thereof foreign countries  

2015   

155   

295   

23   

(345)  

(5)  

2   

125   

(21)  

146   

129   

(4)  

2014 

162 

378 

1 

(377) 

(9) 

– 

155 

(17) 

172 

159 

(4) 

Deferred tax assets and liabilities
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   

31.12.2015   

Net   
amount   

Assets   

Liabilities   

31.12.2014 
restated 

Net 
amount 

41   

–   

86   

582   

171   

192   

(523)  

(335)  

(59)  

–   

–   

(91)  

1,072   

(1,008)  

(482)  

(335)  

27   

582   

171   

101   

64   

354   

(290)  

(121)  

185   

47   

–   

79   

508   

218   

98   

950   

(467)  

(341)  

(4)  

–   

–   

(92)  

(904)  

(420) 

(341) 

75 

508 

218 

6 

46 

417 

(371) 

(91) 

137 

In 2015, 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    Recognised   
in income   
statement   

31.12.2014,   
restated   

    Recognised   
in other   
compre-   
hensive   
income   

Change   
in scope   
of consoli-   

Foreign   
currency   
translation   

Balance at 
dation    adjustments    31.12.2015 

(420)  

(341)  

75   

508   

218   

6   

46   

(59)  

17   

(45)  

(9)  

(31)  

21   

–   

–   

–   

80   

–   

76   

–   

(20)  

(2)  

4   

3   

1   

(106)  

156   

(14)  

(3)  

9   

(1)  

(1)  

(19)  

(3)  

(18)  

(482) 

(335) 

27 

582 

171 

101 

64 

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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   

Balance at 
translation    31.12.2014, 
restated 

dation    adjustments   

(301)  

(364)  

10   

268   

203   

7   

(177)  

(119)  

35   

65   

–   

16   

(1)  

(4)  

–   

–   

–   

239   

–   

12   

251   

–   

(12)  

–   

1   

2   

(12)  

(21)  

–   

–   

–   

–   

(3)  

–   

(3)  

(420) 

(341) 

75 

508 

218 

6 

46 

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 2015, various subsidiaries recognised deferred tax 
assets on tax loss carry-forwards and other temporary differences totalling CHF 1,072 million (prior 
year: CHF 950 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 202 million (prior year: CHF 237 million) were recognised by subsidiaries reporting a loss in 
2014 or 2015. 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. 
Tax loss carry-forwards for which no deferred tax assets were recognised, 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  

31.12.2015   

31.12.2014 

–   

1   

8   

12   

15   

22   

26   

32   

116   

84   

32   

1 

2 

2 

8 

14 

29 

23 

115 

194 

62 

132 

Deferred  tax  liabilities  of  CHF  6  million  (prior  year:  none)  were  recognised  on  the  undistributed 
earnings of subsidiaries as of 31 December 2015. Temporary differences of subsidiaries and associ-
ates, on which no deferred income taxes were recognised as of 31 December 2015, amounted to 
CHF 931 million (prior year: CHF 779 million). 

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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)  

2015   

1,361   

2014 

1,694 

51,801,558   

51,801,267 

26.27   

32.70 

 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 deposits  

Total cash and cash equivalents  

31.12.2015   

31.12.2014 

324   

324   

302 

302 

As in the prior year,  Swisscom had no current term deposits outstanding in 2015. 

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 receivables  

31.12.2015   

31.12.2014 

2,334   

246   

(184)  

2,396   

89   

9   

25   

21   

(5)  

139   

2,535   

2,413 

236 

(195) 

2,454 

60 

26 

33 

28 

(15) 

132 

2,586 

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 minimised due to the large number of customers. Risks are moni-
tored by country. The adequacy of valuation allowances is assessed on the basis of numerous fac-
tors.  Amongst  these  are  ageing  analyses  of  receivables,  the  current  solvency  of  customers  and 
experience from the past.

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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  

Total allowance for receivables  

Total trade receivables, net  

31.12.2015   

31.12.2014 

1,836   

715   

29   

2,580   

(58)  

(125)  

(1)  

(184)  

2,396   

1,759 

854 

36 

2,649 

(51) 

(140) 

(4) 

(195) 

2,454 

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   

31.12.2015   

Allowance   

Gross amount   

31.12.2014 

Allowance 

1,855   

364   

73   

94   

194   

2,580   

(7)  

(5)  

(5)  

(28)  

(139)  

(184)  

1,858   

421   

78   

93   

199   

2,649   

(8) 

(6) 

(6) 

(31) 

(144) 

(195) 

The table below presents the changes in allowances for trade and other receivables.

178

In CHF million  

Balance at 31 December 2013  

Additions to allowances  

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Write-off of irrecoverable receivables subject to allowance  

Release of unused allowances  

Additions from business combinations  

Foreign currency translation adjustments  

Balance at 31 December 2014  

Additions to allowances  

Write-off of irrecoverable receivables subject to allowance  

Release of unused allowances  

Additions from business combinations  

Disposals from sales of subsidiaries  

Foreign currency translation adjustments  

Balance at 31 December 2015  

Trade   
receivables   

Other 
receivables 

164   

93   

(60)  

(6)  

7   

(3)  

195   

84   

(78)  

(1)  

1   

(3)  

(14)  

184   

16 

1 

– 

(2) 

– 

– 

15 

1 

– 

(1) 

– 

(10) 

– 

5 

 
 
 
 
 
 
 
  
  
   
   
   
 
  
Construction contracts

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  

2015   

88   

(10)  

78   

(62)  

16   

25   

(9)  

52   

2014 

104 

6 

110 

(79) 

31 

33 

(2) 

72 

In 2015, construction contracts generated net revenues of CHF 262 million (prior year: CHF 293 million).

19  Other financial assets

In CHF million  

Balance at 31 December 2013  

Additions  

Disposals  

Additions from business combinations  

Change in fair value  

Foreign currency translation adjustments  

Balance at 31 December 2014, restated  

Additions  

Disposals  

Additions from business combinations  

Change in fair value  

Foreign currency translation adjustments  

Balance at 31 December 2015  

Thereof other current financial assets  

Thereof other non-current financial assets  

Loans and receivables

Loans and   
receivables   

Available-   
for-sale   

Valued   
at fair value   

305   

24   

(159)  

20   

–   

15   

205   

21   

(33)  

4   

–   

(1)  

196   

20   

176   

42   

8   

(15)  

15   

–   

–   

50   

17   

(19)  

–   

4   

–   

52   

2   

50   

6   

–   

–   

–   

5   

–   

11   

61   

–   

–   

3   

–   

75   

63   

12   

Total 

353 

32 

(174) 

35 

5 

15 

266 

99 

(52) 

4 

7 

(1) 

323 

85 

238 

As of 31 December 2015, term deposits totalled CHF 8 million (prior year: CHF 11 million). Financial 
assets as of 31 December 2015 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. 
Shares not quoted on stock exchanges are recorded at cost if their fair value cannot be reliably 
determined. As of 31 December 2015, the carrying amount of investments in shares recorded at 
cost totalled CHF 37 million (prior year: CHF 27 million).

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Financial assets measured at fair value 

Financial assets measured at fair value through profit and loss include quoted debt securities with 
a carrying amount of CHF 61 million (prior year: none) and a remaining term of less than one year. 
These financial assets were not freely available since the assets serve as collateral to secure off-bal-
ance liabilities arising from cross-border lease agreements. See Note 33. As at 31 December 2015, 
derivative financial instruments with a positive market value of CHF 14 million were recognised 
(prior year: CHF 11 million). Derivative financial instruments include forward foreign currency trans-
actions, foreign currency swaps and interest rate swaps. See Note 33.

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  

31.12.2015   

31.12.2014 

5   

170   

3   

–   

178   

(4)  

174   

6 

141 

5 

5 

157 

(8) 

149 

In 2015, inventory-related costs amounting to CHF 1,143 million (prior year: CHF 1,145 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  

31.12.2015   

31.12.2014 

159   

6   

47   

26   

238   

10   

70   

80   

164 

7 

55 

26 

252 

10 

47 

57 

180

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22  Non-current assets held for sale

On 31 December 2015, there were no non-current assets held for sale. As of 31 December 2014, the 
carrying amount of non-current assets held for sale amounted to CHF 109 million. Included therein 
are  real-estate  properties  and  investments  in  associates  of  the  segment  Other  Operating  Seg-
ments with a carrying amount of CHF 99 million and CHF 10 million, respectively. As part of the 
takeover  of  PubliGroupe  in  2014,  one  real-estate  property  and  investments  in  associates  were 
acquired which were due to be disposed of within the following twelve months. The associates 
relate to various shareholdings in media companies in Switzerland. For further information – see 
Note 5. 
In 2015, real-estate property and investments in associates with a carrying amount of CHF 109 mil-
lion were disposed of. In the prior year, real-estate property and investments in associates were 
sold for a price of CHF 205 million. In 2014, a gain on sale of real-estate property of CHF 33 million 
arose which was recognised in the income statement as other income. 

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23  Property, plant and equipment

Land, buildings   
and leasehold   
improvements   

Technical   
installations   

Advances made   
Other   
and assets   
assets    under construction   

In CHF million  

Acquisition costs  

Balance at 31 December 2013  

Additions  

Disposals  

Additions from business combinations  

Adjustment to dismantlement and restoration costs  

Reclassifications to non-current assets held for sale  

Other reclassifications  

Foreign currency translation adjustments  

Balance at 31 December 2014  

Additions  

Disposals  

Additions from business combinations  

Disposals from sales of subsidiaries  

Adjustment to dismantlement and restoration costs  

Other reclassifications  

Foreign currency translation adjustments  

2,832   

9   

(68)  

2   

–   

(102)  

114   

(2)  

2,785   

4   

(110)  

–   

–   

–   

92   

(9)  

25,235   

1,453   

(656)  

–   

123   

–   

175   

(82)  

26,248   

1,495   

(1,266)  

–   

(35)  

(51)  

124   

(386)  

2,028   

31   

(41)  

1   

–   

2,019   

38   

(59)  

–   

–   

(2)  

18,778   

1,072   

(656)  

(1)  

(40)  

19,153   

1,061   

(1,266)  

(34)  

(7)  

(191)  

3,403   

237   

(225)  

2   

34   

–   

170   

–   

3,621   

252   

(144)  

1   

(4)  

(4)  

116   

–   

3,838   

2,279   

287   

(212)  

(2)  

–   

2,352   

310   

(136)  

(3)  

–   

1   

771   

290   

–   

–   

–   

–   

(471)  

–   

590   

146   

–   

–   

–   

–   

(372)  

(2)  

362   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

Total 

32,241 

1,989 

(949) 

4 

157 

(102) 

(12) 

(84) 

33,244 

1,897 

(1,520) 

1 

(39) 

(55) 

(40) 

(397) 

33,091 

23,085 

1,390 

(909) 

(2) 

(40) 

23,524 

1,409 

(1,461) 

(37) 

(7) 

(192) 

23,236 

9,855 

9,720 

9,156 

Balance at 31 December 2015  

2,762   

26,129   

Accumulated depreciation/amortisation and impairment losses  

Balance at 31 December 2013  

Depreciation and amortisation  

Disposals  

Other reclassifications  

Foreign currency translation adjustments  

182

Balance at 31 December 2014  

Depreciation and amortisation  

Disposals  

Disposals from sales of subsidiaries  

Other reclassifications  

Foreign currency translation adjustments  

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Balance at 31 December 2015  

1,996   

18,716   

2,524   

Net carrying amount  

Net carrying amount at 31 December 2015  

Net carrying amount at 31 December 2014  

Net carrying amount at 31 December 2013  

766   

766   

804   

7,413   

7,095   

6,457   

1,314   

1,269   

1,124   

362   

590   

771   

In 2015, borrowing costs amounting to CHF 8 million were capitalised (prior year: CHF 12 million). 
The average interest rate used for the capitalisation of borrowing costs was 1.9% (prior year: 2.2%). 
As of 31 December 2015, the carrying amount of property, plant and equipment acquired under 
finance leases amounted to CHF 406 million (prior year: CHF 438 million). See Note 28 for further 
information on the adjustments to the costs of dismantling and restoration.

 
 
 
 
 
 
 
  
   
   
 
  
 
  
 
 
 
 
 
 
 
 
 
   
   
   
   
 
  
 
 
 
 
 
 
 
 
 
   
   
   
   
 
  
 
 
 
 
 
 
 
 
 
   
   
   
   
 
24  Goodwill and other intangible assets

In CHF million  

Acquisition costs  

Internally   
generated   
software   

Goodwill   

Purchased   
Customer   
software    relationships   

Brands   

Other   
intangible   
assets   

Balance at 31 December 2013  

6,407   

1,137   

1,813   

1,137   

278   

Additions  

Disposals  

Reclassifications  

Additions from business combinations  

Foreign currency translation adjustments  

–   

(9)  

–   

188   

(46)  

156   

(80)  

97   

1   

(4)  

195   

(68)  

58   

4   

(22)  

–   

(3)  

–   

21   

(22)  

–   

–   

–   

–   

(6)  

Balance at 31  
December 2014,  
restated  

Additions  

Disposals  

Reclassifications  

Additions from business combinations  

Disposals from sales of subsidiaries  

Foreign currency translation adjustments  

6,540   

1,307   

1,980   

1,133   

272   

–   

–   

–   

255   

(13)  

(217)  

176   

(75)  

95   

–   

(18)  

(14)  

166   

(53)  

21   

32   

(2)  

–   

–   

–   

50   

(1)  

(109)  

(100)  

Balance at 31 December 2015  

6,565   

1,471   

2,035   

1,082   

Accumulated amortisation and impairment losses  

Balance at 31 December 2013  

1,598   

Amortisation  

Impairment losses  

Disposals  

Reclassifications  

Foreign currency translation adjustments  

Balance at 31 December 2014  

Amortisation  

Impairment losses  

Disposals  

Disposals from sales of subsidiaries  

Reclassifications  

Foreign currency translation adjustments  

Balance at 31 December 2015  

Net carrying amount  

Net carrying amount at 31 December 2015  

Net carrying amount at 31 December 2014  

Net carrying amount at 31 December 2013  

–   

–   

(9)  

–   

(32)  

1,557   

–   

–   

–   

–   

–   

(153)  

1,404   

5,161   

4,983   

4,809   

696   

223   

–   

(79)  

–   

(2)  

838   

217   

2   

(75)  

(18)  

16   

(10)  

1,343   

239   

1   

(68)  

–   

(16)  

1,499   

228   

–   

(47)  

(2)  

(9)  

(83)  

970   

1,586   

501   

469   

441   

449   

481   

470   

817   

109   

–   

(3)  

–   

(18)  

905   

93   

–   

–   

(1)  

–   

(85)  

912   

170   

228   

320   

Total 

11,734 

507 

(190) 

12 

258 

(103) 

12,218 

547 

(163) 

40 

357 

(49) 

(481) 

962   

156   

(30)  

(143)  

44   

(3)  

986   

205   

(35)  

(76)  

16   

(15)  

(15)  

1,066   

12,469 

239   

102   

–   

(29)  

2   

(2)  

312   

111   

1   

(34)  

(14)  

–   

(9)  

4,872 

700 

1 

(188) 

2 

(73) 

5,314 

674 

3 

(156) 

(35) 

7 

(360) 

367   

5,447 

699   

674   

723   

7,022 

6,904 

6,862 

–   

–   

–   

4   

–   

(26)  

250   

179   

27   

–   

–   

–   

(3)  

203   

25   

–   

–   

–   

–   

(20)  

208   

42   

69   

99   

As of 31 December 2015, other intangible assets included advance payments made and uncom-
pleted development projects of CHF 154 million (prior year: CHF 128 million). Apart from goodwill, 
there are no intangible assets with indefinite useful lives. As of 31 December 2015, accumulated 
impairment losses on goodwill of CHF 1,404 million were recognised. The increase in goodwill of 
CHF 255 million in 2015 results primarily from the takeover of search.ch. See Note 5 for further infor-
mation. Goodwill arising from investments in associates is classified as part of the investments in 
associates. 

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Goodwill impairment testing

Goodwill is allocated to the cash-generating units of  Swisscom according to their business activi-
ties.  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  

Enterprise Customers  Swisscom Switzerland  

Fastweb  

Other cash-generating units  

Total goodwill  

31.12.2015   

2,620   

31.12.2014 
restated 

2,629 

662   

907   

533   

439   

655 

734 

592 

373 

5,161   

4,983 

Goodwill was tested for impairment in the fourth quarter of 2015 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 cap-
italising  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 calcula-
tions are as follows: 

Cash-generating unit  

Residential Customers  Swisscom Switzerland  

WACC   
pre-tax   

6.57%   

Small and Medium-Sized Enterprises  Swisscom Switzerland  

6.61%   

Enterprise Customers  Swisscom Switzerland  

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Fastweb  

6.61%   

10.30%   

5.20%   

5.20%   

5.20%   

7.50%   

WACC   
pre-tax   

6.51%   

6.54%   

6.56%   

0%   

0%   

0%   

1.0%   

10.60%   

2015   

WACC   

Long-term   
post-tax    growth rate   

2014 

WACC   

Long-term 
post-tax    growth rate 

5.13%   

5.13%   

5.13%   

7.70%   

0% 

0% 

0% 

1.0% 

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Other cash-generating units  

7,1–12,1%    6,3–9,5%   

0–1.0%    6.6–8.2%    5.1–6.4%   

0–1.0% 

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.

Residential Customers, Small- and Medium-Sized Enterprises and Enterprise Customers – 

 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. As of the measurement 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-gen-
erating units to exceed the recoverable amount.

 
 
 
 
 
 
 
  
   
  
  
Fastweb 

The impairment test of Fastweb was undertaken in the fourth quarter of 2015. 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  2016  to  2020.  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 4.2% is expected for 
the detailed planning period up to 2020. In the prior year, an average annual growth 
in revenue of 3.3% had been expected for the detailed planning period 2015–2019. 

The projected EBITDA margin in 2020 is 40%. In the previous year, for the year 2019 
an EBITDA margin of 41% was assumed. 

In the period up to 2020, it is anticipated that capital expenditure in relation to net 
revenue will be normalised to 23%. Last year, a rate of investment of 18% was 
anticipated for the year 2019. 

The post-tax discount rate is 7.50% (prior year: 7.70%) and the related pre-tax 
discount rate is 10.30% (prior year: 10.60%). 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 recoverable amount 
exceeded the net carrying amount by EUR 750 million (CHF 818 million). 
The following changes in material assumptions lead to a situation where the value in use equates 
to the carrying amount:

Average annual growth rate through 2020 with  
the same EBITDA margin as in the business plan  

Projected EBITDA margin 2020  

Capital expenditure rate 2020  

Post-tax discount rate  

Long-term growth rate  

Assumptions   

Sensitivity 

4.2%   

40%   

23%   

7.50%   

1.0%   

2.0% 

36% 

27% 

9.20% 

–1.2% 

185

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25  Investments in associates

In CHF million  

Balance at 1 January  

Additions  

Disposals  

Additions from business combinations. See Note 5.  

Gain on successive company acquisitions  

Dividends  

Share of net results  

Foreign currency translation adjustments  

Balance at 31 December  

2015   

182   

50   

–   

–   

–   

(22)  

23   

(10)  

223   

2014 
restated 

153 

3 

(108) 

59 

82 

(30) 

26 

(3) 

182 

The participations which are reflected in the consolidated financial statements of  Swisscom using 
the equity method of accounting are set out in Note 40. Dividend income of CHF 22 million (prior 
year: CHF 30 million) is attributable mainly to the dividends distributed by LTV Yellow Pages and 
Belgacom International Carrier Services. 
Additions in 2015 include investments by  Swisscom in finnova Bankware Ltd (banking software), 
Siroop  Ltd  (online  marketplace),  Ringier  Publishing  Ltd  (advertisement  marketing)  and  Managed 
Mobility Ltd (fleet management and fleet optimisation).
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 were held by  Swisscom. As a result of the takeover,  Swisscom assumed full control 
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 amount of the 49% sharehold-
ing  in  LTV  Yellow  Pages  Ltd  in   Swisscom’s  consolidated  financial  statements  amounted  to 
CHF 26 million. The difference of CHF 82 million between the carrying amount and the fair value of 
the 49% shareholding was recognised as other financial income in the fourth quarter of 2014. The 
fair value of the 49% shareholding amounted to CHF 108 million and is recognised as a part of the 
acquisition costs of the PubliGroupe takeover. See Notes 5 and 14 for further information. In addi-
tion, a 47.5% 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 state-
ments of  Swisscom. Zanox is the European market leader in performance advertising. 
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  

2015   

2014 

2,575   

(2,418)  

157   

104   

1,073   

933   

(964)  

(429)  

613   

2,347 

(2,223) 

124 

122 

1,131 

935 

(1,087) 

(316) 

663 

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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 EUR 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 CHF variable interest-bearing  

Bank loans in EUR variable interest-bearing  

Bank loans in EUR fixed interest-bearing  

Bank loans in USD fixed interest-bearing  

Total bank loans  

31.12.2015   

31.12.2014 

746   

45   

350   

16   

2   

6   

30   

1,195   

610   

5,385   

581   

510   

13   

55   

244   

7,398   

8,593   

960 

547 

– 

14 

2 

49 

8 

1,580 

921 

4,557 

925 

547 

3 

49 

22 

7,024 

8,604 

Due within   

Par value   
in CHF   

31.12.2015   

31.12.2014 

Carrying amount 

2015   

2015   

2016   

2016   

2016   

2017   

2020   

2020   

2028   

530   

421   

300   

130   

542   

130   

325   

217   

98   

–   

–   

–   

130   

542   

–   

326   

219   

139   

530 

421 

300 

– 

– 

130 

361 

– 

139 

1,356   

1,881 

During 2015,  Swisscom took up short-term bank loans in CHF and EUR on a weekly and monthly basis. 
As of 31 December 2015, there were short-term bank loans totalling CHF 130 million and EUR 500 mil-
lion outstanding (prior year: CHF 530 million). 
In 2015,  Swisscom had a bank loan of EUR 200 million (CHF 217 million) with a term of 5 years. This 
interest-bearing bank loan was transformed into variable-rate CHF financing through a foreign cur-
rency  swap  and  was  designated  as  a  fair  value  hedge  for  hedge  accounting.  In  2015,   Swisscom 
repaid bank loans amounting to CHF 960 million and EUR 350 million. As of 31 December 2015, no 
transaction costs were recognised in connection with the bank loans, as in the prior year. The effec-
tive interest rate of the CHF denominated bank loans –0.2%, in EUR –0.3% and in USD 4.62%. A bank 
loan of EUR 300 million was designated for hedge accounting for net investments in foreign share-
holdings. 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 2020. As of 31 Decem-
ber 2015, these lines of credit had not been drawn down, as in the prior year. 

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Debenture bonds

In CHF million  

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  

Debenture bond in CHF  

Debenture bond in EUR  

Debenture bond in CHF  

Debenture bond in CHF  

Debenture bond in CHF  

Total debenture bonds  

Maturity years   

2008–2015   

2007–2017   

2009–2018   

2013–2020   

2014–2021   

2010–2022   

2015–2023   

2012–2024   

2015–2025   

2014–2026   

2014–2029   

2015–2035   

Par value   
in CHF   

Nominal   
interest rate   

31.12.2015   

31.12.2014 

Carrying amount 

500   

600   

1,425   

542   

542   

500   

250   

500   

542   

200   

160   

150   

4.00%   

3.75%   

3.25%   

2.00%   

1.88%   

2.63%   

0.25%   

1.75%   

1.75%   

1.50%   

1.50%   

1.00%   

–   

610   

1,432   

539   

540   

499   

251   

504   

540   

202   

161   

152   

506 

609 

1,430 

597 

597 

498 

– 

503 

– 

202 

162 

– 

5,430   

5,104 

In  April  2015,   Swisscom  issued  two  debenture  bonds  with  an  aggregate  nominal  value  of 
CHF 400 million: one issue for CHF 250 million with a coupon rate of 0.25% and maturing in 2023 
and a second issue for CHF 150 million bearing interest of 1.0% maturing in 2035. These issues were 
taken up to repay outstanding debts. In addition, interest rate swaps were entered into for a nom-
inal amount of CHF 225 million to hedge the interest rate risk on financing received which were 
designated as fair value hedges for hedge-accounting purposes. In September 2015,  Swisscom took 
up a debenture bond for EUR 500 (CHF 542 million) with a coupon rate of 1.75% and with final 
maturities  in  2025.  The  debenture  bond  was  issued  by  Lunar  Funding  V,  an  independent  Irish 
multi-purpose vehicle. It is secured by a loan note from Lunar Funding V to  Swisscom in the same 
amount.  The  bond  so  taken  up  was  used  to  refinance  existing  finance  debts.  In  addition,  the 
EUR 500 million interest-bearing financing was swapped into variable-rate financing in CHF and 
designated as a fair value hedge for hedge-accounting purposes. Already in the prior year,  Swisscom 
had taken up a debenture bond totalling EUR 500 million (CHF 601 million) through the intermedi-
ary of Lunar Funding V which was designated for hedge accounting of net investments in foreign 
shareholdings. In 2015,  Swisscom repaid a debenture bond of CHF 500 million upon maturity. In the 
prior year,  Swisscom repaid a debenture bond of CHF 1,250 million upon maturity. In addition, in 
the prior year, a premature partial redemption of the debenture bond maturing in 2018 and total-
ling CHF 75 million (nominal value) was made. The difference of CHF 8 million between the redemp-
tion amount of CHF 83 million and the carrying amount of the redeemed bonds of CHF 75 million 
was recognised as other financial expense. 

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  

Total private placements  

Due within   

Par value   
in CHF   

31.12.2015   

31.12.2014 

Carrying amount 

2016   

2017   

2018   

2019   

350   

250   

72   

278   

350   

247   

69   

265   

931   

350 

245 

68 

262 

925 

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. As in the prior year, no trans-
action costs were recorded as of 31 December 2015 in connection with the private placements. The 

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effective  interest  rate  on  the  private   placements  is  1.7%.  The  Swiss-franc-denominated  private 
placements of CHF 581 million maturing in 2017 through 2019 may become due for immediate 
repayment if the shareholding of the Swiss Confederation in the capital 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 Confeder-
ation 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 2015, the deferred gains totalled CHF 163 million (prior year: CHF 167 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 5.84%. 
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  

31.12.2015   

31.12.2014 

46   

40   

39   

36   

35   

1,060   

1,256   

(730)  

526   

16   

510   

48 

47 

42 

41 

38 

1,240 

1,456 

(895) 

561 

14 

547 

The  future  payments  of  the  liabilities  arising  under  finance  leases,  expressed  in  terms  of  their 
 present value, as of 31 December 2014 and 2015 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  

31.12.2015   

31.12.2014 

16   

11   

10   

7   

6   

476   

526   

14 

14 

9 

9 

6 

509 

561 

In addition, operating lease arrangements exist for miscellaneous real estate with terms of 1 to 
25 years. See Note 35. In 2015, conditional rental payments of CHF 3 million were recorded as rental 
expense (prior year: CHF 3 million). 

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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 payables  

Total other payables  

Total trade and other payables  

28  Provisions

In CHF million  

Balance at 31 December 2013  

Additions to provisions  

Present-value adjustments  

Release of unused provisions  

Use of provisions  

Additions from business combinations  

Foreign currency translation adjustments  

Balance at 31 December 2014  

Additions to provisions  

Present-value adjustments  

Release of unused provisions  

Use of provisions  

Additions from business combinations  

Disposals from sales of subsidiaries  

Foreign currency translation adjustments  

Balance at 31 December 2015  

Thereof current provisions  

Thereof non-current provisions  

31.12.2015   

31.12.2014 

1,058   

428   

1,486   

23   

23   

9   

227   

282   

1,102 

449 

1,551 

48 

28 

2 

247 

325 

1,768   

1,876 

Termination   
benefits   

Dismantlement   
and restoration   
costs   

Regulatory   
and competition   
law procedures   

45   

8   

–   

(9)  

(16)  

1   

–   

29   

70   

–   

(3)  

(8)  

–   

–   

–   

88   

86   

2   

481   

162   

13   

(6)  

(4)  

–   

–   

646   

–   

11   

(62)  

(2)  

–   

–   

–   

593   

–   

593   

118   

3   

2   

–   

(17)  

–   

–   

106   

208   

–   

–   

(4)  

–   

–   

–   

310   

186   

124   

Other   

155   

44   

1   

(30)  

(24)  

1   

(1)  

146   

23   

2   

(7)  

(14)  

2   

(2)  

(2)  

148   

79   

69   

Total 

799 

217 

16 

(45) 

(61) 

2 

(1) 

927 

301 

13 

(72) 

(28) 

2 

(2) 

(2) 

1,139 

351 

788 

Provisions for employee reduction programme

In the fourth quarter of 2015,  Swisscom recognised a provision for personnel reduction costs of 
CHF 70 million.   Swisscom operates in a market characterized by intense competition and fierce 
pricing dynamics. For this reason,  Swisscom has set itself the goal of reducing its cost basis. This is 
to be achieved through organisational changes, job reductions, optimization of processes and the 
migration to All-IP technology. In addition, business change will impact the pattern of employment 
opportunities of  Swisscom: job positions in traditional businesses will in part be lost and will be 
replaced by positions created in new, innovative areas.  Swisscom assumes that some 700 employ-
ees in Switzerland will participate in the social plan as a result of the reductions primarily in support 
areas. The associated costs are estimated at CHF 70 million.

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Provisions for dismantling and restoration costs 

The provisions for dismantling and restoration costs relate to the dismantling of telecommunica-
tion  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 
estimates of future anticipated dismantling costs and are discounted using an average interest rate 
of 1.48% (prior year: 1.69%). The effect of using different interest rates amounted to CHF 24 million 
(prior year: CHF 151 million). In 2015, as a result of reassessments, adjustments totalling CHF 55 mil-
lion (prior year: CHF 157 million) were recorded under property, plant and equipment and CHF 7 mil-
lion (prior year: CHF 1 million) which was recognised in the income statement. The non-current 
portion of the provisions is expected to be settled after 2020.
The level of provisions is determined to a substantial degree by the level of estimated future dis-
mantling and restoration costs as well as the timing of the dismantling. An increase of estimated 
costs by 10% would result in an increase of CHF 56 million in the amount of the provision. A shift in 
the  timing  of  dismantling  by  a  further  ten  years  would  lead  to  a  reduction  in  the  provision  by 
CHF 60 million. 

Provisions for regulatory and competition-law 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. 
In addition, the Federal Competition Commission (Weko) is conducting various proceedings against 
 Swisscom.  In  accordance  with  the  Federal  Anti-Trust  Law,  Weko  may  impose  penalties  against 
 Swisscom  in  the  event  that  the  competition  law  has  been  violated.  The  level  of  the  penalty  is 
dependent on the duration and severity as well as the nature of the violation. It may be as much as 
10% of the revenues which have been generated by the company in question in the last three busi-
ness years on the relevant markets in Switzerland. In the event that a legally enforceable finding as 
to market abuse is reached, claims under civil law may be asserted against  Swisscom. Any applica-
ble payments will depend upon the date on which legally-binding decrees and decisions are issued. 
With its decision of 5 November 2009, Weko levied a penalty totalling CHF 220 million on  Swisscom 
for abuse of a market-dominant position in the case of ADSL services during the period through to 
the end of 2007.  Swisscom appealed on 7 December 2009 against the ruling to the Federal Admin-
istrative Court. On 6 October 2015, the Federal Administrative Court in principle upheld the Weko 
decision  and  reduced  the  penalty  imposed  on   Swisscom  by  Weko  from  CHF  220  million  to 
CHF 186 million.  Following the decision,  Swisscom recognised provision of CHF 186 million in the 
third quarter of 2015.  Swisscom does not consider the penalty to be justified and has lodged an 
appeal to the Federal Court. At the beginning of 2016,  Swisscom paid the penalty of CHF 186 mil-
lion imposed by Weko.
On the basis of legal opinions, provisions for regulatory and anti-trust-law proceedings were rec-
ognised and released in the third and fourth quarters of 2015, whereby these are presented on a 
net basis on procedural grounds. 

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 2016 and 2018. 

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29  Contingent liabilities and contingent assets

Regulatory and competition-law 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. 
In addition, the Federal Competition Commission (Weko) is conducting various proceedings against 
 Swisscom.  In  accordance  with  the  Federal  Anti-Trust  Law,  Weko  may  impose  penalties  against 
 Swisscom in the event that the competition law has been violated. The amount of the penalty is 
dependent on the duration and severity as well as the nature of the violation. It may be as much as 
10% of the revenues which have been generated by the company in question in the last three busi-
ness years on the relevant markets in Switzerland. In the event of a legally enforceable finding as to 
market abuse, claims under civil law may be asserted against  Swisscom. 
In April 2013, Weko initiated an investigation against  Swisscom in the area of live-sport transmissions 
on pay TV. On 23 July 2015, the Secretariat of Weko delivered to  Swisscom a proposed ruling. It pro-
poses  therein  to  the  Federal  Competition  Commission  to  impose  a  penalty  against   Swisscom  of 
CHF 143 million for unlawful behaviour in the marketing of sport contents over pay TV. In the opinion 
of the Weko Secretariat,  Swisscom and Teleclub have a market-dominant position in particular in the 
provision of national football and ice hockey transmissions and must therefore offer all TV platforms 
in Switzerland – insofar as technically possible – an equivalent Teleclub sports portfolio on non-dis-
criminatory conditions.  Swisscom rejects the accusations and is of the opinion that it has conducted 
itself in a lawful manner in the marketing of sports contents. From a current perspective,  Swisscom 
considers the levying of sanctions in the court of last appeal as not probable and thus has established 
no provision in the consolidated financial statements as of and for the year ended 31 December 2015. 
On 19 November 2015, in its investigation as to the invitation to tender for the corporate network 
of the Swiss Post in 2008, Weko came to the conclusion that  Swisscom has a market-dominant posi-
tion  on  the  market  for  broadband  access  for  large  corporate  clients.  In  this  tender,   Swisscom  is 
accused of having set the wholesale prices charged to competitors at such a high level that the latter 
could not compete with the end-customer offer made by   Swisscom. As a result of this unlawful 
conduct, Weko ruled a direct penalty of CHF 8 million.  Swisscom has challenged the ruling in the 
Federal Administrative Court. From a current perspective,  Swisscom considers the levying of sanc-
tions in the court of last appeal as not probable and thus has established no provision in the consol-
idated financial statements as of and for the year ended 31 December 2015.

Contingent assets from litigation

The Italian competition authorities (AGCOM) condemned Telecom Italia for unlawful conduct as a 
market-dominant company and imposed a penalty of EUR 104 million. Related to the same matter, 
Fastweb has claimed damages from Telecom Italia and initiated legal action in connection there-
with. In the fourth quarter of 2015, Fastweb and Telecom Italia concluded an out-of-court settle-
ment. The latter also encompasses additional contested receivables of both parties from each other. 
In the fourth quarter of 2015, Telecom Italia made a payment of EUR 15 million. As at 31 December 
2015, there resulted from the settlement for Fastweb an uncertain receivable to which conditions 
are attached. Disclosure of the amount of the receivable is waived for contractual and procedural 
reasons.

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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  

31.12.2015   

31.12.2014 

436   

97   

32   

128   

693   

163   

196   

359   

407 

120 

54 

137 

718 

167 

208 

375 

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 2015, 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 2 million (prior year: 
CHF 5 million) were allocated for share-based compensation plans. See Note 11. 
The holdings of treasury shares have changed as follows:

Balance at 31 December 2013  

Purchases on the market  

Allocated for share-based compensation  

Balance at 31 December 2014  

Purchases on the market  

Allocated for share-based compensation  

Balance at 31 December 2015  

Number   

802   

8,600   

(9,253)  

149   

3,730   

(3,879)  

–   

Average price   
in CHF   

In CHF million 

435   

525   

535   

525   

567   

563   

–   

– 

5 

(5) 

– 

2 

(2) 

– 

As of 31 December 2015,  Swisscom had no treasury shares in its portfolio (prior year: 149 shares). 
As a result, the balance of shares outstanding as at 31 December 2015 totalled 51,801,943 (prior 
year: 51,801,794 shares). 

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Other reserves

In CHF million  

Balance at 31 December 2013  

Foreign currency translation adjustments of foreign subsidiaries  

Change in fair value  

Gains and losses transferred to income statement  

Income tax expense  

Balance at 31 December 2014  

Foreign currency translation adjustments of foreign subsidiaries  

Change in fair value  

Gains and losses transferred to income statement  

Income tax expense  

Balance at 31 December 2015  

Hedging   
reserve   

Fair value   
reserve   

(19)  

–   

10   

5   

(3)  

(7)  

–   

(12)  

11   

2   

(6)  

7   

–   

–   

–   

–   

7   

–   

4   

(6)  

–   

5   

Foreign   
currency   
translation   
adjustments   

(1,559)  

(46)  

–   

–   

15   

(1,590)  

(194)  

–   

–   

51   

Total 
other 
reserves 

(1,571) 

(46) 

10 

5 

12 

(1,590) 

(194) 

(8) 

5 

53 

(1,733)  

(1,734) 

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  December 
2015,  cumulative  foreign  currency  translation  losses  before  taxes  at  Fastweb  amounted  to 
CHF 2,143 million (prior year: CHF 1,960 million).

Other comprehensive income

Other comprehensive income in 2015 may be analysed as follows:

2015, 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  

Gains and losses 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  

(313)  

Retained   
earnings   

Hedging   
reserve   

Foreign   
currency   
translation   
reserve    adjustments   

Fair value   

Equity   
holders of   
Swisscom   

Non-   
controlling   
interests   

(393)  

80   

(313)  

–   

–   

–   

–   

–   

–   

–   

–   

–   

(12)  

11   

2   

1   

1   

–   

–   

–   

–   

4   

(6)  

–   

(2)  

(2)  

–   

–   

–   

(393)  

80   

(313)  

(194)  

(194)  

–   

–   

51   

(8)  

5   

53   

(143)  

(143)  

(144)  

(457)  

–   

–   

–   

–   

–   

–   

–   

–   

Total 
other 
compre- 
hensive 
income 

(393) 

80 

(313) 

(194) 

(8) 

5 

53 

(144) 

(457) 

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Other comprehensive income in 2014 may be analysed as follows:

2014, in million CHF, restated  

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  

Gains and losses 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  

(889)  

Retained   
earnings   

Hedging   
reserve   

Foreign   
currency   
translation   
reserve    adjustments   

Fair value   

Equity   
holders of   
Swisscom   

Non-   
controlling   
interests   

Total other 
compre- 
hensive 
income 

(1,127)  

238   

(889)  

–   

–   

–   

–   

–   

–   

–   

–   

–   

10   

5   

(3)  

12   

12   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

(46)  

–   

–   

15   

(31)  

(31)  

(1,127)  

238   

(889)  

(46)  

10   

5   

12   

(19)  

(908)  

(1)  

–   

(1)  

–   

–   

–   

–   

–   

(1)  

(1,128) 

238 

(890) 

(46) 

10 

5 

12 

(19) 

(909) 

Share of equity attributable to non-controlling interests

In 2015, transactions with non-controlling interests totalling CHF 2 million (prior year: CHF 157 mil-
lion) were recognised. As part of the takeover of PubliGroupe SA in September 2014, the outstand-
ing  49%  of  the  non-controlling  shareholdings  in   Swisscom  Directories  Ltd  and  local.ch  Ltd  were 
acquired for CHF 162 million. The difference between the purchase price of CHF 162 million and the 
carrying amount of the non-controlling interests of CHF 26 million was recognised as an equity 
transaction with no effect on income. For further information see Note 5.

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 consol-
idated financial statements. At 31 December 2015,  Swisscom Ltd’s distributable reserves amounted 
to CHF 4,652 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 2015 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 2014 and 2015:

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  

2015   

51.802   

22.00   

1,140   

2014 

51.802 

22.00 

1,140 

The dividend payments for the 2013 and 2014 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 6 April 2016 the payment of an ordinary dividend of CHF 22 per share in respect of the 
2015 financial year. This equates to a total dividend distribution of CHF 1,140 million. The dividend 
payment is foreseen on 12 April 2016. 

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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 
further risk arises from the ability to ensure adequate liquidity. Financial risk management is con-
ducted in accordance with established guidelines with the aim of limiting potential adverse effects 
on  the  financial  situation  of   Swisscom.  These  guidelines  contain,  in  particular,  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, 
foreign exchange risks with an impact on equity (translation risks) are partially hedged through 
financial  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  1,409  million)  which  were  desig-
nated for hedge accounting for net investments in foreign shareholdings.
The currency risks and hedging contracts for foreign currencies as of 31 December 2015 are to be 
analysed as follows:

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In CHF million  

At 31 December 2015  

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 

50   

9   

17   

(2,706)  

(48)  

(2,678)  

50   

(2,628)  

–   

567   

759   

1,326   

(1,302)  

3   

3   

229   

(143)  

(59)  

33   

(412)  

(379)  

(3)  

351   

–   

348   

(31)  

1 

4 

1 

– 

(26) 

(20) 

– 

(20) 

– 

– 

– 

– 

(20) 

 
 
 
 
 
 
 
  
 
 
 
 
 
   
   
 
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) 

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  

31.12.2015   

31.12.2014 

Income impact on balance sheet items  

EUR volatility of 7.67% (previous year: 4.29%)  

USD volatility of 10.41% (previous year: 9.72%)  

Hedges for balance sheet items  

EUR volatility of 7.67% (previous year: 4.29%)  

USD volatility of 10.41% (previous year: 9.72%)  

Planned cash flows  

EUR volatility of 7.67% (previous year: 4.29%)  

USD volatility of 10.41% (previous year: 9.72%)  

Hedges for planned cash flows  

EUR volatility of 7.67% (previous year: 4.29%)  

USD volatility of 10.41% (previous year: 9.72%)  

205   

(3)  

(101)  

6   

(4)  

43   

–   

(43)  

87 

4 

(18) 

– 

16 

44 

(14) 

(43) 

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 swaps to hedge its interest rate risk.  

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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  

31.12.2015   

31.12.2014 

6,509   

1,705   

8,214   

(138)  

(412)  

(550)  

7,664   

1,293   

(350)  

984   

1,927   

6,371   

350   

(984)  

5,737   

7,664   

5,997 

2,444 

8,441 

(115) 

(348) 

(463) 

7,978 

2,096 

(350) 

– 

1,746 

5,882 

350 

– 

6,232 

7,978 

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 2015  

Variable financing  

Interest rate swaps  

Cash flow sensitivity, net  

At 31 December 2014  

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 

(13)  

(6)  

(19)  

(21)  

4   

(17)  

13   

6   

19   

21   

(4)  

17   

–   

2   

2   

–   

5   

5   

– 

(2) 

(2) 

– 

(6) 

(6) 

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. 

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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 exposed to credit risk is to be ana-
lysed as follows:

In CHF million  

Cash and cash equivalents  

Trade and other receivables  

Loans and receivables  

Derivative financial instruments  

Other assets valued at fair value  

Note   

31.12.2015   

31.12.2014 

17   

18   

19   

19   

19   

324   

2,535   

196   

14   

61   

302 

2,586 

209 

11 

– 

Total carrying amount of financial assets  

3,130   

3,108 

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  

31.12.2015   

31.12.2014 

AAA  

AA+  

AA  

AA–  

A+  

A  

A–  

BBB+  

BBB  

BBB–  

Without rating  

Total  

12   

163   

7   

149   

11   

148   

1   

43   

2   

9   

50   

595   

13 

129 

15 

149 

1 

123 

3 

7 

– 

10 

72 

522 

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 2016. As 
of 31 December 2015, these lines of credit had not been drawn down, as in the prior year. 

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The  contractual  maturities  of  financial  liabilities  including  estimated  interest  payments  as  of 
31 December 2015 are as follows:

In CHF million  

At 31 December 2015  

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 

1,356   

5,430   

931   

526   

15   

274   

1,439   

6,080   

954   

1,256   

15   

319   

747   

129   

352   

46   

2   

30   

1,768   

1,768   

1,742   

74   

729   

252   

40   

7   

24   

10   

437   

2,194   

350   

110   

–   

248   

16   

181 

3,028 

– 

1,060 

6 

17 

– 

61   

240   

22   

16   

47   

155 

10,361   

12,071   

3,070   

1,152   

3,402   

4,447 

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  

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 

1,881   

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 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 com-
puted 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 
maturing future payments discounted at market interest rates. The fair value of publicly traded 
interest-bearing financial assets and 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 
investments held for sale is based on quoted stock exchange prices as of the balance sheet date. 
Interest rate swaps and currency swaps are discounted at market 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. 

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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  amounts  and  fair  values  of  financial  assets  and  financial  liabilities  with  their  corre-
sponding 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 pay-
ables whose carrying amount corresponds to a reasonable estimation of their fair value.

In CHF million  

At 31 December 2015  

Derivative financial instruments  

Other assets valued at fair value  

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 

–   

–   

–   

–   

196   

196   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

15   

15   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

14   

61   

–   

75   

–   

–   

61   

61   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

1,356   

5,430   

931   

526   

15   

274   

–   

61   

–   

61   

–   

–   

–   

–   

–   

5,867   

–   

–   

–   

–   

14   

–   

–   

14   

239   

239   

61   

61   

1,391   

–   

957   

1,037   

15   

274   

8,532   

5,867   

3,674   

– 

– 

15 

15 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

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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 

–   

–   

–   

205   

205   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

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 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

In addition, as of 31 December 2015, there were available-for-sale financial assets with a carrying 
amount of CHF 37 million (prior year: CHF 27 million) which are valued at acquisition cost. 
Level 3 financial instruments developed as follows in 2014 and 2015: 

In CHF million  

Balance at 31 December 2013  

Additions  

Disposals  

202

Balance at 31 December 2014  

Disposals  

Balance at 31 December 2015  

Available-for-sale financial assets 

20 

1 

(3) 

18 

(3) 

15 

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 2014 and 2015, there were no reclassifi-
cations between the various levels.

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Asset/liability valuation categories and results of financial instruments 

The results for each asset/liability valuation category are to be analysed as follows:

In CHF million  

2015  

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  

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  

Loans and   
receivables   

    At fair value   
Available-   through profit   
or loss   

for-sale   

Hedging 
Financial   
liabilities    transactions 

10   

–   

(20)  

–   

(10)  

–   

–   

–   

(10)  

–   

–   

–   

–   

–   

4   

(6)  

(2)  

(2)  

(4)  

(13)  

(39)  

–   

(56)  

–   

–   

–   

(194)  

–   

19   

–   

(175)  

–   

–   

–   

(56)  

(175)  

(1) 

– 

– 

(10) 

(11) 

(12) 

11 

(1) 

(12) 

Loans and   
receivables   

    At fair value   
Available-   through profit   
or loss   

for-sale   

Financial   
Hedging 
liabilities    transactions 

10   

–   

1   

–   

11   

–   

–   

–   

11   

–   

–   

–   

–   

–   

–   

–   

–   

–   

(2)  

(46)  

3   

–   

(223)  

–   

–   

–   

(45)  

(223)  

–   

–   

–   

–   

–   

–   

(45)  

(223)  

(3) 

– 

– 

(2) 

(5) 

10 

5 

15 

10 

In addition, in 2015, valuation allowances for trade and other receivables amounting to CHF 81 mil-
lion (prior year: CHF 87 million) were recorded under other operating expenses.

Derivative financial instruments

At 31 December 2014 and 2015, 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  

31.12.2015    31.12.2014    31.12.2015    31.12.2014    31.12.2015    31.12.2014 

984   

617   

996   

–   

824   

929   

2,597   

1,753   

12   

1   

1   

14   

2   

12   

–   

6   

5   

11   

11   

–   

(3)  

(5)  

(53)  

(61)  

(6)  

(55)  

– 

(10) 

(88) 

(98) 

(49) 

(49) 

203

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Fair value hedges

In CHF million  

Interest rate swaps in CHF  

Currency swaps in EUR  

Total fair value hedges  

Contract value    

Positive fair value    

Negative fair value  

31.12.2015    31.12.2014    31.12.2015    31.12.2014    31.12.2015    31.12.2014 

225   

759   

984   

–   

–   

–   

1   

11   

12   

–   

–   

–   

–   

(3)  

(3)  

– 

– 

– 

In 2015,  Swisscom entered into interest rate swaps to hedge the interest rate risk of interest-bear-
ing financing amounting to CHF 225 million. These interest rate swaps had positive fair values of 
CHF 1 million as at 31 December 2015. Furthermore, in 2015,  Swisscom had concluded currency 
swaps  totalling  EUR  700  million  to  hedge  the  foreign  currency  and  interest  rate  risks  of  inter-
est-bearing financing in EUR. As at 31 December 2015, these currency swaps had positive fair val-
ues of CHF 11 million and negative fair values of CHF 3 million. In the prior year,  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 EUR  

Total cash flow hedges  

Contract value    

Positive fair value    

Negative fair value  

31.12.2015    31.12.2014    31.12.2015    31.12.2014    31.12.2015    31.12.2014 

267   

350   

–   

617   

235   

350   

239   

824   

1   

–   

–   

1   

6   

–   

–   

6   

–   

(5)  

–   

(5)  

– 

(9) 

(1) 

(10) 

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  December 
2015, these interest rate swaps were recorded with a negative fair value of CHF 5 million (prior year: 
CHF 9 million). CHF 6 million was recognised in the hedging reserve within consolidated equity for 
these hedging instruments (prior year: CHF 10 million). In 2009, interest rate swaps designated for 
hedge  accounting  for  the  premature  hedging  of  the  interest  rate  risk  for  the  intended  issuance  of 
debenture loans totalling CHF 300 million were closed out. The effective share of CHF 7 million was 
left in the other reserves as part of equity. It is being released to interest expense over the hedged 
duration of debenture bonds issued in 2009. As of 31 December 2015, a negative amount of CHF 1 mil-
lion (prior year: CHF 2 million) is recognised in the hedging reserve as part of consolidated equity.
As of 31 December 2015, derivative financial instruments included currency swaps of USD 268 mil-
lion which serve to hedge future purchases of goods and services in the respective currencies. Prior 
year, currency swaps of USD 237 and forward currency contracts of EUR 199, were recorded for this 
purpose. The hedges were designated for hedge-accounting purposes. The hedges disclose a posi-
tive fair value of CHF 1 million (prior year: positive market value of CHF 6 million). A zero amount 
was recognised in the hedging reserve within consolidated equity for these designated hedging 
instruments (prior year: positive amount of CHF 5 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 

31.12.2015    31.12.2014    31.12.2015    31.12.2014    31.12.2015    31.12.2014 

–   

200   

226   

567   

3   

–   

996   

421   

200   

211   

–   

–   

97   

929   

–   

–   

1   

–   

–   

–   

1   

–   

–   

5   

–   

–   

–   

5   

–   

(53)  

–   

–   

–   

–   

(47) 

(40) 

– 

– 

(1) 

– 

(53)  

(88) 

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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 matured in 2015. They were not designated for hedge accounting. Further-
more, derivative financial instruments as at 31 December 2015 include interest rate swaps cover-
ing CHF 200 million with maturities ending in 2040 with a negative market value of CHF 53 million 
(prior year: negative market value of CHF 40 million) which were not designated for hedge account-
ing. In addition, included in derivative financial instruments are foreign currency forward contracts 
and currency swaps for EUR and USD which serve to hedge future transactions in connection with 
 Swisscom’s operating activities and which were not designated for hedge-accounting purposes. 

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 2015, the financial 
liabilities  and  assets,  including  accrued  interest,  arising  from  cross-border  lease  agreements 
amounted to USD 69 million or CHF 69 million, respectively, which, in compliance with SIC 27, were 
not recognised in the balance sheet (prior year: USD 66 million or CHF 65 million). 

Netting of financial instruments

In CHF million  

At 31 December 2015  

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 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  

Gross amount   

Netted in the   
balance sheet   

Net amount 

22   

149   

171   

42   

83   

125   

26   

164   

190   

34   

152   

186   

(16)  

(60)  

(76)  

(16)  

(60)  

(76)  

(19)  

(104)  

(123)  

(19)  

(104)  

(123)  

6 

89 

95 

26 

23 

49 

7 

60 

67 

15 

48 

63 

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 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 or the other. The ISDA agreements do 
not meet the criteria for balance sheet netting as  Swisscom has presently no legally enforceable 
right to offset the recognised amounts and such a right may only be applied to future occurrences 
such as a credit default or other credit events. In 2015,  Swisscom recorded an amount of CHF 3 mil-
lion  for  which  such  netting  agreements  existed.  In  the  event  of  netting,  derivative  assets  of 

 
 
 
 
 
 
 
  
   
 
   
   
 
   
   
 
  
 
 
 
 
 
   
   
 
  
 
 
 
 
 
   
   
 
   
   
 
  
 
 
 
 
 
   
   
 
CHF 14 million and derivative liabilities of CHF 61 million would be reduced to CHF 11 million and 
CHF 58 million, respectively. In the prior year,  Swisscom recognised an amount of CHF 2 million for 
which such netting agreements existed. In the event of netting, the derivative assets in the prior 
year of CHF 11 million would be reduced to CHF 9 million and the derivative liabilities would be 
reduced from CHF 98 million to CHF 96 million. 
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 %  

31.12.2015   

31.12.2014 

5,237   

5   

5,242   

21,149   

24.8   

5,483 

3 

5,486 

20,961 

26.2 

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  

31.12.2015   

31.12.2014 

5,430   

1,356   

931   

526   

350   

8,593   

(324)  

(85)  

(142)  

8,042   

4,098   

2.0   

5,104 

1,881 

925 

561 

133 

8,604 

(302) 

(40) 

(142) 

8,120 

4,413 

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. 

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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 

2015   

(3)  

(30)  

(9)  

(77)  

248   

(51)  

56   

134   

2014 

4 

(7) 

(41) 

(85) 

(40) 

(22) 

(22) 

(213) 

In 2015, other cash inflows from financing activities amount to CHF 2 million (prior year: cash out-
flows of CHF 14 million). 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 9 million (prior year: CHF 13 million). As a result of changes in the assumptions made in esti-
mating the provisions for dismantling and restoration costs, a decrease of CHF 55 million net was 
recognised in property, plant and equipment (prior year: increase of CHF 157 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 2015 aggregated CHF 886 million (prior year: CHF 1,004 million).

Operating leases

Operating leases relate primarily to the rental of real estate for business purposes. See Note 26. In 
2015, payments for operating leases amounted to CHF 314 million (prior year: CHF 316 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  

31.12.2015   

31.12.2014 

150   

140   

117   

101   

89   

372   

969   

153 

136 

120 

104 

91 

455 

1,059 

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36  Research and development

Costs aggregating CHF 18 million for research and development were expensed in 2015 (prior year: 
CHF 18 million).

37  Related parties

Majority shareholder, associates and non-controlling interests

Transactions and balances outstanding at year end with related entities and individuals for 2015 
are as follows:

In CHF million  

Confederation  

Associates  

Non-controlling interests  

Total 2015/Balance at 31 December 2015  

Income   

Expense   

Receivables   

Liabilities 

359   

23   

–   

382   

145   

109   

2   

256   

150   

5   

–   

155   

377 

7 

– 

384 

Transactions and balances outstanding at year end with related entities and individuals for 2014 
are as follows:

In CHF million  

Confederation  

Associates  

Non-controlling interests  

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 

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 2015, the Confedera-
tion as majority shareholder held 51% of the issued shares of  Swisscom Ltd. Any reduction of the 
Confederation’s holding below a majority shareholding would require a change in law which would 
need to be voted upon by the Swiss Parliament, which would also be subject to a facultative refer-
endum by Swiss voters. As the majority shareholder, the Swiss Confederation has the power to con-
trol the decisions of the general meetings of shareholders which are taken by the absolute majority 
of validly 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  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/by associates and non-controlling interests are based upon market prices. The 
associates are listed in Note 40.

Post-employment benefits funds

Transactions between  Swisscom and the various pension funds are detailed in Note 10.

208

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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  

2015   

2014 

1.5   

0.8   

0.1   

2.4   

5.7   

1.0   

–   

0.8   

0.5   

8.0   

1.5 

0.8 

0.1 

2.4 

5.6 

0.7 

0.3 

0.7 

0.5 

7.8 

Total compensation to members of the Board of Directors and of the Group Executive Board  

10.4   

10.2 

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 the 
form of shares. Compensation paid to the members of the Group Executive Board consists of a 
fixed  basic  salary  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),   the 
Federal Communications Committee (ComCom) granted  Swisscom a basic-service license for 2008 
to 2017. As licensee,  Swisscom (Switzerland) Ltd is required to offer the entire range of the basic 
service to all sections of the Swiss population 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 municipality  (Publifon). The Federal Council periodically sets price ceilings 
for basic services. 

39  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 3 February 2016.

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40  List of Group companies

Registered office  

Part of capital   
and voting right in %   

Currency  

Share capital 
in millions 

Registered name  

Switzerland  

Akenes Ltd 2 

BFM Business Fleet Management Ltd 1 

Billag Ltd 1 

cablex Ltd 2 

CT Cinetrade AG 1 

Datasport Ltd 2 

finnova ltd bankware 2,3 

Global IP Action Ltd 2 

insentia SA 2 

ITS Information Techlogie Services SA 2 

kitag kino-theater Ltd 2 

LANexpert SA 2 

Managed Mobility Ltd 2 

Medgate Ltd 2 

Medgate Holding Ltd 2 

Medgate Technologies Ltd 2 

Mila AG 2 

Mona Lisa Capital AG 2 

myKompass Ltd 2, 3 

MyStrom Ltd 2 

Plazavista Entertainment AG 2 

Ringier Publishing Ltd 1 

SEC consult (Switzerland) Ltd 2 

Siroop Ltd 2 

Skwich Holding SA 1 

Société Immobilière Dos-Vie S.A. 2 

Swisscom Banking Provider Ltd 2 

Swisscom Broadcast Ltd 1 

Swisscom Directories Ltd 1 

Swisscom eHealth Invest GmbH 2 

Swisscom Energy Solutions Ltd 2 

Swisscom Event & Media Solutions Ltd 2 

Swisscom Health AG 2 

Swisscom Real Estate Ltd 1 

Lausanne  

Ittigen  

Fribourg  

Berne  

Zurich  

Gerlafingen  

Lenzburg  

Pfäffikon  

Lausanne  

Lausanne  

Zurich  

Lausanne  

Urdorf  

Basel  

Zug  

Zug  

Zurich  

Ittigen  

Lucerne  

Ittigen  

Zurich  

Zurich  

Zurich  

Zurich  

Lausanne  

Delémont  

Muri bei Bern  

Berne  

Zurich  

Ittigen  

Ittigen  

Ittigen  

Zurich  

Ittigen  

Swisscom IT Services Finance Custom Solutions Ltd 2  Olten  

Swisscom (Switzerland) Ltd 1 

Swisscom Ventures Ltd 2 

Teleclub AG 2 

Teleclub Programm AG 2 

Veltigroup Consulting Ltd 2 

Veltigroup Ltd 2 

VirtualAds AG 2 

Wingo Ltd 2 

Worklink AG 1 

Ittigen  

Berne  

Zurich  

Zurich  

Lausanne  

Lausanne  

Basel  

Fribourg  

Berne  

210

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27.3   

100   

100   

100   

75   

100   

9   

70   

100   

100   

75   

100   

50   

40   

40   

40   

51   

99.5   

13.8   

100   

75   

33.3   

45.5   

50   

100   

100   

100   

100   

69   

100   

54   

100   

100   

100   

100   

100   

100   

75   

25   

100   

100   

100   

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  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

CHF  

0.1 

1.0 

0.1 

5.0 

0.5 

0.2 

0.5 

0.2 

1.3 

0.3 

1.0 

0.1 

0.1 

0.7 

2.8 

0.1 

0.4 

5.0 

0.1 

0.1 

0.1 

0.3 

0.1 

0.1 

0.1 

0.7 

5.0 

25.0 

2.2 

1.4 

13.3 

0.1 

0.1 

100.0 

0.1 

1,000.0 

2.0 

1.2 

0.6 

0.1 

0.1 

1.0 

3.0 

0.5 

1  Participation directly held by  Swisscom Ltd.  
2  Participation indirectly held by  Swisscom Ltd.  
3  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.  

 
 
 
 
 
 
 
  
  
  
  
  
 
 
  
 
  
   
  
 
  
  
 
 
  
 
 
 
 
 
Registered name  

Belgium  

Belgacom International  
Carrier Services Ltd 2 

Swisscom Belgium N.V. 2 

Germany  

Abavent GmbH 2 

Mila Europe GmbH 2 

Swisscom Telco GmbH 2 

Zanox AG 2 

Finland  

Vilant Systems Oy 2 

France  

local.fr SA 2 

Italy  

Fastweb S.p.A. 2 

Metroweb S.p.A. 2,3 

Swisscom Italia S.r.l. 2 

Liechtenstein  

Swisscom Re Ltd 1 

Netherlands  

Improve Digital B.V. 2 

NGT International B.V. 2 

RLVNT B.V. 2 

Austria  

Registered office  

Part of capital   
and voting right in %   

Currency  

Share capital 
in millions 

Brussels  

Brussels  

Kempten  

Berlin  

Eschborn  

Berlin  

Espoo  

22.4   

100   

100   

51   

100   

47.5   

EUR  

EUR  

EUR  

EUR  

EUR  

EUR  

20   

EUR  

Bourg-en-Bresse  

67   

EUR  

1.5 

4,330.2 

0.3 

– 

– 

0.2 

– 

0.5 

Milan  

Milan  

Milan  

Vaduz  

Amsterdam  

Capelle a/d IJssel  

Rotterdam  

100   

10.6   

100   

EUR  

EUR  

EUR  

41.3 

29.2 

2,502.6 

100   

CHF  

100   

100   

100   

EUR  

EUR  

EUR  

Swisscom IT Servics Finance SE 2 

Vienna  

100   

EUR  

Sweden  

Sellbranch AB 2 

Singapore  

Stockholm  

50.1   

SEK  

Swisscom IT Services Finance Pte Ltd 2 

Singapore  

100   

SGD  

USA  

Swisscom Cloud Lab Ltd 2 

Delaware  

100   

USD  

1  Participation directly held by  Swisscom Ltd.  
2  Participation indirectly held by  Swisscom Ltd.  
3  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.

5.0 

– 

– 

2.5 

0.1 

0.1 

0.1 

– 

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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 140 to 211 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 2015.

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 evaluat-
ing 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 2015 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.

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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

Hanspeter Stocker
Licensed Audit Expert
Auditor in Charge

Gümligen-Berne, 3 February 2016

Daniel Haas
Licensed Audit Expert

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Financial statements of  Swisscom Ltd
Income statement

In CHF million  

Revenue from the sale of goods and services  

Other income  

Total operating income  

Personnel expense  

Other operating expense  

Total operating expenses  

Operating income  

Financial expense  

Financial income  

Income from participations  

Income before taxes  

Income tax expense  

Net income  

2015   

237   

32   

269   

(82)  

(110)  

(192)  

77   

(181)  

201   

189   

286   

(7)  

279   

2014 

238 

30 

268 

(84) 

(107) 

(191) 

77 

(263) 

220 

2,447 

2,481 

(9) 

2,472 

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Balance sheet

In CHF million  

Assets  

Cash and cash equivalents  

Trade receivables  

Other current receivables  

Dividends receivable from subsidiaries  

Accrued income and deferred expense  

Total current assets  

Financial assets  

Participations  

Total non-current assets  

Total assets  

Liabilities and equity  

Current interest-bearing liabilities  

Trade payables  

Other current liabilities  

Accrued expense and deferred income  

Current provisions  

Total current liabilities  

Non-current interest-bearing liabilities  

Other non-current liabilities  

Non-current provisions  

Total non-current liabilities  

Total liabilities  

Share capital  

Legal capital reserves/capital surplus reserves  

Legal retained earnings  

Voluntary retained earnings  

Total equity  

Total liabilities and equity  

Note   

31.12.2015   

31.12.2014   1

3.1   

3.2   

3.3   

3.4   

3.5   

3.6   

3.7   

3.5   

3.7   

176   

21   

10   

73   

89   

369   

5,911   

7,872   

13,783   

14,152   

156 

25 

105 

2,400 

10 

2,696 

5,257 

7,767 

13,024 

15,720 

1,718   

3,170 

8   

52   

81   

8   

1,867   

7,449   

66   

56   

7,571   

9,438   

52   

21   

10   

4,631   

4,714   

14,152   

11 

85 

81 

6 

3,353 

6,690 

47 

55 

6,792 

10,145 

52 

21 

10 

5,492 

5,575 

15,720 

1  The balance sheet as at 31 December 2014 has been amended to meet the new classification provisions of the new Law on Accounting 
  and Financial Reporting. See Note 2. 

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Notes to the financial statements

1  General information

Name, legal form and domicile

>  Swisscom Ltd, Ittigen (canton of Berne)
>  Parent company of the  Swisscom Group
> 

 Swisscom Ltd is a limited-liability company established under a special statute pursuant to the 
Telecommunication Enterprises Act (TA) (German: “Telekommunikations unternehmungsgesetz”) 
of 30 April 1997.

>  Company identification number (UID) CHF-102.753.938

Share capital

As of 31 December 2015, the share capital comprised 51,801,943 registered shares of a par value of 
CHF 1 per share. This remains unchanged from the previous year.

Significant shareholders 

As at 31 December 2015, the Swiss Confederation (Confederation), as majority shareholder, held 
51% of the issued shares of  Swisscom Ltd which is unchanged from the prior year. The Telecommu-
nications  Enterprises  Act  (TEA)  (German:  “Telekommunikationsunternehmungsgesetz”)  provides 
that the Confederation shall hold the majority of the share capital and voting rights of  Swisscom Ltd. 

Number of full-time employees

The average number of employees of  Swisscom Ltd during the financial year, expressed as full-time 
equivalents, exceeded 250, as in the prior year. 

Approval of Annual Financial Statements

The  Board  of  Directors  of   Swisscom  Ltd  approved  the  present  Annual  Financial  Statements  on 
3 February 2016 for release. The Annual Financial Statements are subject to approval by the share-
holders of  Swisscom Ltd in its Annual General Meeting to be held on 6 April 2016. 

2  Summary of significant accounting policies

Initial application of the new Law on Financial Statement Reporting

The annual financial statements for 2015 were prepared for the first time pursuant to the provi-
sions  of  the  Federal  Law  on  Financial  Statement  Reporting  (32nd  section  of  the  Federal  Code  of 
Obligations; German: Obligationenrecht). In order to ensure comparability, the prior year’s amounts 
were restated to conform to the new classification standards. 

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This concerns in particular the following captions:
>  Receivables were divided into trade accounts receivables and other short-term receivables. Receiv-
ables from third parties and those due from Group companies are included in these positions. 
>  Accrued income and deferred expense were previously included in other assets. They are now 

disclosed separately. 

>  Loans to third parties and to Group companies are disclosed jointly in the caption financial assets. 
>  Trade payables now include also trade payables to Group companies. 
>  Current financial liabilities are now reported under short-term interest-bearing liabilities. Deriv-

atives were reclassified from financial liabilities to other short-term liabilities. 

>  Other liabilities were reclassified to the captions other short-term liabilities, accrued expenses 

and deferred income and short-term provisions. 

>  Accrued expense and deferred income were previously not reported separately, but included in 

other liabilities. 

>  Non-current  financial  liabilities  are  now  shown  under  long-term  interest-bearing  liabilities. 

Derivatives were reclassified from financial liabilities to other long-term liabilities. 

>  Legal reserves were previously included in the caption retained earnings and are now disclosed 

separately. 

Financial statement reporting policies

General
Significant financial statement reporting policies which are not prescribed by law are described 
below. The ability to create and release hidden reserves for the purpose of ensuring the sustainable 
development of the company should be taken into account in this respect. 

Shareholdings and recording of dividend distributions by subsidiary companies
Investments are accounted for at acquisition cost less valuation allowances, as required. Dividend 
distributions from subsidiary companies are accrued in the financial statements of  Swisscom Ltd 
provided that the annual general meetings of the subsidiary companies approve the payment of a 
dividend prior to the approval of the Annual Financial Statements of  Swisscom Ltd by the Board of 
Directors. 

Treasury shares 
At the time of acquisition, treasury shares are recorded at purchase cost as a reduction of share-
holders’ equity. In the event of a subsequent disposal, the resultant gain or loss is taken to income 
as financial income or financial loss, respectively. The balance of and transactions in treasury shares 
are disclosed in Note 31 to the Consolidated Financial Statements. 

Share-based payments
Should treasury shares be used for share-based payments to members of the Board of Directors 
and employees, the difference between the acquisition cost and any respective payment to the 
employees represents personnel expense as at the time the shares are allocated. Share-based pay-
ments of  Swisscom Ltd are detailed in Note 11 to the Consolidated Financial Statements. 

Derivative financial instruments and hedge accounting
Derivative financial instruments which are deployed to hedge foreign currencies and interest rates, 
are measured at market price. Movements in market prices are recorded in the income statement. 
Derivatives  which  meet  the  conditions  of  a  hedging  transaction,  are  measured  using  the  same 
valuation principles as those which apply to the underlying transaction. Gains and losses arising 
from the underlying and hedging transactions are dealt with on a joint basis (combined valuation 
perspective with regard to valuation units). 

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3  Disclosures on balance sheet and income statement positions

3.1  Trade accounts receivables

Trade accounts receivables consist exclusively of receivables from third parties.

3.2  Other current receivables

In CHF million  

Receivables from third parties  

Receivables from participations  

Derivative financial instruments  

Total current receivables  

3.3  Financial assets

In CHF million  

Loans and receivables from third parties  

Loans and receivables from participations  

Derivative financial instruments  

Disagio debenture bonds  

Total financial assets  

3.4 

Investments

31.12.2015   

31.12.2014 

1   

6   

3   

10   

3 

102 

– 

105 

31.12.2015   

31.12.2014 

105   

5,793   

10   

3   

104 

5,153 

– 

– 

5,911   

5,257 

A list of directly and indirectly held shareholdings of  Swisscom Ltd is set out in Note 40 to the Con-
solidated Financial Statements. 

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3.5 

Interest-bearing liabilities

In CHF million  

Payables from third parties  

Payables from participations  

Total current interest-bearing liabilities  

In CHF million  

Bank loans  

Debenture bonds  

Private placements  

Loans from participations  

Other interest-bearing liabilities from third parties  

Total non-current interest-bearing liabilities  

31.12.2015   

31.12.2014 

1,087   

631   

1,718   

1,451 

1,719 

3,170 

31.12.2015   

31.12.2014 

590   

5,413   

600   

840   

6   

7,449   

910 

4,606 

950 

224 

– 

6,690 

 
 
 
 
 
 
 
 
 
The amounts, interest rates and maturities of the debenture bonds issued by  Swisscom Ltd were as 
follows: 

In CHF million or EUR  

Debenture bond in CHF 2008–2015  

Debenture bond in CHF 2007–2017  

Debenture bond in CHF 2009–2018  

Debenture bond in EUR 2013–2020  

Debenture bond in EUR 2014–2021  

Debenture bond in CHF 2010–2022  

Debenture bond in CHF 2015–2023  

Debenture bond in CHF 2012–2024  

Debenture bond in EUR 2015–2025  

Debenture bond in CHF 2014–2026  

Debenture bond in CHF 2014–2029  

Debenture bond in CHF 2015–2035  

3.6  Trade payables

In CHF million  

Payables from third parties  

Payables from participations  

Total trade payables  

3.7  Other liabilities

In CHF million  

Payables from third parties  

Payables from participations  

Derivative financial instruments  

Total other current liabilities  

In CHF million  

Payables from third parties  

Derivative financial instruments  

Total other non-current liabilities  

Par value   
in CHF   

–   

600   

1,425   

542   

542   

500   

250   

500   

542   

200   

160   

150   

31.12.2015   

Nominal   
interest rate   

–   

3.75   

3.25   

2.00   

1.88   

2.63   

0.25   

1.75   

1.75   

1.50   

1.50   

1.00   

Par value   
in CHF   

500   

600   

1,425   

542   

542   

500   

–   

500   

–   

200   

160   

–   

31.12.2014 

Nominal 
interest rate 

4.00 

3.75 

3.25 

2.00 

1.88 

2.63 

– 

1.75 

– 

1.50 

1.50 

– 

31.12.2015   

31.12.2014 

6   

2   

8   

6 

5 

11 

31.12.2015   

31.12.2014 

38   

6   

8   

52   

23 

7 

55 

85 

31.12.2015   

31.12.2014 

7   

59   

66   

– 

47 

47 

3.8  Residual leasing commitments 

Leasing commitments which do not mature or cannot be terminated within twelve months pres-
ent the following maturity structure:

In CHF million  

Within 1 year  

1 to 5 years  

Total remaining amount of lease obligation  

31.12.2015   

31.12.2014 

2   

1   

3   

2 

– 

2 

The amounts encompass the payments arising under rental and leasing contracts which are to be 
settled up to the end of the contract or the end of the notice period for cancellation. 

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3.9  Shareholdings of the members of the Board of Directors and Group Executive Board

The following table discloses the number of unrestricted and restricted shares held by the mem-
bers of the Board of Directors and Group Executive Board as well as parties related to them, as of 
31 December 2014 and 2015:

Number  

Hansueli Loosli  

Frank Esser 1 

Barbara Frei  

Hugo Gerber  

Michel Gobet  

Torsten Kreindl  

Catherine Mühlemann  

Theophil Schlatter  

Hans Werder  

Total shares of the members of the Group Executive Board  

1  Elected as of 7 April 2014.

Number  

Urs Schaeppi (CEO)  

Mario Rossi  

Hans C. Werner  

Marc Werner 1 

Christian Petit 2 

Roger Wüthrich-Hasenböhler 3 

Heinz Herren 3 

Total shares of the members of the Board of Directors  

1  Joined the Group Executive Board as of 1 January 2014.
2  Rejoined the Group Executive Board as of 1 April 2014.
3  Rejoined the Group Executive Board as of 1 January 2014.

31.12.2015   

31.12.2014 

2,012   

205   

528   

1,233   

1,600   

1,322   

1,223   

1,054   

982   

10,159   

1,682 

101 

409 

1,129 

1,496 

1,195 

1,119 

887 

839 

8,857 

31.12.2015   

31.12.2014 

2,602   

821   

571   

211   

1,525   

1,032   

1,098   

7,860   

2,275 

634 

421 

106 

1,332 

879 

1,122 

6,769 

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In 2015, 1,302 shares (CHF 0.7 million) were issued to members of the Board of Directors, 1,268 shares 
(CHF 0.7 million) were issued to members of the Group Executive Board and 1,309 shares (CHF 0.7 mil-
lion) were issued to other  Swisscom employees. See Note 11 to the consolidated financial statements. 

3.10  Collateral given to secure third-party liabilities

As of 31 December 2015, guarantee obligations exist for Group companies in favour of third parties 
totalling CHF 111 million (prior year: CHF 260 million). 

3.11  Assets used to secure own commitments as well as assets subject to retention of title

As of 31 December 2015, financial assets totalling CHF 105 million (prior year: CHF 103 million) were 
not freely available. These assets serve to secure commitments arising from bank loans. 

3.12  Material events after the balance sheet date

No material events subsequent to the balance sheet date occurred in the period ending 3 February 2016, 
the  date  on  which  the  Board  of  Directors  of   Swisscom  Ltd  approved  the  release  of  the  Annual 
 Financial Statements.

 
 
 
 
 
 
 
 
 
  
 
  
 
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 
6 April 2016 that the available retained earnings of CHF 4,641 million as of 31 December 2015 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 51,801,943 shares 1 

Balance to be carried forward  

1  Excluding treasury shares.

31.12.2015 

4,362 

279 

4,641 

(1,140) 

3,501 

In the event that the proposal is approved, a dividend per share will be paid to shareholders on 
12 April 2016 as follows:

Per registered share  

Ordinary dividend, gross  

Less 35% withholding tax  

Net dividend paid  

CHF 

22.00 

(7.70) 

14.30 

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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 214 to 220 
of   Swisscom  Ltd,  which  comprise  the  income  statement,  balance  sheet  and  notes  for  the  year 
ended 31 December 2015.

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 responsibility 
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 2015 comply with Swiss 
law and the company’s articles of incorporation. 

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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 confirm 
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 the available retained 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

Hanspeter Stocker
Licensed Audit Expert
Auditor in Charge

Gümligen-Berne, 3 February 2016

Daniel Haas
Licensed Audit Expert

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Of the more than 

10,000 

myCloud users 

60% use the app 
several times a month. 
myCloud is the Swiss Cloud solution 
for photos, videos and other data.

“I am trusted and given the opportunity to 
employ my programming knowledge to 
 simplify complex processes for our  customers.”

Christian Blättler
Informatics apprentice EFZ, third year of apprenticeship

Further information

Focusing on 
our customers 
with a great deal
of passion and 
reliability.

Glossary 

228228  Technical terms
232  Networks
233  Other terms

Index of keywords 

235

Swisscom Group
fi ve-year review 

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Glossary

Technical terms

4G/LTE (Long Term Evolution): 4G/LTE is the successor technology to HSPA and is the fourth genera-
tion 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. 

5G: 5G is the next generation of mobile network technology. There is currently no international 
5G standard. But more and more tests are taking place worldwide.  Swisscom expects to launch 5G 
in Switzerland in 2020.

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 cus-
tomer  end  and  in  the  network  prevent  mutual  interference,  allowing  traditional  analogue  tele-
phony 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 (copper and optical 
fibre) based on the Internet Protocol (IP). All-IP means that all services such as television, the Inter-
net or fixed-line 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 services. 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 switch all existing communications networks to IP to enable all telecommu-
nications services (telephony, data traffic, TV, mobile communications, etc.) to be offered over IP. 
This would mean that all IP services within Switzerland are provided via  Swisscom’s own network, 
ensuring a higher level of security and better availability than other online voice service providers.

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  businesses 
using fibre-optic cables instead of traditional copper cables.

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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 “gee 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.

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 ser-
vices 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  was  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 tech-
nology (information and data processing and the related hardware) and communication technology 
(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), host-
ing (registration and operation of Internet addresses, websites and web servers) and content pro-
vision.

LAN (Local Area Network): A LAN is a local network for interconnecting computers, usually based 
on Ethernet.

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.

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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 
2,200 hotspots in Switzerland and over 65,000 worldwide. A PWLAN typically offers data transmis-
sion 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 1800 MHz net-
works (which are most commonly used in Europe) as well as 850 MHz and 1900 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  used  to  integrate  the  wide  variety  of  modern  communi-
cation technologies. Different telecommunication services such as e-mail, unified messaging ser-
vice, telephony, mobile phones, PDAs, instant messaging and presence functions are coordinated 
to  improve  the  reachability  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 inter-
ference (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 (video) films 
and to watch the selected film at any time. The film is delivered to the subscriber either over the 
broadband 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.

VoLTE (Voice over LTE): LTE is, in effect, a pure data network. VoLTE enables phone calls via the LTE 
data network.

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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).

WiFi Calling: WiFi Calling enables users to make calls via their mobile phone and the WLAN/WiFi 
network. This technology significantly improves mobile phone reception in houses.

WLAN (Wireless Local Area Network): WLAN stands for wireless local area network. A WLAN con-
nects several computers wirelessly to a central information system, printer or scanner.

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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 con-
vergent solutions in the future,  Swisscom is investing in a network infrastructure that is based exclu-
sively 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 ser-
vices 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 supplemented 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  propor-
tion of business customers in Switzerland. Four-fold redundancy in the core network and two-fold 
redundancy in the switching layer ensure excellent voice quality and optimum security and avail-
ability.

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 fibre-to-the-home (FTTH) in 2008 (end-2015: more than 1 million households and businesses 
connected with fibre-to-the-basement). It started rolling out broadband technology in 2000, first 
based on ADSL (coverage at end-2015: 97%). ADSL was followed in 2006 by VDSL2 (coverage at end-
2015: over 93%) and from 2013 by FTTS/B (fibre-to-the-street or basement) and vectoring (end-2015: 
more than 2 million of households and businesses fitted with the latest fibre-optic technology). To 
fulfil its mandate for basic broadband provision,  Swisscom also uses wireless technologies such as 
UMTS and satellite. At present, 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 90% 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 4G, 3G and 2G, the dominant digital standards across Europe 
and much of the world.  Swisscom has implemented different technologies that enable transmission 
between handsets and base stations. In 2005, it enhanced all active GSM antennas with EDGE tech-
nology, 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 98% of Swiss households. At pres-
ent, LTE enables bandwidths of up to 150 Mbps. However, it is continuously being developed, and since 
end-2015, customers can now enjoy 4G+/LTE Advanced in 28 Swiss cities.  Swisscom thus possesses 
the most efficient mobile network in Switzerland and will continue to expand its technological lead. 
Bandwidths of up to 450 Mbps are already being tested in laboratory conditions.

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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 
Enterprise Risk Management (ERM) Framework is an extension of COSO’s Internal Control Frame-
work. 

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 regime, 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 regu-
lated 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).

Federal Office of Communications (OFCOM): OFCOM deals with issues related to telecommuni-
cations 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).

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  telecommu-
nications service providers with access to subscriber lines for the purpose of using the entire fre-
quency spectrum of metallic pair cables.

Hubbing: Hubbing relates to the trading of telephone traffic with other telecommunication oper-
ators.

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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). 

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 regulated prices. It is 
future-oriented and therefore creates economically efficient investment incentives.

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 types 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.

Termination charges: Termination charges are levied by a network operator for forwarding calls to 
another third-party network (e.g., calls from Salt to  Swisscom or from Sunrise to Salt).

234

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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

103–112

79

122–134

88

55–60; 166–172

81, 144

49–51; 232

183–185

113–117

24–27

174–176

35–38

33–34

40–45

82, 206

85

81, 167–172

190–191

90, 111, 196–206

90–93

69–77

86–88

28–31

49–51

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Swisscom Group 
five-year review

In CHF million, except where indicated  

2011   

2012   1 

2013   

2014   

2015 

Net revenue and results  

Net revenue  

11,467   

11,384   

11,434   

11,703   

11,678 

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  

4,584   

40.0   

2,681   

1,126   

694   

683   

Earnings per share  

CHF   

13.19   

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  

%   

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   

5,486   

26.2   

3,770   

2,436   

8,120   

4,098 

35.1 

2,012 

2,012 

1,362 

1,361 

26.27 

5,242 

24.8 

3,867 

2,409 

8,042 

Full-time equivalent employees at end of year  

Average number of full-time equivalent employees  

number   

number   

20,061   

19,832   

19,514   

19,771   

20,108   

21,125   

19,746   

20,433   

21,637 

21,546 

Operational data at end of period  

Fixed access lines in Switzerland  

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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   

3,120   

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   

2,629 

1,958 

6,625 

1,331 

Revenue generating units (RGU) Switzerland  

in thousand   

11,438   

11,748   

12,097   

12,373   

12,543 

Unbundled fixed access lines in Switzerland  

Broadband access lines wholesale in Switzerland  

Broadband access lines in Italy  

in thousand   

in thousand   

in thousand   

306   

181   

300   

186   

256   

215   

180   

262   

128 

315 

1,595   

1,767   

1,942   

2,072   

2,201 

Swisscom share  

Par value per share at end of year  

CHF   

1.00   

1.00   

Number of issued shares at end of period  

in million of shares   

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  

CHF   

CHF   

CHF   

CHF   

%   

1.00   

51.802   

24,394   

470.90   

474.00   

18,436   

20,400   

355.90   

393.80   

433.50   

400.00   

323.10   

334.40   

390.20   

22.00   

166.79   

22.00   

63.04   

22.00   

67.63   

1.00   

51.802   

27,067   

522.50   

587.50   

467.50   

22.00   

67.27   

1.00 

51.802 

26,056 

503.00 

580.50 

471.10 

22.00   3

83.75 

9,243   

3,945   

9,268   

3,864   

9,358   

3,685   

9,586   

3,788   

9,764 

3,461 

1,537   

1,994   2 

1,686   

1,751   

1,822 

Full-time equivalent employees at end of year  

number   

16,628   

16,269   

17,362   

18,272   

18,965 

1  Amendments to IAS 19 revised, restated from 2012.
2  Including expenses of CHF 360 million for mobile frequencies.
3  In accordance with the proposal of the Board of Directors to the Annual General Meeting.

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Publishing details

Key dates 

>  4 February 2016 

Publication of 2015 Annual Results and 
Annual Report

>  6 April 2016 

Annual General Meeting in Fribourg

>  8 April 2016 

Ex dividend date

>  12 April 2016 

Dividend payment

>  3 May 2016 

2016 First-Quarter Results

>  18 August 2016 

2016 Second-Quarter Results

>  3 November 2016 

2016 Third-Quarter Results

>  February 2017 

Publication of 2016 Annual Results and 
Annual Report

Publication and production

Swisscom Ltd, Berne

Translation
CLS Communication AG, Basel

Production
MDD Management Digital Data AG, Lenzburg

Printing
Stämpfli Publikationen AG, Berne

Photographer
Stefan Walter, Zurich

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 from
E-mail: annual.report@swisscom.com
A  Swisscom company brochure is also available in English, 
French, German and Italian. 
www.swisscom.ch/ataglance2015 
The Corporate Responsibility Report 2015 is published as an 
online version at www.swisscom.ch/cr-report2015.

General information
Swisscom Ltd
Head office
CH-3050 Berne
Phone:  +41 58 221 99 11
E-mail:  swisscom@swisscom.com

Financial information
Swisscom Ltd
Investor Relations
CH-3050 Berne
Phone:  +41 58 221 99 11
E-mail: 
Internet: www.swisscom.ch/investor

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.com/en/ghq/responsibility.html

For the latest information, visit our website
www.swisscom.ch

The online version of the  Swisscom Annual Report is 
available in
German: www.swisscom.ch/bericht2015
English:  www.swisscom.ch/report2015
French:  www.swisscom.ch/rapport2015

P E R F O R M A N C E

neutral
Printed Matter

No. 01-16-552736 – www.myclimate.org
© myclimate – The Climate Protection Partnership

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