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Swisscom AG
Annual Report 2016

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FY2016 Annual Report · Swisscom AG
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2016

Annual Report

2016

Annual Report

2016

Sustainability Report

at a glance2016

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Annual Report publications

The Annual Report, Sustainability Report and  Swisscom at a glance are 
part of  Swisscom’s Annual Report 2016. 
The three publications are available online at: swisscom.ch/report2016

The “best companion in the networked world” concept

Digitisation is changing our lives, our behaviour and our 
needs. Regardless of how vastly our customers’ needs diff er, 
we still want to address each of those needs individually. 
Because nothing feels better than knowing you have a 
reliable partner at your side.

The images on the cover of the 2016 reports symbolise
the collaboration between our customers and  Swisscom.

From left to right: 
Annual Report:  
Sustainability Report: Jucker Farm in Seegräben, with customer Martin Jucker
Swisscom at a glance: Swisscom Shop in Zurich, with customer Therese G.

Impact Hub in Zurich, customer Ava AG with Lea von Bidder

We would like to thank our customers and employees 
who took the time to have these pictures taken.

 
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.

Visiting the Impact Hub 
in Berne

Hansueli 
Loosli

Urs 
Schaeppi

Shareholders’ letter

Dear Shareholders

Swisscom held its ground during a challenging 2016. An impressive 
market performance helped  Swisscom generate stable revenue and 
retain its strong market position. Large investments ensure that the 
 Swisscom network infrastructure stays fit for the future. Fastweb 
continues to develop nicely and the company boosted its revenue, 
operating income and customer numbers in 2016.

Swisscom holds its ground in a challenging environment 

At CHF 11,643 million (–0.3%),  Swisscom’s net revenue was practically on a par with the previous 
year. This is a remarkable achievement given current price pressure and the market environment. 
Compared with the prior year,  Swisscom increased its operating income before depreciation and 
amortisation  (EBITDA)  by  CHF  195  million  or  4.8%  to  CHF  4,293  million  primarily  as  a  result  of 
non-recurring items in the prior year. On a like-for-like basis, EBITDA fell slightly by 1.2%. Cost cut-
ting  and  growth  at  Fastweb  were  unable  to  compensate  for  declining  returns  in  the  Swiss  core 
business. Net income rose by 17.8% to CHF 1,604 million, largely due to non-recurring items. At 
CHF 2,416 million, Group-wide capital expenditure was roughly on a par with last year (+0.3%). 

Swisscom maintains its strong market position in Switzerland

Net  revenue  in  the  Swiss  core  business  declined  by  CHF  105  million  or  1.1%  year-on-year  to 
CHF 9,440 million. While revenue from telecommunications services fell as a result of increasing 
competitive pressure and lower roaming prices, revenue in the solutions business with corporate 
customers increased. The number of revenue generating units (RGU) dropped by 96,000 or 0.8% to 
12.4 million as a result of market saturation. Nevertheless, the Company maintained or, as in the 
case of  Swisscom TV, even increased its market shares. Operating income before depreciation and 
amortisation (EBITDA) rose by CHF 85 million or 2.4% to CHF 3,686 million. After adjustments for 
non-recurring items, EBITDA fell by CHF 125 million or 3.2% due to pressure on pricing, higher costs 
for roaming and subscriber acquisition as well as low subscription growth. Capital expenditure in 
Switzerland remained high at CHF 1,774 million (–2.6%). 

Successful business year at Fastweb in 2016

Fastweb  acquired  many  new  customers  in  the  broadband  business  (+7.0%  to  2.36  million)  and 
boosted its revenue by EUR 59 million to EUR 1,795 million (+3.4%) as a result. Operating income 
before depreciation and amortisation (EBITDA) rose by EUR 85 million or 14.8% to EUR 661 million. 
Excluding non-recurring items, the increase amounted to EUR 45 million or 8.0%. Fastweb contin-
ues to make progress on the expansion of its network. 810,000 customers were connected to the 
company’s own ultrafast broadband network at the end of 2016 (+25% year-on-year), which rep-
resents around one-third of all Fastweb broadband customers. The Fastweb network now extends 
to around 100 towns and cities in Italy, thus covering 30% of the population or 7.5 million house-
holds. Capital expenditure at Fastweb grew by 7.4% to EUR 581 million due to accelerated broad-
band expansion. 

Swisscom share performance in 2016 

The   Swisscom  share  price  fell  by  9.3%  in  2016.  In  terms  of  total  shareholder  return  (share  price 
movement and dividend payout),  Swisscom achieved –5.4% thanks to the high dividend yield. The 
 Swisscom share outperformed the Stoxx Europe 600 Telecommunications Index (–16.9% in CHF; 
–15.8% in EUR). 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.

Digitisation as an opportunity and challenge

Digitisation is changing both our economy and our society. Networking between people, applications 
and devices is intensifying with each passing year and billions of devices are already interconnected.
Processes  previously  involving  tedious  manual  work  are  being  digitised.  We  are  producing  new 
 services  more  quickly  and  cost-effectively  in  the  cloud.  Not  only  are  our  infrastructures  being 
 controlled  from  the  cloud,  but  physical  devices  themselves  are  being  migrated  to  the  cloud 
 (virtualisation)  as  well.  This  digital  environment  is  giving  rise  to  new  business  models  and 
behaviours. Instead of buying, people rent and share (sharing economy) and new platforms emerge. 
In this way, digitisation is permeating our everyday lives and the world we work in.  Swisscom views 
digitisation  as  both  an  opportunity  and  a  challenge.  Constantly  available  high-performance 
 networks and infrastructures form the backbone of all digitisation projects.  Swisscom’s infrastructure 
and ICT expertise are opening up excellent opportunities for the company to sustain this success in 
nearly every area of business and daily life. Yet at the same time, we see the economic and social 
changes that accompany digitisation. We therefore make an effort to embrace our responsibility as 
a company through a variety of different initiatives and commitments.

More challenging market environment

Competition is extremely fierce in the Swiss ICT sector. The number of telephone lines connected 
through the fixed telephone network is dropping by more than 200,000 lines per year. 2016 marked 
the first year in which we were unable to offset this decline and the trend is set to continue in the 
years ahead. In the business customer market, too, cost pressure and falling margins triggered by 
an intense price war with our competitors have not gone unnoticed.
Global, web-based foreign providers have stepped up their activities in our markets as well. While 
these competitors have mainly been gearing their products toward private users up until now, they 
are increasingly extending their offers to business customers and forming partnerships to launch 
efficient, scalable products and services. 

Demands for data security on the rise

Increasing connectivity and digitisation are producing ever-increasing volumes of data. Accordingly, 
the public spotlight is not only shifting to the careful use of data, but also security. At  Swisscom, the 
responsible, secure handling of information takes centre stage. We want industry and society to be 
able to leverage the opportunities offered by smart data to their advantage.
Swisscom has the right product portfolio and capabilities needed to continue growing in the infor-
mation security market. We already fend off 99% of all hacker, phishing or spam attacks with our 
current resources. 

What we stand for

As a partner, pioneer and shaper,  Swisscom aspires to offer its customers the very best in today’s 
networked world. As an exemplary company offering digitisation solutions, we let people choose 
flexibly how to interact, work and live. As a technology partner,  Swisscom helps companies improve 
their  products,  processes  and  marketing  and,  in  doing  so,  remain  competitive.  We  thereby 
strengthen and promote all of Switzerland as a business location.

Building the best infrastructure – the basis for the networked world

A networked world is only as strong as its infrastructure. In keeping with that maxim,  Swisscom 
has  been  investing  in  a  future-oriented  mix  of  network  technologies  for  several  years.  In  2016, 
 Swisscom invested nearly CHF 1.8 billion in Switzerland alone and further investments of the same 
magnitude are planned for 2017 as well. Switzerland boasts one of the best telecommunications 
infrastructures  in  the  world.  With  99%  of  coverage  boasting  speeds  in  excess  of  30  Mbps,  it  is 
already close to achieving the broadband objective of 100% coverage with 30 Mbps as set forth in 
the EU’s Digital Agenda 2020.
By  the  end  of  2016,   Swisscom  had  already  provided  more  than  3.5  million  ultrafast  broadband 
 connections (>50 Mbps). Swift expansion has made it possible for more than 94% of all homes and 
businesses to use  Swisscom TV. In 2016,  Swisscom defined new strategic objectives for its expan-
sion of the broadband infrastructure via the fixed telephone network: the majority of people living 
in any given Swiss municipality should have access to higher bandwidths by the end of 2021. To this 
end, some 90% of all homes and businesses will have a minimum bandwidth of 80 Mbps by the end 
of 2021 – with around 85% of those achieving speeds of 100 Mbps or higher.
At the heart of the  Swisscom network is IP technology (Internet Protocol). This not only forms the 
basis for Internet services, but also for  Swisscom TV and voice telephony, to name a few examples. 
 Swisscom is planning to switch all of its products and services over to IP by the end of 2017, so that 
its All IP customers can take advantage of the many opportunities offered by the digital world. All 
IP  customers  can  block  annoying  advertising  calls,  for  instance,  by  activating  the  free  filter  for 
unwanted advertising calls on their fixed-line connection. 1.5 million customers had already migrated 
to IP as at the end of 2016. The changeover is proceeding as planned.
We doubled revenue from cloud-based infrastructure (Dynamic Computing Services) in 2016 and 
more than 270 customers and partners are now using dynamic infrastructures. Given the cloud 
and  ICT  infrastructures’  ability  to  help  us  simplify  processes  and  facilitate  innovative  business 
models, they are a key competitive advantage in this digitised world. Customers can focus more on 
their business and outsource ICT services, and we are able to meet the IT needs of our customers 
more quickly and effectively than in the past through increased standardisation and virtualisation. 
In 2016,  Swisscom became the first provider in Switzerland to set up an additional network dedi-
cated to the Internet of Things. This Low Power Network is operated separately from the mobile 
phone network and forms the basis for the Internet of Things which will interconnect millions of 
sensors in future. Through all of these investments and innovations,  Swisscom plays a pivotal role 
in shaping the markets where it does business.

Offering the best experiences – to set  Swisscom apart from the rest

The  market  environment  is  changing  at  an  accelerating  pace  and  offerings  are  easily  copied. 
 Companies are only successful if they design experiences to engender a strong emotional bond and 
create enthusiastic, loyal customers. In everything it does,  Swisscom wants to make a trustworthy, 
simple and inspiring impression. We put people and their relationships at the centre of all of our 
thoughts and actions. We go up against global competition with the very best we have to offer: our 
employees. They are on site in municipalities both large and small, visit customers at their homes 
and provide advice over the phone or via online chats. Our customer experiences are designed so 
that they feel the same each time customers come into contact with  Swisscom, whether this be 
during communication, while using our products or when interacting with our customer service. 
Uniform experiences offer a vital link between  Swisscom and its customers, particularly in the age 
of digitisation.
By the end of 2016,  Swisscom had attracted 1.48 million customers to sign up for  Swisscom TV. It is 
continuously expanding the TV offering, including the addition of a new UHD box and the launch of 
services that make TV accessible for everyone, especially people with a visual or hearing impairment. 
Quick mobile phone repair services have emerged as a major need. In response to this, we set up 
our  own  Repair  Centers  in  some  of  the   Swisscom  Shops.  And  in  keeping  with  our  promise  to 
 customers, they are different than what consumers have come to know and expect elsewhere. Our 
Repair Centers guarantee repairs within 24 hours using original spare parts and even offer a coffee 
bar atmosphere for anybody waiting.
The new Natel infinity 2.0 subscriptions introduced in 2016 are proving extremely popular. Since 
the offer’s spring launch, over a million customers have opted in favour of more roaming, quicker 
surfing speeds and other included services like a device-independent cloud.

Seizing the best opportunities for growth – long-term competitiveness

Long-term  competitiveness  calls  for  companies  to  evolve  and  embrace  the  courage  to  change. 
 Swisscom has been doing this for years. We share this experience with our business customers and 
offer our support as a trusted partner during their digital transformation.  Swisscom has a broad 
portfolio of machine-to-machine applications, digitisation of business processes, use of the cloud, 
security  solutions,  use  of  artificial  intelligence  and  much  more.  These  solutions  give   Swisscom’s 
 customers a chance to leverage opportunities for growth and guarantee their competitiveness.
Swisscom avails itself of the best opportunities for growth as well. It plans to continue expanding 
both in growth areas in the TIME market (telecommunications, IT, media and entertainment) and 
by developing its Internet business.
The information services local.ch and search.ch were merged under the “localsearch” brand in 2016. 
We  also  collaborated  with  Coop  to  launch  siroop,  an  online  marketplace  that  unites  merchants 
both large and small, nationwide and local. Our cooperation with the start-up Mila will continue as 
well:  Around  22,000  interventions  by   Swisscom  Friends,  namely  customers  who  help  other 
 customers locally, have been registered on the platform.

 
Fastweb

Swisscom is continuing to develop its subsidiary Fastweb. By expanding the ultrafast broadband 
network and mobile communications market, building partnerships, and improving service quality, 
Fastweb aims to further strengthen its strong market position in Italy and generate growth. The 
expansion  of  Italy’s  broadband  network  is  continuing  at  full  speed:  Fastweb  and  Telecom  Italia 
intend to cooperate on the rollout of Fibre to the Home (FTTH). The aim is for 13 million or half of 
homes and businesses in Italy to be connected to the ultrafast broadband network by 2020. 

Swisscom values

At  Swisscom, people and their relationships are at the heart of everything we do: We want to shape 
the future (sustainability), achieve great things (passion), be open to new ideas (curiosity), keep our 
promises (reliability) and be close to customers (customer focus).  Swisscom’s centre of excellence 
for Human Centred Design develops methods and approaches with a focus on people and their 
relationships. Our values and beliefs are then incorporated into the development of new products 
and services. 

Multi-generational thinking as an integral component of the corporate strategy 

Swisscom thinks and acts with a focus on sustainability. This responsibility towards the environ-
ment, society and the economy forms an integral part of our corporate strategy. Our vision is of a 
modern, forward-looking Switzerland. 
In terms of Corporate Responsibility, our activities focus on the main priorities of climate protection, 
work and life, media skills, attractive employer, fair supply chain and a networked Switzerland. In 
2016, we strengthened efforts to compile evidence related to our activities in the areas of energy 
efficiency,  media  skills  and  fair  supply  chain  even  further.  Nationwide,  we  have  connected  over 
6,020 schools to the Internet through Schools on the Net, a programme that has been in place for 
over  15  years.  This  initiative  benefits  around  50,000  school  classes,  120,000  teachers  and  more 
than  900,000  pupils.  At  the  same  time,  our  media  skills  courses  have  introduced  more  than 
300,000 elderly people (since 2005) and 100,000 pupils, parents and teachers (since 2008) to the 
networked  world  and  all  of  the  opportunities  and  risks  it  entails.  As  one  of  Switzerland’s  most 
attractive  employers,  it  goes  without  saying  that   Swisscom  fosters  a  corporate  culture  geared 
toward  sustainability.  This  includes  personal  and  professional  development  for  each  and  every 
 individual,  active  specialist  training  with  more  than  900  trainees  at  present  (including  450  in 
ICT jobs) and a fair social partnership.
With regard to climate protection, we have cut our own CO2 emissions by more than half since 1990. 
Nowadays, customers using our services for mobile working, for instance, are reducing CO2 emissions 
by around 450,000 tonnes per year, which is equivalent to the emissions of around 110,000 cars. 
Newsweek  magazine  named   Swisscom  as  the  fourth  most  sustainable  company  in  the  world 
in 2016. And something of which we are very proud.

 
Challenging regulatory environment 

A clear majority of voters and the all States rejected the “Pro Service Public” initiative in June 2016. 
In December 2016, ComCom decided to renew  Swisscom’s licence for the Swiss universal service 
for  another  five-year  period,  beginning  in  2018.  The  revised  ordinance  increases  the  minimum 
bandwidth from 2 to 3 Mbps, now includes IP technology and abolishes  Swisscom’s obligation to 
operate one public payphone in each municipality. Several different topics are on the agenda in 
2017: the complete revision of the Swiss Data Protection Act, revision of the Telecommunications 
Act,  implementation  of  the  Federal  Law  on  the  Monitoring  of  Postal  and  Telecommunications 
 Traffic (BÜPF) and the Intelligence Service Act. With a view to the rollout of 5G, the telecommunica-
tions industry will continue to advocate for concessions for antenna construction. 

Simplification and a focus on costs

Swisscom plans to reduce its cost base by over CHF 300 million between 2015 and 2020. We will 
achieve  this  through  the  organisational  changes  implemented  in  2016,  adjustments  to  our  job 
vacancies, optimised processes and the transformation to All IP technology. These measures will 
free up funds, enabling  Swisscom to continue investing in infrastructure and new business areas 
and to remain competitive over the long term. 

Financial outlook for 2017 

Swisscom will propose payment of a dividend of CHF 22 per share for the 2016 financial year at the 
2017 Annual General Meeting. For 2017,  Swisscom expects net revenue of around CHF 11.6 billion, 
EBITDA of around CHF 4.2 billion and capital expenditure of some CHF 2.4 billion. For  Swisscom 
(excluding Fastweb), a slight decline in revenue is expected due to high competition and price pres-
sure. A slight increase in revenue is expected for Fastweb. EBITDA for  Swisscom, excluding Fastweb, 
is expected to be around CHF 100 million lower year-on-year. The reduction in EBITDA is attribut-
able to price pressure and declines in the number of fixed-line telephony connections. In addition, 
the costs for roaming are expected to increase. EBITDA will be positively affected by cost savings. 
 Fastweb’s  EBITDA  is  expected  to  be  slightly  higher.  Capital  expenditure  in  Switzerland  and  at 
 Fastweb is expected to be on a par with the prior year. Subject to achieving its targets,  Swisscom 
will propose payment of an unchanged, attractive dividend of CHF 22 per share for the 2017 finan-
cial year at the 2018 Annual General Meeting.

 
A big thank you

2016 was a successful year, something that is not a given in light of today’s market environment. We 
owe this success to the trust placed in us by our customers. We owe it to the loyalty of our shareholders. 
And we owe it to our employees’ enthusiasm and eagerness to do their very best, every single day of 
the year. They deserve our most heartfelt gratitude. After all, they are the ones contributing their 
ideas, visions and innovations today in order to create the  Swisscom of tomorrow and beyond. Their 
passion for  Swisscom and the interest they show in our products fill us with confidence and pride 
as we look to the future.

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 

14–21

24–95

98–145

148–237

240–250

Swisscom already has a high-level security culture. By conducting 
targeted attacks, the Red Team is able to identify weaknesses 
that were either previously unknown or not given a suffi  ciently 
high priority by  Swisscom’s security concepts.

Michel Grädel
Security expert

Stephan Rickauer
Head, Red Team

Optimum security

An average of five specific security 
 measures can be recommended for 
each cyber attack.

Simulating cyber attacks

A realistic cyber attack by 
the Red Team lasts three weeks 
on average.

“We put ourselves in the minds 
of real cyber criminals and 
attack  Swisscom several times 
a year. We’re the good hackers.”

Introduction

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

16  KPIs of  Swisscom Group
  KPIs of  Swisscom Group
1616  KPIs of  Swisscom Group
18  Key events 2016
  Key events 2016
1818  Key events 2016
20  Business overview
  Business overview
2020  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  

[

%   

CHF   

%   

2016   

2015   

Change 

11,643   

t o   b e   u p d a t e d ]

11,678   

4,098   

–0.3% 

35.1   

4.8% 

36.9   

4,293   

2,148   

2,012   

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

Net debt at end of period  

Operational data at end of period  

Fixed telephony 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  
Ratio of CO2 reduction to CO2 emissions 2 

Employees  

Full-time equivalent employees at end of year  

Full-time equivalent employees in Switzerland at end of year  

in thousand   

in thousand   

in thousand   

in thousand   

in thousand   

in thousand   

in thousand   

in thousand   

in thousand   

CHF   

CHF   

GWh   

%   

tonnes   

number   

number   

1,604   

30.97   

6,522   

30.4   

1,791   

2,416   

7,846   

2,367   

1,992   

1,476   

6,612   

1,362   

26.27   

5,242   

24.8   

1,844   

2,409   

8,042   

2,629   

1,958   

1,331   

6,625   

12,447   

12,543   

128   

364   

2,355   

51,802   

456.10   

23,627   

22.00   1 

536   

35.9   

19,837   

0.99   

21,127   

18,372   

128   

315   

2,201   

51,802   

503.00   

26,056   

22.00   

521   

29.6   

20,116   

0.81   

21,637   

18,965   

6.8% 

17.8% 

17.9% 

24.4% 

–2.9% 

0.3% 

–2.4% 

–10.0% 

1.7% 

10.9% 

–0.2% 

–0.8% 

0.0% 

15.6% 

7.0% 

0.0% 

–9.3% 

–9.3% 

0.0% 

2.9% 

–1.4% 

–2.4% 

–3.1% 

1  In accordance with the proposal of the Board of Directors to the Annual General Meeting. 
2  Together with its customers  Swisscom is aiming to save twice as much CO2 as it emits through its operations including the supply chain by 2020. 

 
 
 
   
  
 
 
 
 
 
 
 
   
   
   
 
   
   
 
   
   
  
 
 
 
 
 
 
 
   
   
   
 
   
 
   
   
   
   
 
   
   
  
 
 
 
 
 
 
 
   
   
   
 
  
 
 
 
 
 
 
 
   
   
   
 
   
  
 
 
 
 
 
 
 
   
   
   
 
 
   
 
  
 
 
 
 
 
 
 
   
   
   
 
  
   
   
   
 
 
 
11,703

  14,000

Net revenue in CHF million

t o   b e   u p d a t e d ]

11,678
1,914

11,643
1,978

  10,500

  7,000

9,665

9,586

2,117

9,764

[

  3,500

0

Other countries

Switzerland

EBITDA in CHF million

4,413
625

3,788

4,098
637

3,461

4,293
721

3,572

  6,000

  4,500

  3,000

  1,500

0

2014

2015

2016

2014

2015

2016

Net income in CHF million

Capital expenditure in CHF million

  3,000

  2,250

  1,500

1,706

1,362

1,604

750

0

2,436
685

1,751

2,409
587

1,822

2,416
642

1,774

  3,000

  2,250

  1,500

750

0

2014

2015

2016

2014

2015

2016

Number of employees in full-time equivalent (FTE)

21,125
2,853

18,272

21,637
2,672
18,965

21,127
2,755
18,372

  30,000

  22,500

  15,000

  7,500

0

Ratio of CO2 reductions to CO2 emissions   
1.2  

0.99 

0.77 

0.81 

0.9  

0.6  

0.3  

0  

Other countries

Switzerland

2014

2015

2016

2014 

2015 

2016 

Other countries

Switzerland

Other countries

Switzerland

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Key events 2016

Swisscom TV

1 Gbps

Thanks to a new TV-Box, customers can now for the 
first time watch programmes in ultra-high definition 
(UHD). The built-in voice-activated search function 
that supports Swiss dialects ensures that content is 
even easier to find.  Swisscom is also making it easier 
to access barrier-free TV content.

Swisscom, together with its partner Ericsson, is the 
first provider in Europe to successfully transfer data 
at 1 Gbps over the mobile broadband network. 
In doing so, it is taking another major step towards 
the introduction of even higher mobile Internet speeds.

G.fast

Swisscom is the first telecommunications service 
 provider in Europe to start using the new G.fast 
 transmission standard throughout Switzerland. 
The technology will allow  Swisscom to quickly and 
cost-effectively provide high transmission speeds 
of up to 500 Mbps.

The Internet  
of Things

Swisscom is the first provider in Switzerland to set up 
an additional network dedicated to the Internet 
of Things: the Low Power Network. This network is 
designed for the transmission of small amounts 
of  data independently of the electrical network.

Smart cities

 Swisscom, in cooperation with the private IMD business 
school, published a study aimed at  supporting 
 authorities with digitisation. This study is one way 
in which  Swisscom strives to help cities employ digital 
technology in smarter, more innovative ways.

Internet-Box 2

Thanks to its optimised technology, the new 
 “Internet-Box 2” router offers faster WLAN speeds 
and a large transmission range at home.

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Blocking  
advertising calls

FinTech  
start-ups

Swisscom customers can activate a filter to block 
advertising calls with a few clicks in the Customer 
Centre or by calling the hotline. An IP-based fixed- 
network connection is required to use this filter.

In its capacity as an IT service provider,  Swisscom 
 currently provides support to more than half of all Swiss 
banks in matters relating to digitisation, and is now 
intensifying its collaboration with FinTech start-ups.

Repair Centre

There are nine Repair Centres in  Swisscom Shops 
throughout German-speaking and French-speaking 
Switzerland. Defective mobile phones are, where 
 possible, repaired on site within 24 hours.

Voice  
recognition

Swisscom is introducing new voice recognition 
 software for its Voiceprint hotline. The so-called 
 customer voiceprint ensures an even faster and more 
reliable identity verification process than ever before.

New sub-
scription benefits

Households made up of five people or more can now 
take advantage of the new Tutto benefit. The new 
Natel infinity 2.0 subscriptions also offer higher surfing 
speeds, more roaming options and unlimited online 
storage.

New  
business park 

More than 500 employees are moving into the new 
business park in Sion. The building, which complies 
with the Minergie-P-Eco standard, meets  Swisscom’s 
high standards with respect to sustainable development 
and modern working methods.

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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 (Sales & Services 
and  Products  &  Marketing  divisions),  Enterprise  Customers  and  Wholesale,  as  well  as  the  IT, 
 Network & Infrastructure division.

Residential Customers

Sales & Services
Sales & Services combines all sales channels and services for residential and SME customers under 
one roof and is responsible for all call centres, online & cross channels, shops and field services 
within  Swisscom Switzerland. Sales & Services, together with the Customer Interaction Experience 
team, also oversees all customer, sales and service processes along the full customer experience 
chain and designs these processes. 

Products & Marketing
The Products & Marketing segment houses the product and marketing expertise for residential 
and SME customers. The division ensures that these two segments provide a uniform customer 
experience. Products & Marketing plans, conceives and designs standardised B2B and B2C products.

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 for the integration and operation of complex IT systems. It also 
has core competencies in the fields of integrated communication solutions, IT infrastructure and 
cloud services, workplace solutions and the digitisation of business process (including SAP services) and 
provides a comprehensive range of outsourcing services for the financial sector.

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 services with foreign providers.

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IT, Network & Infrastructure
The IT, Network & Infrastructure (INI) segment builds, operates and maintains  Swisscom’s nation-
wide fixed network and mobile communications infrastructure in Switzerland. It is also responsible 
for  the  development  and  production  of  Switzerland-wide  standardised  IT  and  network  services 
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 as well as  Swisscom Real Estate Ltd and Business Fleet Management Ltd. 

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 operated by other service providers. Fastweb provides its services in all 
large towns and cities in Italy. 

Other Operating Segments

The  Other  Operating  Segments  includes  the  Digital  Business  unit  as  well  as  Participations  and 
 Subsidiaries in the areas of payment solutions, network construction and maintenance, radio trans-
mitters, energy management and event solutions, which complement the  Swisscom core business 
in related areas. Digital Business is focused on growth areas in the areas of Internet services and 
digital business models. It also includes the online directories and phone book business. 

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Group Headquarters 

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

 
 
Thomas Birchmeier
Product manager

Denis Schlauss
IT architect

The  Swisscom TV team plans and coordinates the devel-
opment of  Swisscom TV from both a technical and a visual 
perspective. Its primary aim is to produce a consistent TV 
experience across all screens and for all target groups. This 
has also led to the introduction of the fi rst functions for 
barrier-free TV.

“We are proud to commit ourselves to investing in ‘Switzer-
land’s most popular television’. It is what drives us every 
 single day. Agile and rapid development enables us to react 
to customer needs in a targeted manner. It’s important to 
us that our services are simple and intuitive to use so that 
even people with sensory impairments have easy access.”

Isabella Kosch
Strategic product developer

Alexander Schradt
Interface designer

375 music CDs

36 kWh

This is the volume of data 
that  Swisscom TV delivers 
to our customers at peak 
times – per second.

of electricity is consumed annually 
by a  Swisscom TV box, which 
equates to the cost of one or two 
cups of coffee at a restaurant.

Management Commentary

Inspiring our 
customers 
with the best 
experiences. 

 
Strategy, organisation 
and environment

Business model 
and customer relations

Employees 

Innovation and 
development 

Financial review

26  Group structure and organisation
29  Corporate strategy and objectives
33  Value-oriented business management
34  General conditions

46  Business activities 
53  Products, services, sales channels 
55  Customer satisfaction

56  Headcount
57  Employment law in Switzerland 
59  Staff   development 
60  Staff   recruitment 
60  Employee satisfaction 
61  Employment law in Italy 

62  Environment, objectives and management approach
62  Open innovation: a success factor
64  Focused innovation

66  Key fi nancial fi gures
67  Summary
68  Results of operations 
71  Segment revenue and results
77  Quarterly review 2015 and 2016
80  Cash fl ows
81  Capital expenditure 
82  Net asset position 
84  Net debt
85  Statement of added value
86  Energy effi  ciency and CO2 emissions in Switzerland
87  Financial outlook 

Capital market

Risks

88  Swisscom share
90  Payout policy
90  Indebtedness

92  Risk management system
93  General statement on the risk situation
93  Risk factors

Strategy, organisation 
and environment

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

Group structure and organisation

Management structure 

From 1 January 2016 onwards,  Swisscom further increased the level of digitisation within its organi-
sational structure in order to strengthen areas with close customer proximity and boost the compa-
ny’s effectiveness in the highly competitive ICT market. In doing so, the company has combined dis-
tribution and service for Residential Customers and Small and Medium-Sized Enterprises of  Swisscom 
Switzerland in the Sales & Services unit as well as the digital business in the Digital Business unit. To 
exploit synergies and accommodate the increasing level of convergence, Swisscom is also combining 
product development and product provision for Residential Customers and SME into one. The focus 
placed on corporate business will remain of central importance, and the organisational structure of 
Enterprise  Customers  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 has resulted in changes in the Group 
Executive Board. 
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 financial principles. It delegates day-to-day business management to the CEO of 
 Swisscom Ltd. Together with the CEO, the heads of the Group divisions Group Business Steering 
(CFO) and Group Human Resources (CPO) as well as the heads of the Sales & Services, Products & 
Marketing, Enterprise Customers and IT, Network & Infrastructure of  Swisscom Switzerland form 
the Group Executive Board. The Board of Directors of Italian subsidiary Fastweb is presided over by 
the CEO of  Swisscom Ltd. The management of Fastweb has been transferred to the Delegate of the 
Board of Directors of Fastweb.

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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Group structure

The holding company  Swisscom Ltd is responsible for overall management as well as the strategic 
and financial management of the Group. By law, the Swiss Confederation must hold the majority 
of shares in  Swisscom Ltd. As at 31 December 2016, the Confederation held 51.0% of the shares in 
 Swisscom Ltd, which remains unchanged from the previous year. 
27 Swiss subsidiaries (prior year: 33) and 14 foreign subsidiaries (prior year: 15) were fully  consolidated 
in  Swisscom’s financial statements as at 31 December 2016, while 15 associated companies (prior 
year: 15) were included according to the equity method.  Swisscom also holds various non- controlling 
interests in growth companies. 
Swisscom  Ltd  mainly  holds  direct  majority  interests  in   Swisscom  (Switzerland)  Ltd,  Swisscom 
Broadcast Ltd and  Swisscom Directories Ltd. Fastweb S.p.A. (Fastweb) is held indirectly via  Swisscom 
(Switzerland)  Ltd  and  an  intermediate  company  in  Italy.   Swisscom  Re  Ltd  in  Liechtenstein  is  the 
Group’s own reinsurance company. 
The main associates of  Swisscom are Belgacom International Carrier Services Ltd (international data 
traffic), siroop Ltd (online marketplace), Admeira Ltd (marketing of media offerings and advertise-
ment platforms) as well as Flash Fiber S.r.l. (optical fibre expansion in Italy).

Key changes to the Group structure in the year under review
At  the  start  of  2016,   Swisscom  acquired  a  50%  stake  in  Geneva-based  Open  Web  Technology  SA, 
which was renamed  Swisscom Digital Technology SA after the takeover. The acquired company is a 
specialist  in  the  digital  transformation  of  companies.  The  acquisition  allows   Swisscom  to  further 
expand its digitisation expertise with corporate customers.
As a result of organisational changes and in order to simplify processes, a number of companies in the 
Swiss core business were merged with  Swisscom (Switzerland) Ltd in 2016, namely  Swisscom Banking 
Provider Ltd, Wingo Ltd as well as all Veltigroup companies.
In  Italy,   Swisscom  sold  its  10.6%  minority  shareholding  in  Metroweb  S.p.A.  at  the  end  of  2016.  Its 
 Italian subsidiary Fastweb and Telecom Italia (TIM) intend to cooperate on the rollout of Fibre to the 
Home (FTTH), and for this purpose have founded Flash  Fiber S.r.l., in which Fastweb holds a 20% 
stake.

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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. For practical reasons, segment reporting for 2016 has 
not been changed in comparison with the previous year. Segment reporting in 2016 thus continues 
to  comprise  the  following:   Swisscom  Switzerland,  Fastweb  and  Other  Operating  Segments. 
 Swisscom Switzerland covers the segments Residential Customers, Small and Medium-Sized Enter-
prises, Enterprise Customers, Wholesale and IT, Network & Innovation. 
Starting  in  2017,  segment  reporting  will  be  adapted  to  the  management  structure.  The  main 
change concerns segmental reporting for the  Swisscom Directories unit (localsearch), which was 
previously reported as part of the Small and Medium-Sized Enterprises segment. The unit is now 
reported  in  the  Digital  Business  unit  under  “Other  Operating  Segments”.  The  new  segment 
 reporting is shown below and is broken down as follows:  Swisscom Switzerland, Fastweb and Other 
Operating Segments.  Swisscom Switzerland covers the segments Residential Customers, Enterprise 
Customers,  Wholesale  and  IT,  Network  &  Infrastructure.  Group  Headquarters,  which  primarily 
includes  the  Group  divisions  Group  Business  Steering,  Group  Human  Resources,  Group  Communi-
cations  &  Responsibility,  Group  Strategy  &  Board  Services  and  Group  Security,  continues  to  be 
reported  separately:

Swisscom Switzerland1 

Fastweb 

Other Operating Segments2 

Group Headquarters 

>  Swisscom (Switzerland) Ltd3
>  BFM Business Fleet Management Ltd
>  CT Cinetrade AG4
>  Datasport Ltd

>  Mila AG

>  Swisscom Digital Technology SA

>  Swisscom Health AG

>  Fastweb S.p.A.

>  Billag Ltd

>  cablex Ltd

>  Improve Digital B.V.
>  Mona Lisa Capital AG5
>  Swisscom Broadcast Ltd

>  Swisscom Directories Ltd

>  Swisscom Energy Solutions Ltd

>  Swisscom ITS Finance Custom Solutions Ltd

>  Swisscom Event & Media Solutions Ltd

>  Swisscom Ltd

>  Swisscom Italia S.r.l.

>  Swisscom Re Ltd

>  Worklink AG

>  Swisscom Real Estate Ltd

>  Swisscom Services Ltd

>  Belgacom International Carrier Ltd

>  Flash Fiber S.r.l.

>  Admeira Ltd

>  finnova ltd bankware

>  Medgate Ltd

>  Medgate Technologies Ltd

>  siroop Ltd

>  Venturing Participations 

>  Zanox AG

1  Swisscom Switzerland comprises the operating segments Residential Customers, Enterprise Customers, Wholesale and IT, Network & Infrastructure.
2  Other Operating Segments comprises the operating segments Digital Business and Participations.
3  Swisscom (Switzerland) Ltd has operating subsidiaries in Austria, France, Germany, the Netherlands, Singapore, Sweden, Switzerland and the USA.
4  CT Cinetrade AG has subsidiaries in Switzerland: kitag kino-theater Ltd, PlazaVista Entertainment AG and Teleclub AG.
5  Mona Lisa Capital AG is a venturing participation.

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Corporate strategy and objectives

Corporate strategy

Swisscom is the Swiss market leader in the fi eld of telecommunications (mobile telecommunications 
and fi xed telephone network) and digital television. It is also one of the leading providers in a wide 
range  of  IT  business  segments.  Fastweb  is  the  leading  alternative  provider  for  both  retail  and 
 business customers in the Italian fi xed-line market. 
Society and the economy currently fi nd themselves in a constant state of change. Megatrends such 
as digitisation and connectivity, customisation and demographic change are reshaping our society 
and the economy and have a more indirect and long-term impact on  Swisscom’s business. In this 
context,   Swisscom  recognises  a  series  of  short  to  medium-term  trends  that  constitute  direct, 
 strategic infl uencing factors, such as the increasing proliferation of the Internet of Things, data- 
centric business models and progress in the fi eld of artifi cial intelligence. 
The market environment in which  Swisscom operates has already changed radically in recent years. 
Connectivity is ever-present and will increase further. In the future, countless people, applications 
and devices will be in permanent communication with each other and the exponential data growth 
will continue at the same pace. Technological change is likewise proceeding at a rapid pace and 
customer  requirements  are  changing  in  equal  measure.  The  competition  on  the  saturated  core 
market is becoming increasingly fi erce. New providers from around the world are forcing  themselves 
into  other  ICT  markets  –  often  with  disruptive  business  models  –  and  are  thus  stepping  up 
 competition.  These  developments  have  exerted  pressure  on  the  revenues  generated  in  the 
 traditional  Swisscom core business. The resulting lower revenue and income need to be off  set in 
order  to  ensure  that  suffi  cient  fi nancial  resources  are  available  for  major  investments  in  new 
 technologies. 

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

Pioneer

Mentor 

Designer

Building the best 
infrastructure

Creating the best 
experiences

Realising the best 
growth opportunities

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

In an increasingly networked and digitised world,  Swisscom always offers its customers the best – 
regardless of their location. Thus,  Swisscom is a pioneer and resolutely drives digitisation forward. 
 Swisscom is focusing on internal digitisation in order to ensure that it can operate on the market as 
a leading, exemplary company. 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 infrastructures, adjust their business processes to meet the new 
challenges of the digital world and optimise communication and teamwork among their employ-
ees. In this formative role,  Swisscom is helping to shape this new world and make Switzerland into 
a leading European ICT centre. To always offer the best in the networked world,  Swisscom must 
meet the highest expectations 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,  cost-efficient  expansion  of  the  ultrafast 
broadband  network  through  various  fibre-optic  technologies  –  both  in  Switzerland  and  in  Italy. 
 Swisscom is continuing to drive forward the technological transition from traditional to IP-based 
solutions. It is constantly expanding its mobile network infrastructure and thus providing custom-
ers with the best experiences when using the network-based offerings.  Swisscom aims to better 
meet customer needs through a scalable infrastructure, increasingly virtualised services and infra-
structure, and continual improvement processes. The  Swisscom Cloud infrastructure offers a high 
level of quality and security and is the basis for new scalable offerings that are produced in Switzer-
land. The transfer of internal platforms to the  Swisscom Cloud increases scalability, flexibility and 
cost efficiency. 

Offering 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 is thus reducing complexity and is focused on 
providing  relevant  offerings.  It  is  also  standardising  and  simplifying  procedures  and  processes. 
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, strengthen its brand and improve its efficiency and agility. 

Realising the best growth opportunities
Swisscom  anticipates  that  the  relevant  markets  in  Switzerland  and  Italy  will  continue  to  grow 
steadily on the whole. The main drivers of growth are modest increases in population and the num-
ber 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. In addition to this, there is still pent-up 
demand and growth potential for convergent offerings in Italy due to the relatively low level of 
broadband penetration.
Swisscom  wants  to  realise  growth  opportunities  by  further  developing  its  core  business  –  for 
example by means of growth in entertainment services (such as TV) and fibre-optic connections. 
There  are  further  opportunities  for  growth  in  other  sectors,  too,  such  as  healthcare  –  in  which 
 Swisscom provides vertical ICT services – the cloud, digital solutions for business customers, and 
digital security offerings.  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. Exam-
ples include the offerings provided by Admeira (advertising), siroop (e-commerce) and localsearch 
(digital services for SMEs). Another focal point is the further development of Fastweb in Italy, where 
 Swisscom intends to further improve the market position of its Italian subsidiary in order to gener-
ate an increasing value proposition.

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In response to the far-reaching developments in the market environment,  Swisscom periodically 
re-evaluates  its  strategy  and  focuses  its  implementation  on  counteracting  the  dynamic  market 
conditions. It has defined five priorities in connection with this:
>  Maximising the core business:  Swisscom will ensure its position as market leader in the long 
term, differentiate itself by means of high-quality products, infrastructure and customer ser-
vice, and tap new sources of income in the core business.  Swisscom is confronting the erosion of 
its core business through active customer relationship management (e.g. with bundles and cus-
tomer loyalty) and an attractive multi-brand portfolio.

>  Further development of Fastweb: Swisscom is improving Fastweb’s market position and achiev-
ing growth in Italy thanks to the further development of the ultrafast broadband network, the 
utilisation  of  partnerships,  the  expansion  of  the  mobile  communications  business  as  well  as 
high service quality.

>  Focus on growth: In order to offset the decline in revenue in the core business and continue to 
offer customers relevant services,   Swisscom is selectively tapping new growth areas in TIME 
markets and further developing its Internet business. 

>  Operational excellence: Over the next few years,  Swisscom will continuously optimise its cost 
base in order to remain financially successful in the long term and to absorb the effects of price 
competition and margin erosion (e.g. through simplicity, reducing the complexity of processes 
and adjusting the product portfolio). 

>  Transformation: Swisscom will continue to work on developing the corporate culture, agile and 
customer-oriented  methods,  management  and  technology  in  order  to  prepare  for  the  chal-
lenges it will face in the future (e.g. through the development of relevant key skills, the techno-
logical transformation (All IP) and clear innovation fields).

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 in the area of corporate responsibility. For each of 
these, it has formulated a long-term target.

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 and life
By 2020,  Swisscom aims to be supporting one million people with its offerings in the healthcare 
sector, such as the  Swisscom health platform and corresponding fitness sensors, electronic patient 
dossiers and offerings from its subsidiary Datasport.  Swisscom also wants to offer one million peo-
ple the opportunity to use 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.  Swisscom has for many years now 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 Vol-
unteering 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 suppli-
ers. The company also ensures that working conditions at its suppliers are reviewed for improve-
ments every year as part of the audit process.

Networked Switzerland
By the end of 2021, some 90% of all homes and businesses will have a minimum bandwidth of 
80 Mbps by the end of 2021 – with around 85% of those achieving speeds of 100 Mbps or higher. 
Furthermore, 99% of the population was able to benefit from the fourth-generation mobile net-
work incorporating 4G/LTE technology by the end of 2016. According to calculations performed by 
the Boston Consulting Group (BCG),  Swisscom is thus indirectly contributing around CHF 30 billion 
to the country’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 eco-
nomic, ecological and social factors into consideration.

Objectives   

Effective 2016 

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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  

Ultrafast broadband in Switzerland 2 

Ultrafast broadband in Italy  

Mobile network in Switzerland  

Energy efficiency in Switzerland  

Ratio CO2 reduction to CO2 emmissions 3 

Group net revenue for 2016   
of more than CHF 11.6 billion   

EBITDA for 2016   
of around CHF 4.2 billion   

Capital expenditure for 2016   
of more than CHF 2.3 billion   

Coverage of 90%   
by the end of 2021   

Coverage of 30%   
by the end of 2016   

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

+35% by the end of 2020   
compared to 1 January 2016   

Ratio 2:1 by the end of 2020   

CHF 11,643 million 

CHF 4,293 million 

CHF 2,416 million 

more than 3.5 million 
in excess of 50 Mbps 

30% or 7.5 million 

99% 

+8.9% 

0.99 

1  As already communicated in 2016, the financial targets for 2016 were adjusted as a result of compensation received
  by Fastweb from legal proceedings and increased capital expenditure in the broadband networks in Switzerland:
  EBITDA of around CHF 4.25 billion and capital expenditure of around CHF 2.4 billion.
2  Basis: 4.3 million homes and 0.7 million businesses (Swiss Federal Statistical Office – SFSO).
3  Swisscom would like to save twice as much CO2 jointly with its customers, as she caused by the operation and the supply chain
  by the end of 2020.

 
 
 
 
  
 
 
 
 
 
   
 
  
 
 
 
 
 
 
 
 
   
 
  
  
 
  
 
  
 
 
   
   
 
   
   
Value-oriented business management

Key  performance  indicators  for  planning  and  managing  the  operating  cash  flows  are  operating 
income before depreciation and amortisation (EBITDA) and capital expenditure on property, plant 
and equipment and intangible assets. The enterprise value/EBITDA ratio is also used to compare 
 Swisscom’s enterprise value derived from the share price with that of comparable telecoms compa-
nies. 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 performance-re-
lated 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 performance-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 Man-
agement Incentive Plan ensure that the interests of management are kept aligned with those of 
the shareholders.

Enterprise value

In CHF million, except where indicated  

31.12.2016   

31.12.2015 

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  

23,627   

7,846   

8   

31,481   

4,293   

7.3   

26,056 

8,042 

5 

34,103 

4,098 

8.3 

The sum of market capitalisation, net debt and non-controlling interests in subsidiaries is the enter-
prise value (EV). 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 2.6 billion or 7.7% to CHF 31.5 billion, mainly as a result of lower market capi-
talisation. The ratio of enterprise value to EBITDA dropped to 7.3 (prior year: 8.3). The decline reflects 
the fact that EBITDA rose 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 proceedings. 
Excluding this one-off item in EBITDA, the ratio for the previous year was 8.0. 
With a ratio of 7.3,  Swisscom’s relative market valuation is well above the average for comparable 
companies in Europe’s telecoms sector. The higher ratio is supported by the solid market position 
 Swisscom has achieved thanks to 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 corpo-
rate income tax rates as compared to other European countries.

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General conditions

Macroeconomic environment

Swisscom’s financial position, net assets and results of operations are primarily influenced by mac-
roeconomic factors, notably economic trends, interest rates, exchange rates and the capital mar-
kets.

Economy
Economic  growth  in  2016  was  slightly  better  than  in  the  previous  year,  with  an  increase  in  net 
exports being one of the main contributors towards this growth. The performance of the economy 
continued to be influenced by the monetary policy of the Swiss National Bank and the European 
Central Bank, while inflation, as measured by the national consumer price index, increased slightly. 
Viewed over the long term, inflation rates remain at a very low level.
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 indus-
trialised countries. In the reporting year, the level of and movements in interest rates were deter-
mined 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 intro-
duced  negative  interest  rates  for  sight  deposits.  As  a  result,  the  yields  on  ten-year  Confederation 
bonds also fell into negative territory. At the end of 2016 they stood at minus 0.14%.

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

3.00

2.00

1.00

0.00

  –1.00

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1.25

0.36

0.56

–0.05

–0.14

2012

2013

2014

2015

2016

The level of interest rates has a direct impact on funding costs and also affects in the consolidated 
financial statement 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 nega-
tive interest rates in 2016 for various financing transactions. It issued three bonds with a total value 
of CHF 700 million with maturities of between 11 and 16 years, all at favourable terms of interest. 
In addition, a private placement for CHF 150 million that fell due was extended by 15 years. The 
proportion of variable interest-bearing financial liabilities stands at 21%. The interest expense on all 
financial liabilities averaged 1.9% in 2016 (prior year: 2.3%). In addition,  Swisscom has in the past 
concluded interest rate swaps with long terms to maturity which are not designated for hedge 
accounting. Changes in market interest rates can result in high fluctuations in fair values recognised 
in income statement.

 
 
 
 
 
 
 
 
 
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 2016, the exchange rate of the Swiss franc to the euro 
was 1.07.

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

1.75

1.50

1.25

1.00

0.75

1.21

1.23

1.08

1.07

1.20

2012

2013

2014

2015

2016

These exchange rate movements have not had a particularly large net impact on  Swisscom’s oper-
ational activities in Switzerland. Only a small share of  Swisscom’s revenue in Switzerland is gener-
ated  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 
foreign currency forward contracts.
Swisscom mostly funds itself in Swiss francs, although the proportion of financial liabilities in EUR 
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  2016,  financial  liabilities 
amounted to CHF 8.5 billion, of which 73% was in CHF, 25% in EUR and 2% in USD. Currency trans-
lations in respect of foreign Group companies, in particular Fastweb in Italy, affect the presentation 
of the net assets and results of operations in the consolidated financial statements. Cumulative 
currency  translation  adjustments  in  respect  of  foreign  subsidiaries  recognised  in  consolidated 
equity before deduction of tax effects amounted to CHF 2.2 billion in 2016, which was unchanged 
from the previous year. A portion of the liabilities in EUR has been designated as a currency hedge 
of the net investment in Fastweb. 

Capital market
In 2016, international equity markets fell and the Swiss Market Index (SMI) suffered a decline of 
6.8%.  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 equities or 
other non-current financial assets. comPlan,  Swisscom’s legally independent pension fund in Swit-
zerland, has total assets of around CHF 10 billion invested in equities, bonds and other investment 
categories. These assets are thus exposed to capital market risks. This indirectly affects the finan-
cial 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 objectives of the Swiss 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.

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The Federal Council also expects  Swisscom to enter into partnerships (participations, alliances, foun-
dation 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
www.admin.ch

 
 
 
 
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

Regulatory developments in Switzerland in 2016 
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. The Competition Commission (Weko) sanctioned  Swisscom for 
abuse  of  a  market-dominant  position  in  proceedings  regarding  the  case  of  ADSL  services  in  the 
period up to the end of 2007.  Swisscom challenged the ruling in the Federal Administrative Court. 
In  October  2015,  the  Federal  Administrative  Court  confirmed  in  principle  the  Competition 
 Commission’s decision and imposed a penalty of CHF 186 million against  Swisscom.  Swisscom has 
filed a complaint against the ruling with the Federal Supreme Court. In other proceedings related 
to live sport broadcasts on pay television, the Competition Commission imposed a CHF 72 million 
sanction against  Swisscom for unlawful behaviour in the marketing of sports content.  Swisscom 
has challenged the ruling in the Federal Administrative Court. In a third set of proceedings, Weko 
imposed a sanction of CHF 8 million against  Swisscom in connection with allegations of unlawful 
terms and conditions related to the broadband connections of post office locations.  Swisscom has 
also  filed  a  complaint  against  this  Weko  ruling  with  the  Federal  Administrative  Court.  Further 
 information on ongoing proceedings is contained in Notes 28 and 29 to the consolidated financial 
statements.

Basic service provision from 2018 to 2023
On 2 December 2016, the Federal Council approved an amendment to the Ordinance on Telecom-
munication Services (OST) which defines the content of basic service provision for telecommunica-
tions services as of 2018. From that year on, traditional analogue and digital connections will be 
replaced by a multi-functional connection. The minimum data transfer rate for Internet access will 
also be increased to 3000/300 kbps and services for people with disabilities will be expanded. The 
Federal Communications Commission (ComCom) has granted  Swisscom a basic service licence for 
2018 to 2023.

Revision of the Telecommunications Act (TCA)
The Federal Council conducted a consultation on the revision of the Telecommunications Act (TCA). 
Based  on  the  results  of  the  consultation,  the  Federal  Department  of  Environment,  Transport, 
Energy and Communications (UVEK) was commissioned to draw up a dispatch on the amendment 
of the TCA by September 2017. The intent of the bill is to strengthen consumer protection and the 
protection of minors, in part by combating unsolicited advertising calls and child pornography, but 
also by taking steps to control roaming prices. Concrete proposals will also be drawn up with regard 
to transparency requirements pertaining to net neutrality and on ways for the Federal Council to 
regulate access to new technologies in the event of a market dominant position. Other proposals 
will  address  a  reduction  in  the  administrative  burden  of  telecommunication  service  providers, 
greater flexibility in the use of frequencies and improved access to building installations and direc-
tory data. Finally, standards are also required to govern Internet domain names, emergency calls, 
and communication in exceptional circumstances.

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,  trans-
parency and forms of access (“ex-ante regulation”). The Swiss government has rejected such all- 
encompassing regulation, as the market conditions in Switzerland are different to those in most 
EU member states. The Swiss market is characterised by virtually nationwide competition between 
 Swisscom and the cable network operators. Moreover, municipal and regional electrical utilities 
have also entered the market. The market situation prevailing in Switzerland therefore necessitates 
a  different  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. 

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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 2016 
AGCOM carried out public consultations in 2016 related to the approval of the reference offerings 
provided by Telecom Italia (TIM) for unbundling, bitstream, NGA (next-generation access) and WLR 
(wholesale  line  rental)  services  for  the  period  from  2015  to  2016;  the  definitive  resolutions  are 
expected until the first half of 2017. 
In 2016, AGCOM concluded its market analysis on fixed network and mobile network termination 
fees and set the maximum fee for termination of mobile services for the period from 2015 to 2017 
and the fee for fixed network services for 2017 to 2019. The obligation regarding cost orientation 
and equal treatment was retained in both cases; however, the operators were given the opportu-
nity to assert varying termination fees for calls made from outside EU member states based on the 
principle of reciprocity. Full-service MVNOs will in future also be subject to regulated termination 
fees.

Swisscom stakeholder groups

Dialogue takes place with stakeholder groups depending on how close the relationship is and on 
the individual stakeholder group’s interests. However, the size of the respective stakeholder group is 
the decisive factor in the kind of dialogue that is possible. 

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

Shareholders and external investors
Besides the Annual General Meeting,  Swisscom regularly fosters dialogue with shareholders at ana-
lysts’ presentations, road shows and in regular teleconferences. It engages in a regular exchange of 
information with representatives of the Swiss Confederation (Confederation) as majority share-
holder. Over the years, it has also built up contacts with numerous external investors and rating 
agencies. Shareholders and external investors expect above all stability, profitability and innova-
tion from  Swisscom.

Authorities / residents
Swisscom maintains close contact with federal, cantonal and municipal authorities. A key issue in its 
dealings with this stakeholder group concerns the expansion of the network infrastructure. 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 ser-
vices does not always meet with the same level of support. 

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Network expansion gives rise to tension because of the different interests at stake.  Swisscom has 
been engaged in dialogue with municipal authorities and residents 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 recognises its responsibility towards the 
public at large and towards young people in particular.

Legislators
Swisscom is required to deal with political and regulatory issues, maintaining a regular dialogue 
with authorities, parties and associations.  Swisscom makes constructive contributions to relevant 
legislative processes.

Suppliers
Swisscom’s procurement organisations regularly deal with suppliers and manage supplier relation-
ships, analysing the results of evaluations, formulating target agreements and reviewing perfor-
mance. 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 based on professional journalistic principles. In addition to the Media Office, representa-
tives of management maintain a regular dialogue with journalists and make themselves available 
for interviews and more in-depth background discussions. 

Employees and employee representation
Using a wide range of communication platforms and activities,  Swisscom promotes a corporate 
culture that encourages dialogue and cross-collaboration between employees. In 2016,  Swisscom 
developed a new employee survey which is better suited to the organisation’s requirements. The 
new survey will be held three times a year and allows every employee, team and the entire organi-
sation to respond to feedback and make improvements.
Helping to shape  Swisscom’s future is one of the most important tasks of the Employee Representa-
tion Committee. Twice a year,  Swisscom organises a round-table meeting with the employee repre-
sentatives. Employee concerns mainly relate to social partnership, training and development, diver-
sity, and health and safety at work.  Swisscom engages in dialogue with teams from all organisational 
units  on  sustainability  issues,  under  the  motto  “Hello  Future”.  Through  this  dialogue,   Swisscom 
keeps its employees up to date on its 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, myclimate, the Swiss Child Protection Foundation, 
Brot  für  alle/Fastenopfer  and  organisations  that  address  the  specific  needs  of  affected  groups. 
Active partnerships and  Swisscom’s social and ecological commitment are especially relevant for 
the  partners  and  NGO  stakeholder  group.  The   Swisscom  website  provides  an  overview  of  the 
respective stakeholder groups.

Public
Swisscom maintains contact with the public through trade fairs and events, over social media, as 
well as directly via the  Swisscom website, through surveys of the public and, as in 2016, through the 
Energy  Challenge.  The  Energy  Challenge  is  a  campaign  launched  by  the  Swiss  Federal  Office  of 
Energy in which  Swisscom took part as the main partner.

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Market trends in telecoms and IT services

Swiss telecommunications market
The Swiss telecommunications market is highly developed by international standards. It is charac-
terised  by  innovation  and  a  wide  range  of  voice  and  data  products  and  services.  Total  revenue 
generated by the telecoms market in Switzerland is estimated at around CHF 12 billion. The con-
stant advancement of digitisation and connectivity is a key trend. In addition to the established 
national telecommunications companies, more and more new global competitors are entering the 
Swiss telecoms market, offering both free and paying Internet-based services around the world, 
including telephony, SMS messaging and streaming services. Cloud solutions are also playing an 
ever more important role, with storage capacity, processing power, software and services all relo-
cating to an increasing degree to the Internet. These developments are causing a rapid growth in 
demand for high bandwidths that enable fast, high-quality access to data and applications. There 
is an increasing focus being placed on the security and uninterrupted availability of data and ser-
vices, with modern, highly effective network infrastructures forming the basis for this.  Swisscom is 
therefore setting up the networks of the future for both fixed-line and mobile communications. 
 Swisscom’s bundled offerings combine different technologies such as fixed-line broadband access 
with Internet, TV and telephony, plus the option of a mobile line. The Swiss telecoms market can 
thus be broken down into the following submarkets of relevance to  Swisscom: mobile, broadband, 
TV and fixed-line telephony.

Swisscom Switzerland access lines in thousand

6,612
711
5,901

  8,000

  6,000

  4,000

  2,000

0

Fixed-line

2,367

1,212

1,155

2,356
364
1,672  
320

1,476
1,392

84

Mobile 

Telephony 

Broadband 

Swisscom TV 

Wholesale
Bundle subscriptions 
Single subscriptions 

128

Unbundled
access lines

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Mobile communications market
Switzerland has three separate, wide-area mobile networks on which the operators of those net-
works market their own products and services. Other market players additionally offer their own 
mobile  services  as  MVNOs  (mobile  virtual  network  operators).   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.
Due to the high level of market penetration, the mobile communications market in Switzerland is 
showing signs of saturation. The number of mobile lines (SIM cards) in Switzerland stagnated at a 
total of around 11 million at the end of 2016. As in the previous year, the number of postpaid sub-
scriptions  taken  out  increased,  while  the  number  of  prepaid  customers  fell.  The  proportion  of 
mobile users with postpaid subscriptions now stands at 65% (prior year: approx. 62%). The penetra-
tion with mobile access lines in Switzerland continues to exceed 130%.
In  order  to  provide  its  customers  with  the  best  communications  experiences,   Swisscom  is  con-
stantly expanding its mobile network using the latest technology. There continues to be dynamic 
competition on the Swiss mobile communications market, as shown by the adjustments made to 
the portfolio of offerings by market participants throughout 2016.  Swisscom has launched new 
mobile subscriptions, such as Natel infinity 2.0, which provide customers with a larger scope of 
service. These subscriptions allow  Swisscom customers to make unlimited phone calls and send 
unlimited SMS messages to all Swiss networks, as well as unlimited Internet surfing at flat rates. 
The individual offerings mainly differ in terms of mobile data speeds and the number of inclusive 
days of usage and data volume when abroad. It is now also possible to take out a subscription with-
out  purchasing  a  handset  as  well  as  pay  for  a  new  handset  in  interest-free  instalments.   Swisscom 
offers occasional users of the mobile network prepaid services with no monthly subscription fee. 

Market shares mobile subscribers in Switzerland* in %

Swisscom mobile access lines in thousand

  8,000

  6,000

6,540
2,163

6,625
2,124

6,612
2,060

60%
Swisscom

  4,000

4,377

4,501

4,552

* Estimate  Swisscom

2014

2015

2016

  2,000

0

Prepaid
Postpaid

Swisscom’s  market  share  in  2016  was  60%  (postpaid:  63%;  prepaid:  55%),  which  corresponds  to 
a one percentage point increase on the previous year. This is mainly attributable to the fact that the 
number of prepaid  Swisscom customers has declined less than those of other market participants. 
As in previous years, prices for mobile services continued to be squeezed by competition in 2016.

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Fixed network
Switzerland has almost 100% coverage of fixed broadband networks. Alongside the fixed-line net-
works of telecoms companies, there are also cable networks of 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 cre-
ate a high-performance ultrafast broadband network based on the latest fibre-optic and IP tech-
nology. The fixed broadband connection has therefore increasingly developed into the key access 
point  for  customers.  It  is  the  basis  for  a  wide-ranging  product  offering  from  both  national  and 
global competitors. Alongside individual products,  Swisscom offers various bundled products tai-
lored to customer needs in the fixed-line area with a choice of TV and/or fixed telephony on top of 
the broadband connection.

Broadband market
The most widespread access technologies for fixed broadband connections in Switzerland are infra-
structures based on the networks of telecoms providers and cable network operators. At the end of 
2016, the number of retail broadband access lines in Switzerland totalled around 3.7 million, corre-
sponding to around 85% of households and businesses. 

Market shares broadband access lines in Switzerland* in %

Swisscom Broadband access lines in thousand

54%
Swisscom

  3,000

  2,250

  1,500

750

0

2,152
262
1,209

2,273
315

1,416

681  

542

2,356
364

1,672

320

Wholesale
Bundle subscriptions
Single subscriptions

* Estimate  Swisscom

2014

2015

2016

The number of broadband access lines increased by around 3% in 2016 (prior year: 4%). In contrast 
to the previous year, growth in broadband access lines provided by cable network operators lagged 
behind that of the broadband access lines of telecom service providers. Telecom service providers 
accounted for more than three-quarters of new broadband access lines in 2016, corresponding to a 
market share of all broadband lines of 67% (prior year: 66%). Of these, 54% (prior year: 54%) were for 
 Swisscom  end  customers  and  13%  (prior  year:  12%)  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 Swiss TV market is almost completely digitised, as the large-scale broadcast of analogue 
TV signals has been discontinued and high-definition television (Full HD) has now become stan-
dard.  Swisscom has also enabled Ultra-HD (UHD) TV signals to be received on its network since 
spring  2016.  UHD  is  the  successor  technology  to  Full  HD  and  provides  a  picture  quality  that  is 
around four times better. The UHD programme offering is however still in the start-up phase.
The Swiss TV market features a wide range of offerings from national market participants, and is 
now also playing host to offerings from other international companies. These international compa-
nies  offer  TV  and  streaming  services  that  can  be  used  over  an  existing  broadband  connection, 
regardless of the Internet provider. 2016 saw the level of competition increase, particularly in terms 
of TV content. This is highlighted by the reallocation of the broadcasting rights for domestic and 
international football and ice hockey. On the one hand, pay-TV channel Teleclub – a  Swisscom sub-
sidiary  –  has  been  awarded  the  broadcasting  rights,  as  in  previous  years,  to  the  Swiss  football 
leagues from the 2017/2018 season onwards. On the other hand, national cable providers have 
acquired the broadcasting rights to the Swiss ice hockey leagues and will take over responsibility for 
these from Teleclub from the 2017/2018 season onwards.

Market shares digital TV in Switzerland* in %

Swisscom TV subscribers in thousand

32%
Swisscom

  2,000

  1,500

  1,000

500

0

1,331
1,183

1,476
1,392

1,165
947

218

148

84

2014

2015

2016

Bundle subscriptions
Single subscriptions

* Estimate  Swisscom

Just under 90% of TV connections are provided via cable or broadband networks.  Swisscom has 
steadily increased the market share of its own digital TV offering,  Swisscom TV, over the past few 
years.  Swisscom became market leader at the end of 2015 and further expanded on this position 
throughout 2016, achieving a market share of 32% at the end of the year (prior year: 29%). 

Fixed-line telephony market
Fixed-line telephony is mainly based on lines running over the fixed networks of the telecom ser-
vice providers and the cable networks. The number of  Swisscom fixed lines is steadily declining. 
This  trend  continued  in  2016,  with  the  number  of   Swisscom  fixed-line  connections  falling  by 
around 7% to 2.3 million. The main reason for the decline was the substitution of mobile phones for 
fixed-line connections.

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IT services market in Switzerland 
In 2016, the IT services market generated a revenue volume of CHF 8.6 billion. Market volume is 
expected to total CHF 9.3 billion by 2019.  Swisscom expects the strongest growth in business pro-
cess  outsourcing  (BPO)  and  in  application-based  and  infrastructure  project-based  services,  most 
notably in cloud and security 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 consultancy.

Market shares IT services in Switzerland* in %

Swisscom net revenue IT services in CHF million

9%
Swisscom

  1,000

750

500

250

0

761

776

650

* Estimate  Swisscom

2014

2015

2016

The shifts in the market and IT innovations are creating new opportunities for  Swisscom. As one of 
the few providers of integrated digitisation solutions,  Swisscom helps companies to improve cus-
tomer experiences, 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 digi-
tisation 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 significant cable 
network operators who offer  broadband services. Around  55% of households  and  businesses  in 
Italy have access to fixed-line broadband services; the penetration of broadband is thus well below 
the European average. Nevertheless, acceptance is speeding up, driven mainly by the use of new 
fibre-optic networks and by the increasing use of online services, such as streaming and gaming. 
The  Italian  market  continues  to  be  dominated  by  bundled  products  which  combine  voice  and 
broadband services. Convergence offerings for the fixed network and mobile communications are 
also becoming increasingly popular. Due to the intensely competitive environment, the market is 
under considerable pricing pressure. Ultrafast broadband services have become more popular and 
the coverage now extends to over half of the country. One of the market leaders for fibre-optic/
VDSL offerings is Fastweb. Enel, the largest electricity producer and supplier in Italy, has founded a 
new  company  –  Enel  Open  Fiber  –  with  the  aim  of  providing  access  to  a  fibre-optic  network  in 
selected Italian cities and using its capacity as operator to sell this wholesale to telecommunica-
tions  companies.  The  government  issued  a  call  for  tender  in  2016  for  several  contracts  relating 
to the installation of new public fibre-optic networks with the aim of providing coverage by 2020 to 
those areas that do not currently have Internet access.

Market shares broadband access lines in Italy* in %

Fastweb broadband access lines in thousand

2,072

2,201

2,355

16%
Fastweb

  3,000

  2,250

  1,500

750

0

* Estimate  Swisscom

2014

2015

2016

Fastweb is one of the leading providers in Italy with a market share of 16%. A permanent nation-
wide presence is becoming increasingly important for service providers given the growing com-
plexity of products and services. The expansion of Italy’s broadband network is continuing at full 
speed: Fastweb and Telecom Italia intend to cooperate on the rollout of Fibre to the Home (FTTH). 
The aim is for 13 million or half of homes and businesses in Italy to be connected to the ultrafast 
broadband network by 2020. 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 telecommunications company and 
one of its leading IT companies. Subsidiary Fastweb has established 
a strong position on the Italian broadband market.  Swisscom 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 has over 21,000 full-time equivalent employees, of whom around 18,400 are employed 
in Switzerland.  Swisscom’s international activities are concentrated mainly in Italy, through its sub-
sidiary Fastweb. Fastweb is one of the largest broadband companies in Italy. Over 80% of net reve-
nue and operating income before depreciation and amortisation (EBITDA) is generated from busi-
ness  operations  in  Switzerland.   Swisscom  offers  a  full  portfolio  of  products  and  services  for 
fixed-line telephony, broadband, mobile communications and digital television throughout Swit-
zerland and is mandated by the federal government to provide basic telecoms services to all sec-
tions of the population throughout Switzerland.  Swisscom offers corporate customers a comprehen-
sive range of communications solutions as well as individually tailored solutions.  Swisscom is also a 
leading provider specialising in the integration and operation of IT systems in the fields of outsourc-
ing, 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 compre-
hensive  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. 

Net revenue
Switzerland accounts for 

Full-time equivalent employees (FTEs)
Switzerland accounts for 

83% of  Swisscom’s revenue

87% of  Swisscom’s FTEs

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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. It provides optimum support for  Swisscom’s business activi-
ties, gives guidance to customers and partners, and also acts to attract and motivate current and 
potential staff . 
The brand is implemented across all units – in a consistent and high-quality manner. It also has to 
be extremely fl exible at the same time, bridging the gap between known and new concepts, and 
likewise standing for network and infrastructure, best experiences and entertainment, as well as 
ICT and digitisation.
Swisscom  off  ers  products  and  services  from  the  core  business  under  the   Swisscom  corporate 
branding, as well as under the secondary brand Wingo and the third-party brand M-Budget. It also 
has  other  brands  in  its  portfolio  which  are  associated  with  other  themes  and  business  areas. 
 Outside 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 
corporate communications.

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Extract of the brand portfolio

 
 
 
 
 
 
 
Swisscom wants to be perceived as being trustworthy, simple and inspiring, and aims to be the best 
companion for its customers in today’s networked world. This is embodied by the successful mobile 
telephony and bundled offerings, as well as the ongoing success of the  Swisscom TV business. The 
Teleclub, Kitag and Cinetrade brands, also operated by  Swisscom, make a further contribution to 
positioning  the  Group  in  the  entertainment  market.  Other  progressive  products  with  a  market 
presence like cloud services under the  Swisscom brand or – for example in the e-commerce sector 
– under the siroop brand improve the company’s position on the market and reflect its commit-
ment towards the continuous improvement of its services.
Trustworthiness  and  service  remain  important  factors  in  confirming  to  existing  customers  that 
they made the right decision in opting for  Swisscom and in winning new customers, 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 responsibility. 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 reputa-
tion values achieved by  Swisscom are exceptionally high for a company in the telecommunications 
sector worldwide.
External rankings also confirm this image. According to the “Best Swiss Brands 2016” survey carried 
out by Interbrand,  Swisscom moved up two places in the reporting year and now sits in fourth 
place. This makes it one of the most valuable brands in Switzerland, with a monetary brand value 
of over CHF 5 billion.

Swisscom’s network and IT infrastructure

Network infrastructure in Switzerland 
Bandwidth requirements in the Swiss fixed and mobile telephone network continue to grow. This 
can be attributed to the fact that customers now use a wide range of devices for accessing the 
Internet. At the heart of the  Swisscom network is IP technology (Internet Protocol), which can be 
used via copper and fibre-optic lines.  Swisscom is planning to switch over all of its products and 
services  to  IP  technology  by  the  end  of  2017.  The  old  telephony  infrastructure  will  be  gradually 
taken out of operation from 2018 onwards. Today, 60,000 customers are switching to IP technology 
every month, and 75% of  Swisscom customers are taking advantage of the benefits of IP products. 
All IP enables faster and more flexible processes and operations, and is boosting the competitive 
strength of  Swisscom, its customers and Switzerland as a business centre. The  Swisscom All IP ini-
tiative offers the basis for the digitisation of the Swiss economy.
Switzerland boasts one of the best IT and telecoms infrastructures worldwide. According to OECD 
findings (OECD Broadband Portal August 2016, values for Q4 2015), broadband penetration in Swit-
zerland stands at 51.9%, which means that Switzerland has the highest broadband penetration in 
the world, ahead of Denmark and the Netherlands. This is also confirmed by the “State of the Inter-
net Report” published by the technology service company Akamai in October 2016. According to 
this report, Switzerland ranks third in Europe and seventh globally in respect of the availability of 
ultrafast broadband. In mobile communications, broadband LTE coverage now extends to 99% of 
the population, making  Swisscom the largest network operator in Switzerland by far, both in the 
fixed and mobile network. 

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To drive forward ultrafast 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 
Curb (FTTC), 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 Mbps (vectoring)

Fibre to the Street (FTTS)
> Since 2013
> Up to 500 Mbps (G.fast)

Fibre to the Building (FTTB)
> Since 2013, up to 100 Mbps
> From mid-2017: up to 500 Mbps (G.fast)

Fibre to the Home (and Business, FTTH)
> Since 2008
> 1 Gbps since 2013

Fibreglass

Copper

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 permit bandwidths of up to 500 Mbps on copper cables. 
G.fast was launched for the first time in the  Swisscom network in September 2016.  Swisscom is the 
first European telecommunications provider to implement this progressive technology. As at the 
end of 2016,  Swisscom had established more than 3.5 million connections to its ultrafast broad-
band service (speeds in excess of 50 Mbps) through its technology mix. Of this number, over 2.5 mil-
lion  lines  were  equipped  with  the  latest  fibre-optic  technology.  This  makes   Swisscom  a  market 
leader by international standards.
In 2016,  Swisscom defined new strategic objectives for its expansion of the fixed broadband net-
work  infrastructure:  the  majority  of  people  living  in  any  given  Swiss  municipality  should  have 
access to higher bandwidths by the end of 2021. To this end, some 90% of all homes and businesses 
will have a minimum bandwidth of 80 Mbps by the end of 2021 – with around 85% of those achiev-
ing speeds of 100 Mbps or higher. In remote regions of Switzerland,  Swisscom will honour its uni-
versal service provision mandate. Thanks to the new DSL+LTE Bonding technology, it is also able to 
noticeably improve broadband provision in certain regions. DSL+LTE Bonding combines the perfor-
mance  of  the  fixed  line  network  with  that  of  the  mobile  network,  thus  ensuring  a  significantly 
better customer experience.
Swisscom supplies 99% of the Swiss population with 4G/LTE coverage. In urban regions with par-
ticularly 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 antenna technology for instal-
lation in a manhole, which will be improving coverage from 2016.  Swisscom is increasingly install-
ing dedicated antenna systems in large business premises and indoor public areas. 4G+ technology 
(LTE advanced) already ensures mobile Internet bandwidths in excess of 300 Mbps in urban areas. 
In April 2016,  Swisscom successfully transmitted data over its mobile network at a speed of 1 Gbps 
for  the  first  time  and  mapped  out  the  way  forwards  for  other  technological  developments. 
 Swisscom’s offering is therefore leading the way, both in Switzerland and by international stan-
dards.  Swisscom is likewise providing ultra-modern IP-based voice services in the form of VoLTE 
(Voice over LTE; launched in June 2015) and WiFi Calling (launched in August 2015). To ensure that 
it will still be able to satisfy the rising demand from customers for data volumes in future,  Swisscom 

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See
www.swisscom.ch/ 
networkcoverage

is continuously expanding its mobile network and investing in new technologies. As the 22-year-
old 2G mobile technology needs a significant share of the antenna capacity but can only handle 
0.5% of data traffic,  Swisscom has decided to only 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 nearly a quarter of its approximately 8,400 antenna 
sites  with  other  providers.  At  the  end  of  2016,   Swisscom  had  around  5,800  exterior  units  and 
2,600 mobile communication antennae in buildings. And with around 4,000 hotspots in Switzer-
land,  Swisscom is also the country’s leading provider of public wireless local area networks. 
The  Internet  of  Things  has  long  connected  an  immense  number  of  objects  and  devices  to  one 
another and to people.  Swisscom is the first provider in Switzerland to set up an additional network 
dedicated to the Internet of Things: the Low Power Network (LPN), which forms the basis for the 
Internet of Things and thus for smart cities, energy-efficient buildings, machine-to-machine net-
working and new digital applications. The initial LPN rollout for 80% of the Swiss population as well 
as coverage in cities was concluded at the end of 2016. 

Network infrastructure in Italy 
Fastweb’s  network  infrastructure  consists  of  a  fibre-optic  network  spanning  a  total  distance  of 
around 44,000 kilometres, reaching over 50% of the Italian population. Part of this infrastructure is 
made  up  by  an  ultrafast  broadband  network,  which  provides  7.5  million  households  and  busi-
nesses, i.e. 30% of the population, with Fibre to the Home (FTTH) and Fibre to the Street (FTTS) 
coverage. This improved technology enables speeds of up to 200 Mbps to be reached. Moreover, 
Fastweb  supplies  its  customers  with  broadband  by  means  of  wholesale  services  provided  by 
well-established Italian operators.
In 2016, Fastweb initiated its plan to increase ultrafast broadband coverage to 50% of the popula-
tion by the end of 2020, thus providing broadband to 13 million households and businesses. This 
network expansion will be implemented using both FTTS and FTTH. The FTTH network expansion 
will provide coverage to approximately 3 million households and businesses in 29 cities by the end of 
2020 and will be carried out together with Telecom Italia. For this purpose, a joint venture has been 
founded in which Fastweb holds a 20% share. 
While Fastweb does not have its own mobile network, it offers mobile services based on an agree-
ment  with  another  mobile  operator  (MVNO  model).  In  view  of  the  significance  of  convergence 
offerings for the fixed network and the increase in quality of mobile services, Fastweb upgraded its 
network to FULL MVNO in 2016 and is thus able to manage customer SIM cards directly and better 
control the customer experience. This will be launched on the market in 2017.

Swiss IT infrastructure
It’s not only bandwidths in the networks that are constantly increasing, but also the usage of cloud 
services that  Swisscom offers its customers. Bundled subscriptions such as Natel infinity 2.0 include 
memory  capacity  in  the   Swisscom  Cloud.  The  two  myCloud  and  Storebox  storage  offerings  are 
showing data volume growth of 200 terabytes per month or 2 petabytes by the end of the report-
ing year, which  Swisscom stores for its customers securely in the cloud. This is boosting the annual 
data growth in the volume of data being stored, with  Swisscom now storing around 40 petabytes 
of data in its data centres.
The switch to data transmission by means of Internet Protocol, which is ubiquitous in All IP services, 
is increasing the requirements imposed on locations that previously provided traditional telephony 
services. In 2016,  Swisscom upgraded its Lausanne data centre by providing it with modern IT infra-
structure. This now meets the requirements incurred by the increase in power density in each rack 
– whereby the heat generated can be dissipated. In the data centre in Lausanne,  Swisscom has set 
up  part  of  its  Telco  Cloud,  on  which  the  network  functions  will  be  virtually  mapped  out  in  the 
future. This is a huge step into the future for  Swisscom and confirms its role as a leader on the 
technology market.
Swisscom is becoming more experienced in using cloud technologies every year. The first cloud 
platforms used by  Swisscom are already being replaced by the next generation of platforms. The 
constant state of change on the market backs up  Swisscom’s efforts to use the latest technologies 
both internally and externally for the benefit of its customers. The industrialisation of IT continues 
to  make  good  progress,  accompanied  by  the  development  of  modern  applications  that  benefit 
from the new opportunities offered by the platforms and help cut costs. Nevertheless, the old and 
new technologies will continue to exist and function side-by-side over the coming years. By inte-

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grating different generations of technology to meet its needs,  Swisscom is gaining the necessary 
experience and expertise to provide support to its customers as they make their way in the digital 
world.

Fastweb’s IT infrastructure
Fastweb operates four large 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), 
750 databases and 3 petabytes of storage capacity.
One data centre is managed by a technology partner who is responsible for setting up, designing 
and adapting the centre as well as the operational aspects of Fastweb’s IT infrastructure. Two data 
centres  are  mainly  used  for  corporate  business  services,  in  other  words  for  housing,  hosting  or 
other cloud-based services. One of the Fastweb data centres in Milan was the first in Italy to be 
awarded  Tier  IV  certification,  which  certifies  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 ultrafast broadband expansion 
totalled in 2016

78 %

1.8 billion Swiss francs

 
 
 
 
 
 
Data protection 

The customer data that  Swisscom works with is subject to the Swiss Data Protection Act, the Tele-
communications Act and various client-specific confidentiality laws. Compliance with data protec-
tion laws and the observance of confidentiality are key tasks and concerns for  Swisscom. It collects, 
stores and processes personal data on the basis of the applicable contract provisions, particularly 
for the provision of services, the handling and maintenance of the customer relationship, for billing, 
ensuring high service quality, the security of the business operations and its infrastructure, and for 
marketing purposes. Where legally stipulated, personal data is only processed with the necessary 
consent of the customer. Customers may at any time object to the processing of their respective 
personal data and can withdraw their consent.  Swisscom raises awareness among all employees 
who  have  access  to  client  data  through  data  protection  and  confidentiality  training  and  equips 
them to implement the compliance measures dedicated to this rigorously. 
Moreover,  Swisscom has taken technical measures to further improve data protection and confi-
dentiality. 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.  As  in  the  past, 
 Swisscom also aims in the future to continuously develop the technology used for data protection 
and  to  optimise  the  organisational  structure,  processes  and  employee  training  required  for  this 
purpose.  In  bringing  in  new  technologies  and  in  meeting  new  needs,   Swisscom  is  aware  of  its 
responsibility and will continue to exercise the required sensitivity and assume its social responsi-
bility as a companion in the networked world.
Swisscom intends to continue providing its customers with support in the ongoing digitisation of 
society. Within this realm, it is carrying out smart data projects for third parties, as part of which 
personal  data  is  not  sold;  instead,  only  anonymised  data  is  used  to  draw  up  interpretations  and 
analyses. The residential customers affected by this can visit the Customer Centre online or call the 
hotline to prevent the data that they provided being used in smart data projects. 
Swisscom has also established an Ethics Board. This board serves the company in an advisory role 
and  addresses  issues  relating  to  process  sustainability  and  integrity  as  well  as  digitisation 
 applications.
Finally,   Swisscom  strives  to  provide  information  on  issues  relevant  to  data  protection  in  non- 
technical language and in befitting detail. Part of the  Swisscom website will be dedicated to this.

See
www.swisscom.ch/ 
dataprotection

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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.  Approximately  6  million  customer  visits  to   Swisscom  Shops, 
3,500 customer advisors, 14 million calls from residential and SME customers and more than one 
and a half million e-mails, letters and social media enquiries 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 
In 2016,  Swisscom enhanced its  Swisscom TV 2.0 offering with a new UHD TV-Box, new functions 
and more content. The new ultra-high definition TV-box (UHD TV-Box) was launched in April 2016. 
It is smaller, quicker, more economical and displays images in ultra-high definition. At the same 
time, customers can now use the voice control function on the new remote control to search for 
content.  In  addition  to  the  seven-day  Replay  function,  the  Video  on  Demand  offering  has  been 
expanded and the latest TV series can be rented prior to their first broadcast on free TV.  Swisscom 
has also updated the Natel infinity mobile phone offering. The new Natel infinity 2.0 subscription 
not only includes unlimited surfing, telephone calls and SMS/MMS in Switzerland, but also offers 
data  transmission  speeds  that  are  up  to  five  times  faster,  a  considerable  increase  in  roaming 
options, more included calls abroad, unlimited use of myCloud and one year’s free use of  Swisscom 
TV Air. 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 infin-
ity (plus) also benefit from a bundle discount. In myCloud,  Swisscom offers its customers a Swiss 
solution for the secure management and sharing of their personal data, such as photos, videos and 
documents.   Swisscom  Natel  infinity  customers  enjoy  unlimited  storage  capacity,  while  everyone 
else is given 15 gigabytes. Customers can also securely save their important documents, passwords 
and notes in Docsafe. The service offerings are also continually being upgraded. In addition to offer-
ings such as My Service – the personal technical support service available as a subscription or on a 
one-off basis –  Swisscom has now launched the  Swisscom Repair Centre. Customers can now hand 
their damaged mobile phones into one of several Repair Centres and have them repaired within 
24 hours without the phone leaving the  Swisscom Shop.  Swisscom is the only provider of mobile 
phone repair services across Switzerland that uses original replacement parts and thus caters to 
changing customer needs. Thanks to  Swisscom Friends, customers receive rapid on-site customer 
support for technical issues from people in their neighbourhood. Experienced users can register for 
the service and build up a network of  Swisscom Friends.  Swisscom customers can book a  Swisscom 
Friend to, for example, install a device in their home.  Swisscom Friends are volunteers and are com-
pensated by customers directly.

Small and Medium-Sized Enterprises 
My SME Office and Smart Business Connect are modern communications solutions based on the 
future-oriented IP technology. The two packages include an Internet connection, telephony service 
and additional services such as an Internet failover. In combination with IT services from the cloud 
(Dynamic  Computing  Services  and  Business  Network  Solutions),  SMEs  are  gaining  a  measure  of 
flexibility in their everyday work, as they can set-up, dismantle and modify their IT and communica-
tions infrastructure at any time.  Swisscom also offers Natel business infinity for SME and software 
from the cloud (Storebox, Microsoft Office 365 and HomepageTool) as well as full service solutions. 
Thanks to the digital solutions on offer,  Swisscom gives its SME customers the option to work on 
any device or in any location, and sets them up to overcome the challenges of an increasingly inter-
connected world.

Enterprise Customers 
Digitisation is substantially changing business processes, business models, the customer experi-
ence and the working world in companies, and relies on the presence of solid communication net-
works. As a telecommunications and IT company,  Swisscom has many years’ experience in digitisa-
tion and innovative solutions. It is driving the digitisation of Switzerland and supporting 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,  networking 
solutions, location networking, business process optimisation, SAP solutions, security and authenti-

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cation solutions (mobile ID) and a full range of services tailored to the banking industry, ranging 
from IT and business outsourcing to trend research.  Swisscom also offers new solutions such as the 
Low Power Network for the Internet of Things and machine-to-machine networks, digital  consulting, 
software development and solutions for digitised business processes.

Healthcare market 
Swisscom provides a full range of services for the healthcare sector.  Swisscom offers private indi-
viduals the Evita online health dossier, medical practices a cloud-based practice software and bill-
ing services, and health insurance companies the operation of their core IT systems.  Swisscom is 
pressing ahead with digitisation in the health sector by providing networking solutions for service 
providers.  This  makes   Swisscom  a  key  provider  of  networked  healthcare  solutions  on  the  Swiss 
market.

Networked home
Swisscom Energy Solutions is the first provider in Europe to use the intelligent tiko storage network 
for households. tiko power allows its 6,500 users to control and optimise the consumption of their 
heat pumps, electric heating systems and boilers remotely via the Internet. This makes it the larg-
est  electricity  storage  network  in  Switzerland  with  an  overall  capacity  equal  to  a  hydroelectric 
power station. 

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 techno-
logies 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 
 intelligently and efficiently than in the past. Products that provide added value in terms of their 
sustainability for the environment and/or people receive a label, as well as a note describing their 
added value.

Fastweb in Italy

Fastweb  provides  its  residential  and  corporate  customers  with  voice  and  broadband  services 
through its own broadband and ultrafast broadband network as well as via unbundled access lines 
and wholesale products of Telecom Italia. In 2016, Fastweb strengthened the successful partner-
ship with the pay-TV provider Sky Italia, offering an increasing number of bundled products which 
combine voice, broadband and TV services. Under an agreement with a mobile operator, Fastweb 
offers its mobile services primarily to residential customers. There is a full range of ICT, cloud and 
security service offerings for corporate customers.
Fastweb has confirmed its leading position as an innovative service provider. In 2016, work was 
started  on  upgrading  the  FTTS  network  to  the  improved  VDSL  technology,  which  doubled  data 
transmission rates to speeds of up to 200 Mbps. The WiFi sharing solution (WoW-Fi), which can 
turn a customer’s home router into a potential Wi-Fi access point for the entire Fastweb community, 
was  also  expanded  on  the  entire  infrastructure.  This  solution  is  based  on  Fastweb’s  fibre-optic 
network and a simple but secure registration process. Fastweb thus offers its customers the possi-
bility of using mobile Internet without any additional expense. 

See
www.swisscom.ch/ 
together

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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 recommend 
 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 NPS is calcu-
lated  from  the  difference  between  promoters  (customers  who  would  strongly  recommend 
 Swisscom)  and  critics  (customers  who  would  only  recommend   Swisscom  with  reservations  or 
would not recommend the company).  Swisscom also conducts the following segment-specific sur-
veys and studies:
>  The  Residential  Customers  segment  conducts  representative  surveys  to  determine  customer 
satisfaction and the extent to which customers are willing to recommend  Swisscom to others. 
Callers to the  Swisscom hotline and visitors to the  Swisscom Shops are questioned regularly about 
waiting  times  and  staff  friendliness.  Product  studies  also  regularly  survey  buyers  and  users  to 
determine product satisfaction, service and quality.

>  The 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 or enter their comments in the 
order system. Customers can also 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 

At the end of 2016,  Swisscom had 21,127 full-time equivalent 
employees, of whom 18,372 or 87% were employed in Switzerland. 
 Swisscom is also training 940 apprentices in Switzerland.

Headcount

At the end of 2016,  Swisscom had 21,127 full-time equivalent employees (FTEs), of whom 18,372 or 
87% of the total workforce were employed in Switzerland (prior year: 86.5%).  Swisscom is also train-
ing 940 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  

31.12.2016   

31.12.2015   

Change 

4,508   

1,597   

5,335   

88   

5,045   

16,573   

2,468   

1,796   

290   

21,127   

18,372   

4,870   

1,601   

5,378   

105   

5,245   

17,199    

2,401   

1,723   

314   

21,637   

18,965   

–7.4% 

–0.2% 

–0.8% 

–16.2% 

–3.8% 

–3.6% 

2.8% 

4.2% 

–7.6% 

–2.4% 

–3.1% 

Headcount was reduced by 510 full-time equivalent positions or 2.4% to 21,127 FTEs. In Switzer-
land, the number of employees decreased by 593 FTEs or 3.1% to 18,372.
In the year under review, employees in Switzerland on open-ended contracts accounted for 99.6% 
of the workforce (prior year: 99.7%). Part-time employees made up 19.6% (prior year: 18.8%). Termi-
nations  of  employment  by  employees  in  Switzerland  amounted  to  6.3%  of  the  workforce  (prior 
year: 5.8%).

Development of headcount in full-time equivalent

  28,000

  21,000

  14,000

  7,000

0

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

21,127
287
2,468
18,372

2012

2013

2014

2015

2016

Other countries
Italy
Switzerland

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Employment law in Switzerland 

Introduction

Swisscom has 18,372 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 current collective employment agreement (CEA), which entered 
into force on 1 April 2015, sets out the key terms and conditions of employment between  Swisscom 
and its employees. It also contains provisions governing relations between  Swisscom and its social 
partners. The CEA of cablex AG likewise entered into force on 1 April 2015. At the end of Decem-
ber 2016, 15,392  Swisscom employees or 83% of the  Swisscom workforce were covered by the col-
lective 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 educa-
tion 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 ill-
ness 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 was implemented on 1 January 2016, the date on which the amended ordinance 
took effect.

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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 part-time work. In connection with this,  Swisscom conducted 
the “Teilzeitmann” (part-time man) pilot trial in 2016. The experiment offered male employees the 
opportunity to work part-time on a trial basis and its aim was to dispel prejudice and increase the 
acceptance of part-time work. The “holiday purchasing” model allows employees to purchase addi-
tional  leave.  Employees  may  also  work  from  home  with  the  consent  of  their  line  manager.  This 
option is used by many employees and is becoming increasingly easier thanks to solutions for mod-
ern communication and collaboration.  Swisscom is a sponsor of the Work Smart initiative.

 
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 92% of those affected finding a new 
job in 2016 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 (such as phased partial retirement or tempo-
rary placements 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 131

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 min-
imum 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 differ-
ence 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 cate-
gory was CHF 58,000 or CHF 56,500 at cablex; in other words, 12% and 13% respectively above the 
minimum salary defined by the relevant CEA. 

Pay round
In  February  2016,   Swisscom  and  its  social  partners  signed  a  two-year  pay  round  agreement  for 
2016 and 2017. During the reporting year,  Swisscom increased salaries in Switzerland by 0.4% of the 
total salary. Salary adjustments were made based on individual employee performance and specif-
ically for employees with salaries that needed to be increased in line with the market. Management 
staff were only awarded salary increases in individual cases.

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 

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this range based on the individual employee’s performance. As part of its salary review,  Swisscom 
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%. 

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. As a pioneer in the field of digitisation in 
Switzerland,  Swisscom is also dedicated to getting to grips with the working models of the future 
so  as  to  provide  employees  and  management  with  a  learning  environment  in  which  they  can 
develop and test new skills. All employees have a variety of e-learning modules at their disposal in 
the Learning Centre, featuring different types of lessons ranging from management topics, ICT and 
business economics all the way to security and governance issues. In dialogue and in agreement 
with line managers, all employees also have the opportunity to attend internal and external train-
ing programmes.  Swisscom supports this both financially and also in terms of providing time off 
work. In doing so,  Swisscom relies upon its employees’ sense of responsibility to shape their own 
professional development so that it meets their respective strengths. This also applies to talent 
management. Employees can reapply for the talent programme independently. In the year under 
review, every  Swisscom employee spent 2.9 days on learning, training and development in Switzer-
land.
Swisscom believes that providing employees with support in their development is an important 
task in the remit of management staff. Regular dialogue and feedback between employees, peers 
and line managers is used as an orientation tool to heighten the general awareness of professional 
development  and  long-term  employability  in  the  networked  world.  To  assess  and  promote 
employee  performance  and  development,   Swisscom  will  continue  to  develop  its  Performance 
Management System in line with requirements. Performance evaluations are held on the basis of 
binding contribution agreements, which are now discussed openly within the respective teams. 
The feedback provided by internal customers to the respective employees supplements the con-
stant  dialogue  between  employees  and  management  staff  and  supports  the  achievement  of 
agreed contribution throughout the course of the year. 
The Leadership Academy offers managers in personnel, project and technical leadership roles the 
opportunity to get to grips with the key skills of management in a rapidly changing environment. 
Individual training offerings and platforms which deepen management capabilities in a particular 
group or a specific context also help to build up the skills of  Swisscom’s managers in a systematic 
and sustained way.

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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  the  condition  that  they  satisfy   Swisscom’s  requirements  as 
regards labour legislation and sustainability.
In the majority of cases,  Swisscom first advertises available vacancies internally. When recruiting 
new employees,  Swisscom seeks out individuals who are motivated and passionate about helping 
customers and who want to help shape the future of the networked world. At all company loca-
tions in Switzerland,  Swisscom primarily endeavours to employ people who live in the area where 
they work.
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 2016, 325 young people started their apprenticeship at  Swisscom.  Swisscom is thus Swit-
zerland’s largest trainer of ICT professionals. In 2016,  Swisscom trained a total of 940 apprentices 
in technical and commercial apprenticeships. The  Swisscom training model is designed to promote 
independence and personal accountability so as to support the apprentice’s personal development. 
Apprentices take an active role in devising their training so that it fits their individual priorities, and 
they  apply  within  the  company  for  different  practical  placements  and  learn  from  experienced 
employees during such placements.

Employee satisfaction 

In 2016,  Swisscom developed a new employee survey which is even better suited to the organisa-
tion’s requirements. Employees submit their evaluations three times a year with respect to seven 
questions revolving around their personal work situation. The results are available for everyone to 
access in real time and allow individual employees, individual teams and the entire organisation to 
respond to feedback and make improvements. The new survey promotes a culture of feedback, 
which creates the basis for the whole company to develop together. 66% of the workforce partici-
pated in the first survey in October 2016, a very satisfactory response rate given the new survey 
mode. The findings revealed that  Swisscom employees rate  Swisscom very highly as an employer, 
particularly compared to other companies in the sector.

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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 partake in up-and-coming 
technologies. Due to the rapidly changing nature of  Swisscom’s business environment, innovation 
and development, in other words the commercially successful implementation of new ideas, are 
becoming increasingly important. Innovation is an important lever in remaining relevant in the core 
business, in generating growth in new markets and in digitising internal work processes.  Swisscom 
strives to anticipate the strategic challenges, new growth areas and future customer needs early on, 
so  as  to  help  actively  shape  the  future  of  telecommunications  and  the  Internet.  At   Swisscom, 
 innovation takes place in all areas of the company as well as beyond.

Open innovation: a success factor

Swisscom recognises the importance of maintaining a dialogue with customers, employees, suppliers 
and  other  partners,  as  this  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  practises  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  trendsetting  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. Moreover,  Swisscom supports internal 
pioneers  through  the  Kickbox  programme,  which  provides  interested  employees  with  the  tools 
(including starting credit, a timeframe as well as the contact details of innovation experts) required 
for developing an idea into a prototype. 
Outside  the  company,   Swisscom  promotes  innovation  throughout  the  industry.  In  particular, 
 Swisscom is committed to supporting young companies that offer new, progressive solutions in the 
fields of IT, communications and entertainment.  Swisscom participates in start-ups as a project partner 
and investor, supports them by providing tailored products and services, and offers them access to 
infrastructures  and  markets.  Since  2013,   Swisscom  has  held  the  StartUp  Challenge  competition, 
where winners are sent on a one-week mentoring programme in Silicon Valley. In June 2016,  Swisscom 
announced that it was stepping up its collaboration with FinTech start-ups: a FinTech cluster within 
 Swisscom  institutionalises  the  cooperation  with  start-up  companies  in  the  financial  industry. 
 Swisscom Ventures is also being expanded with a dedicated FinTech fund of over CHF 10 million. 
Using  this  fund,   Swisscom  is  making  targeted  investments  in  promising  FinTech  start-ups  and  is 
pressing  ahead  with  collaborations  in  innovative  digital  banking  services.  In  autumn  of  this  year, 
 Swisscom launched the “Call for Innovation”, as part of which it contracted out specific ICT questions 
for  the  international  start-up  community  to  answer.  Selected  start-ups  have  the  opportunity  to 
present  their  solutions  to  a  panel  of  experts,  and  the  winning  project  will  work  on  a  joint  test 
 project with  Swisscom.

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See
www.swisscom.ch/ 
innovation

Swisscom has been operating in Silicon Valley since 1998, with its branch offices running targeted 
trend and technology scouting operations and helping to remain at the forefront of technological 
development via collaborations with start-ups. 

Innovation platforms

Swisscom  plays  an  active  role  in  shaping  Switzerland’s  future.  Its  commitment  to  fostering  an 
 innovative 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 by making investments and 
engaging  in  partnerships  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 the Federal Institute of Technology Lausanne (EPFL),   Swisscom enables research 
work to be performed in the areas of human activity and the smart home (“intelligent living”) as 
well as “5G for Switzerland”. 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 campus activities, 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 Switzerland initiative (previously known as 
Digital Zurich 2025), the aim of which is to position Switzerland as an attractive location for start-ups. 
 Swisscom also supports initiatives such as Impact Hub Zurich as well as incubators such as Base-
Camp4HighTech, and in doing so cultivates a dynamic environment for start-ups.

Enabling services

Swisscom hopes to make its software technologies and infrastructure elements internally available 
by  means  of  a  strongly  service-oriented  procedure.  It  is  confident  of  pressing  ahead  with  the 
 development of future software solutions through standardisation and a self-service approach. By 
offering its developers all of the key working bases – from programming interfaces and hosting all 
the way to technical support – “as a service”,  Swisscom is making its internal processes considerably 
more streamlined, faster and cost-effective. 

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I

 
 
 
Focused innovation

Swisscom is focusing its innovation activities on the following seven areas of innovation, which in 
turn directly help the Group achieve its goals:

Netz

Netz

Netz

Netz

Digital Business

Digital Business

Netz

Netz

Digital Business

Digital Business

Digital Business
Digital Business
Set-up of data driven 
and software-based 
Digital Business
Digital Business
platforms

Digital Swisscom

Digital Swisscom
Digital  Swisscom
Digitising internal 
processes for simplification 
and automation
Digital Swisscom
Digital Swisscom

Digital Swisscom

Network
More efficient expansion and 
Netz
differentiation through the best 
network

Internet der Dinge

Internet der Dinge

Internet der Dinge

Internet of Things
Internet der Dinge
Added value beyond connectivity in 
the platform and application business
Internet der Dinge

Internet der Dinge

Internet der Dinge

Analytics & Artificial Intelligence
Better customer service through 
artificial intelligence

Analytics und künstliche Intelligenz

Analytics und künstliche Intelligenz

Digital Swisscom

Digital Swisscom
Entertainment
Increasing the relevance of the offer, 
e.g. through new content
Unterhaltung

Unterhaltung

Analytics und künstliche Intelligenz

Analytics und künstliche Intelligenz

Analytics und künstliche Intelligenz

Security
Building security capabilities 
for internal and external use

Analytics und künstliche Intelligenz
Sicherheit

Analytics und künstliche Intelligenz

Sicherheit

Unterhaltung

Unterhaltung

Sicherheit

Sicherheit

Unterhaltung

Swisscom continually invests in progressive solutions in these areas of innovation. The aim is to 
provide the best ICT infrastructure for a digital Switzerland, tap new growth markets and offer its 
customers the best services and products:

Unterhaltung

Unterhaltung

Sicherheit

Sicherheit

Sicherheit

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See
www.swisscom.ch/lpn

Network
>  5G for Switzerland: As part of the “5G for Switzerland” programme,  Swisscom and Ericsson are 
making preparations for the new generation of mobile technology. Working together with the 
Federal Institute of Technology Lausanne (EPFL) as a research partner, their aim is to advance the 
development of 5G. They are also planning to work together with industrial partners on devel-
oping and testing the potential applications in a wide range of different areas, such as smart 
transportation and virtual  reality. The research results will influence the definition of the global 
5G standard.

>  G.fast: At the end of 2016,  Swisscom became the first telecommunications company in Europe to 
integrate  the  innovative  G.fast  (pronounced  “gee  dot  fast”)  transmission  standard  into  its  fixed 
 network. G.fast is an important element of  Swisscom’s fixed network strategy and accommodates 
the continuous data growth within the network. Thanks to G.fast, customers can benefit from band-
widths of up to 500 Mbps.

Internet of Things
>  Swisscom  Low  Power  Network:  This  network  is  used  for  applications  in  combination  with 
 “autonomous” devices that only transmit a small amount of data. The devices in the field require 
less power and can therefore function without a power supply or large batteries. Manufacturing 
and maintenance are relatively cost-effective.  Swisscom is providing Switzerland’s first national 
LPN for the Internet of Things.

>  Smart City: In Pully, Canton of Vaud, and other pilot cities, anonymised, aggregated mobile phone 
data is helping to improve traffic flows in the town and relieve the burden on the town centre by 
displaying exact movement patterns. 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.

 
 
 
Analytics & Artificial Intelligence
>  Voiceprint: Customers who call the hotline can now be identified through their voice. The so-called 
voiceprint  makes  the  identity  verification  process  faster  and  more  reliable.  Voiceprint  thus  helps 
agents to serve customers even faster and with a more personal service.

Security
>  Security with artificial intelligence: The number of threats from the Internet continues to grow 
and  the  threats  themselves  are  becoming  increasingly  intelligent.   Swisscom  plans  to  use  algo-
rithms and artificial intelligence to automatically identify attacks and threats as well as to initiate 
the  corresponding  countermeasures.  This  could  make  a  considerable  contribution  towards 
ensuring a safe and secure network.

Entertainment
>  UHD TV-Box for a new era of picture quality and voice recognition: In April 2016,  Swisscom 
launched a new TV-Box. It is smaller, quicker, more economical and offers images in amazing ultra-
high definition quality (UHD). The new box comes equipped with a new remote control with a 
built-in microphone to enable customers to perform voice-activated searches, thus eliminating 
the need to type in search terms and making it much easier to find film or programme titles, 
actors, sports clubs or other key words.

Digital  Swisscom
>  Swisscom Friends – neighbourly help: The aim of  Swisscom Friends is to encourage customers 
to  discover  the  opportunities  available  in  the  digital  world.  As  part  of  the  neighbourly  help 
 service, people provide support to other people from their neighbourhood with any technical 
concerns they may have. The service comes with the benefit that support can also be provided 
outside of office hours. Swisscom Friends are volunteers and are compensated by customers 
directly.

Digital Business
>  siroop: Through its participation in Eos Commerce AG – a start-up founded 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 start-up 
companies.

In addition to the activities it carries out in innovation fields,  Swisscom is constantly investigating 
the opportunities offered by new technologies. In 2016, it focused on the potential of blockchain 
disruptive technology as well as virtual/augmented reality.
The aim is for  Swisscom to provide the best infrastructure for a digital Switzerland, tap new growth 
markets and offer its customers the best services and products.

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Financial review

Drop in net revenue (–0.3%). Increase in EBITDA (+4.8%) and  
net income (+17.8%). On a like-for-like basis, decrease in net 
revenue (–0.5%) and EBITDA (–1.2%). Customer base decline  
in Switzerland (–0.8%) and growth in Italy (+7.0%). Payment of  
an unchanged dividend of CHF 22 per share will be proposed  
for the 2016 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 year  

2016   

11,643   

4,293   

36.9   

2,148   

1,604   

1,604   

30.97   

1,791   

2,416   

7,846   

2015   

11,678   

4,098   

35.1   

2,012   

1,362   

1,361   

26.27   

1,844   

2,409   

8,042   

Full-time equivalent employees at end of year  

21,127   

21,637   

Change 

–0.3% 

4.8% 

6.8% 

17.8% 

17.9% 

17.9% 

–2.9% 

0.3% 

–2.4% 

–2.4% 

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Development of net revenue in CHF million

Development of EBITDA in CHF million

11,703

2,043

9,660

11,678
1,862

9,816

11,643
1,948

9,695

  16,000

  12,000

  8,000

  4,000

0

  6,000

  4,500

  3,000

  1,500

0

Fastweb
Swisscom 
w/o Fastweb

4,413
625

3,788

4,098
619

3,479

4,293
721

3,572

2014

2015

2016

2014

2015

2016

Fastweb
Swisscom 
w/o Fastweb

Development of capital expenditure in CHF million

Development of net income in CHF million

2,436
682

1,754

2,409
581

1,828

2,416
633

1,783

  3,000

  2,250

  1,500

750

0

  2,000

  1,500

  1,000

500

0

Fastweb
Swisscom 
w/o Fastweb

1,706

1,604

1,362

2014

2015

2016

2014

2015

2016

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Summary

Swisscom’s  net  revenue  declined  by  CHF  35  million  or  0.3%  year-on-year  to  CHF  11,643  million. 
Revenue  in  the  Swiss  core  business  decreased  by  CHF  105  million  or  1.1%  to  CHF  9,440  million. 
While  revenue  from  telecommunications  services  fell  by  CHF  124  million  or  1.8%  as  a  result  of 
increasing competitive pressure and falling roaming prices, revenue in the solutions business with 
corporate customers reported an increase of CHF 31 million or 2.9%. The number of revenue gener-
ating units (RGU) in Swiss core business fell by 96,000 or 0.8% to 12.4 million as a result of market 
saturation. Nevertheless, the company maintained or, as in the case of  Swisscom TV, even increased 
its market shares. As a result of customer growth, the revenue of Italian subsidiary Fastweb was 
EUR 59 million or 3.4% higher at EUR 1,795 million. The number of subscribers to Fastweb’s broad-
band business grew by 154,000 or 7.0% year-on-year to 2.4 million. 
Operating income before depreciation and amortisation (EBITDA) was CHF 195 million or 4.8% higher 
at CHF  4,293  million. Excluding non-recurring items  and on the basis of constant exchange rates, 
EBITDA  fell  by  CHF  54  million  or  1.2%.  On  a  like-for-like  basis,  EBITDA  in  the  Swiss  core  business 
decreased by CHF 125 million or 3.2%, and at Fastweb it rose by EUR 45 million or 8.0%. Net income 
increased by CHF 242 million or 17.8% to CHF 1,604 million, largely due to non-recurring items. Pay-
ment of an unchanged dividend of CHF 22 per share for the 2016 financial year will be proposed to 
the Annual General Meeting. 
At CHF 2,416 million, capital expenditure was nearly on a par with the previous year (+0.3%). In Swit-
zerland, capital expenditure declined by CHF 48 million or 2.6% to CHF 1,774 million. At the end of 
2016,  more  than  3.5  million  homes  and  businesses  had  been  connected  to  ultrafast  broadband 
(speeds in excess of 50 Mbps). At Fastweb, capital expenditure increased by EUR 40 million or 7.4% to 
EUR 581 million due to the continuing expansion of the broadband network. 
Operating free cash flow declined by CHF 53 million or 2.9% to CHF 1,791 million. This decline was 
mainly due to the payment of the Competition Commission penalty of CHF 186 million imposed as 
part of the ongoing proceedings regarding broadband services. Excluding this payment, operating 
free cash flow would have risen by CHF 133 million or 7.2%. Net debt decreased by CHF 196 million 
or  2.4%  to  CHF  7,846  million  as  compared  to  the  end  of  2015.  The  ratio  of  net  debt  to  EBITDA 
declined from 2.0 to 1.8. 
Headcount at  Swisscom was reduced by 510 full-time equivalent positions or 2.4% year-on-year to 
21,127 FTEs. The workforce in Switzerland declined by 593 FTEs or 3.1% to 18,372 FTEs, with the 
reduction attributable to efficiency measures more than offsetting the increase in the number of 
positions in the solutions business with corporate customers as well as the recruitment of external 
workforce. Fastweb increased its workforce by 2.8% to 2,468 FTEs. 
For 2017,  Swisscom expects net revenue of around CHF 11.6 billion, EBITDA of around CHF 4.2 bil-
lion and capital expenditure of some CHF 2.4 billion. For   Swisscom (excluding Fastweb), a slight 
decline in revenue is expected due to high competition and price pressure. A slight increase in reve-
nue is expected for Fastweb. EBITDA for  Swisscom, excluding Fastweb, is expected to be around 
CHF 100 million lower year-on-year. The reduction in EBITDA is attributable to price pressure and 
declines in the number of fixed-line telephony connections. In addition, the costs for roaming are 
expected to increase. EBITDA will be positively affected by cost savings. Fastweb’s EBITDA is expected 
to be slightly higher. Capital expenditure in Switzerland and at Fastweb is expected to be on a par 
with  the  prior  year.  Subject  to  achieving  its  targets,   Swisscom  will  propose  payment  of  an 
unchanged dividend of CHF 22 per share for the 2017 financial year at the 2018 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  

2016   

9,374   

1,948   

320   

1   

11,643   

3,686   

721   

94   

(114)  

(72)  

(22)  

2015   

9,475   

1,862   

340   

1   

11,678   

3,601   

619   

69   

(117)  

(60)  

(14)  

Operating income before depreciation and amortisation (EBITDA)  

4,293   

4,098   

11,643   

11,678   

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  

(2,323)  

(2,947)  

(2,548)  

468   

(7,350)  

4,293   

(2,145)  

2,148   

(155)  

–   

(3)  

1,990   

(386)  

1,604   

1,604   

–   

(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   

Change 

–1.1% 

4.6% 

–5.9% 

0.0% 

–0.3% 

2.4% 

16.5% 

36.2% 

–2.6% 

20.0% 

57.1% 

4.8% 

–0.3% 

–0.8% 

–2.4% 

–5.5% 

–2.1% 

–3.0% 

4.8% 

2.8% 

6.8% 

–18.0% 

–100.0% 

12.9% 

–3.7% 

17.8% 

17.9% 

1   

–100.0% 

Average number of shares outstanding (in millions of shares)  

Earnings per share (in CHF)  

51.800   

30.97   

51.802   

26.27   

0.0% 

17.9% 

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 %

17%
Fastweb

17%
Fastweb

83%
Swisscom
w/o Fastweb

83%
Swisscom
w/o Fastweb

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Operating results
Net revenue
Swisscom’s net revenue declined by CHF 35 million or 0.3% year-on-year to CHF 11,643 million, of 
which  Swisscom Switzerland accounted for 81%, Fastweb for 17% and Other Operating Segments 
for 2%. At constant exchange rates and excluding company acquisitions and disposals,  Swisscom’s 
net revenue decreased by CHF 55 million or 0.5%. Revenue from external customers at  Swisscom 
Switzerland contracted by CHF 101 million or 1.1%, due primarily to lower revenue from telecom-
munications services. By contrast, the revenue of Italian subsidiary Fastweb increased on the back 
of customer growth by EUR 59 million or 3.4% to EUR 1,795 million (measured in local currency). 
Adjusted for the sale of companies, the net revenue from external customers of Other Operating 
Segments was CHF 9 million or 2.9% higher due to a rise in construction services performed by 
cablex. At  Swisscom Switzerland, the number of revenue generating units (RGU) dropped by 96,000 
or 0.8% to 12.4 million as a result of market saturation. The increase in  Swisscom TV and broadband 
was offset by a decline in connections for fixed-line telephony. The number of mobile lines remained 
on a par with the previous year. The number of Fastweb broadband customers rose by 154,000 or 
7.0% to 2.4 million. 

Operating expense
Operating expense of  Swisscom fell by CHF 230 million or 3.0% year-on-year to CHF 7,350 million. 
The prior year’s operating expense included the recognition of provisions for the ongoing Competi-
tion Commission proceedings on broadband services (CHF 186 million) and for headcount reduc-
tion (CHF 70 million). Adjusted for these provisions and other non-recurring items such as gains 
from the sale of real estate, non-cash pension expenses in accordance with IAS 19, compensation 
from legal proceedings, company acquisitions and disposals and the provisions created in 2016 for 
termination benefits and regulatory risks, and on the basis of constant exchange rates, operating 
expense  remained  stable.  Higher  costs  at   Swisscom  Switzerland  for  subscriber  acquisition  and 
retention activities and higher costs in the solutions business for corporate customers and in rela-
tion with the parallel operation of networks were offset by cost savings of CHF 50 million as a result 
of efficiency gains. 

Operating income before depreciation and amortisation (EBITDA) 
Operating  income  before  depreciation  and  amortisation  (EBITDA)  was  CHF  195  million  or  4.8% 
higher  at  CHF  4,293  million.  In  the  previous  year  in  particular,  one-off  expenses  significantly 
impacted  operating  income.  On  a  like-for-like  basis,  EBITDA  fell  by  CHF  54  million  or  1.2%.  At 
 Swisscom Switzerland, the adjusted decline amounted to CHF 125 million or 3.2% and was attrib-
utable to a drop in revenue from telecommunications services and to higher costs for subscriber 
acquisition and retention. At Fastweb, EBITDA rose by EUR 45 million or 8.0% on a like-for-like basis, 
mainly due to higher revenue as a result of customer growth. On an adjusted basis,  Swisscom’s 
profit margin decreased 0.3 percentage points to 36.9%.

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Net revenue  
declined by 0.3% year-on-year
Net revenue in 2016 amounted to  

EBITDA  
increased by 4.8% year-on-year
EBITDA in 2016 amounted to  

11.6 billion Swiss francs

4.3 billion Swiss francs

 
 
 
 
Depreciation and amortisation, non-operating results 
Depreciation, amortisation and impairment losses
Swisscom’s depreciation, amortisation and impairment losses increased by CHF 59 million or 2.8% 
to CHF 2,145 million year-on-year, mainly reflecting an increase in depreciation and amortisation at 
 Swisscom Switzerland because of the high level of capital expenditure. Intangible assets resulting 
from business combinations were capitalised for purchase price allocation purposes. Depreciation 
and amortisation includes scheduled amortisation of intangible assets deriving from business combi-
nations (e.g. brands and customer relationships) totalling CHF 104 million (prior year: CHF 125 mil-
lion).

Net interest expense and other financial result
Net interest expense declined by CHF 34 million to CHF 155 million as a result of lower average 
interest  costs.  The  other  financial  result  for  2016  was  a  break-even  result  after  posting  a  net 
expense of CHF 83 million in the previous year. In 2016, the other financial result included a gain of 
CHF  41  million  from  the  sale  of  associate  Metroweb  S.p.A.  The  prior-year  other  financial  result 
includes foreign exchange losses of CHF 40 million due to the Swiss National Bank’s lifting of the 
minimum exchange rate.

Investments in associates
The  share  of  results  of  associates  primarily  involves  Belgacom  International  Carrier  Services  Ltd, 
siroop Ltd, Zanox AG and Admeira Ltd. The result includes the initial costs for companies currently 
being built up. Dividends of CHF 17 million (prior year: CHF 22 million) mainly resulted from dividend 
payments made by Belgacom International Carrier Services Ltd.

Income tax expense
Income tax expense was CHF 386 million (prior year: CHF 401 million), corresponding to an effective 
income tax rate of 19.4% (prior year: 22.7%). The above-average income tax rate in 2015 is mainly 
attributable to the fact that no income tax effects were recognised on the provision created in 
2015 for the ongoing Competition Commission proceedings regarding broadband services. Exclud-
ing non-recurring items,  Swisscom expects the income tax rate to remain around 21% in the long 
term. 

Net income
Net income increased by CHF 242 million or 17.8% to CHF 1,604 million year-on-year, largely due to 
non-recurring items. Earnings per share increased accordingly from CHF 26.27 to CHF 30.97. 

EBIT  
rose 6.8% year-on-year
EBIT in 2016 amounted to  

Net income  
grew 17.8% year-on-year
Net income in 2016 amounted to 

2.15 billion Swiss francs

1.60 billion Swiss francs

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Segment revenue and results

Swisscom’s  financial  reporting  focuses  on  the  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 
telecom companies in Italy. Other Operating Segments mainly comprises Participations, Health and 
Connected Living. Group Headquarters largely comprises the Group divisions.  Swisscom Switzer-
land 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

9,253

9,475

9,374

  10,000

  7,500

  5,000

  2,500

0

  14,000

  10,500

  7,000

  3,500

0

12,373

12,543

12,447

2014

2015

2016

2014

2015

2016

Revenue mobile 
single subscriptions 

Revenue fixed-line 
single subscriptions 

Revenue bundled 
subscriptions 

Revenue others 

Total 

2,776 

2,729 

2,614

1,967 

1,731 

1,466

1,921 

2,589 

9,253 

2,234 

2,781 

9,475 

2,502

2,792

9,374

Fixed telephony access lines  2,778 

Broadband access lines retail  1,890 

Swisscom TV access lines 

1,165 

Mobile access lines 

6,540 

2,629 

1,958 

1,331 

6,625 

2,367

1,992

1,476

6,612

Total revenue generating 
units (RGU) 

12,373 

12,543 

12,447

Development of revenue from external customers 
Fastweb* in EUR million

Development of broadband access lines Fastweb in thousand

1,685

1,732

1,787

  2,000

  1,500

  1,000

500

0

2,072

2,201

2,355

  3,000

  2,250

  1,500

750

0

2014

2015

2016

2014

2015

2016

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Residential Customers 

Corporate Business 

Wholesale hubbing 

Wholesale others 

753 

789 

28 

115 

878 

711 

26 

117 

906

706

19

156

External revenue 

1,685 

1,732 

1,787

*New revenue structure since 2015. Figures 2014 not restated.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
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  

2016   

2015   

Change 

5,160   

1,367   

2,611   

989   

129   

(816)  

9,440   

2,870   

892   

839   

388   

(1,304)  

1   

3,686   

39.0   

(1,489)  

2,197   

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   

–1.2% 

–0.2% 

–1.6% 

3.5% 

–0.8% 

3.4% 

–1.1% 

–2.1% 

–1.7% 

–7.8% 

96.0% 

–3.2% 

100.0% 

2.4% 

7.7% 

–0.9% 

–3.1% 

–3.6% 

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

Full-time equivalent employees at end of year  

1,743   

16,573   

1,799   

17,199   

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Net  revenue  of   Swisscom  Switzerland  declined  by  CHF  105  million  or  1.1%  year-on-year  to 
CHF 9,440 million. While revenue from telecommunications services for end customers declined by 
CHF  124  million  or  1.8%  as  a  result  of  greater  competitive  pressure  and  falling  roaming  prices, 
 revenue in the solutions business with business customers increased by CHF 31 million or 2.9%. The 
number of revenue generating units (RGU) in Swiss core business fell by 96,000 or 0.8% to 12.4 mil-
lion as a result of market saturation. Nevertheless, the company maintained or, as in the case of 
 Swisscom TV, even increased its market shares.  Swisscom TV is market leader, with a market share 
of 32% (prior year: 29%). In the fixed-line business the number of RGUs fell by 83,000. The increase 
in the TV and broadband business was more than offset by a drop in fixed-line telephony connections. 
In the mobile communications business, the number of connections was down by 13,000. 
Operating  income  before  depreciation  and  amortisation  (EBITDA)  was  CHF  85  million  or  2.4% 
higher at CHF 3,686 million. Operating income in 2015 was heavily impacted by one-off expenses, 
such as an addition to provisions for the ongoing Competition Commission proceedings on broad-
band  services. Adjusted for these provisions and other non-recurring items such as provisions for 
headcount reduction and regulatory risks and gains from the sale of real estate, EBITDA decreased 
by CHF 125 million or 3.2%. At CHF 1,743 million, capital expenditure was CHF 56 million or 3.1% 
lower  year-on-year.  A  rise  in  capital  expenditure  for  the  expansion  of  broadband  networks  was 
offset in other areas. Headcount fell year-on-year by 626 FTEs or 3.6% to 16,573 FTEs. Excluding com-
pany acquisitions, the number of FTEs decreased by 687 or 4.0%.

 
 
  
 
 
 
 
 
   
   
 
  
 
 
 
 
 
 
  
 
 
 
 
 
   
   
 
Swisscom Switzerland / net revenue

In CHF million, except where indicated  

2016   

2015   

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 telephony 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  

2,614   

1,466   

2,502   

2,792   

9,374   

66   

9,440   

2,367   

1,992   

1,476   

6,612   

12,447   

1,672   

128   

364   

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   

–4.2% 

–15.3% 

12.0% 

0.4% 

–1.1% 

–5.7% 

–1.1% 

–10.0% 

1.7% 

10.9% 

–0.2% 

–0.8% 

18.1% 

0.0% 

15.6% 

Revenue from external customers at  Swisscom Switzerland contracted by CHF 101 million or 1.1% 
to CHF 9,374 million. In the Residential Customers unit, revenue fell by CHF 64 million or 1.2% to 
CHF  5,160  million,  mainly  as  a  result  of  lower  roaming  prices.  In  the  Small  and  Medium-Sized 
 Enterprises unit, revenue remained fairly stable (–0.2%). The effect of lower roaming prices was 
offset by additional revenue generated from the takeover of search.ch with effect from mid-2015. 
Revenue in the Enterprise Customers unit decreased by CHF 43 million or 1.6% to CHF 2,611 million. 
While revenue from telecommunications services fell due to price pressure, revenue in the  solutions 
 business increased, albeit with a lower margin. Incoming orders in the Enterprise Customers unit 
fell by 5.1% to CHF 2,515 million as a result of strong competition. 
The huge demand for bundled offerings with flat-rate tariffs continues. By the end of 2016, the 
number of customers using bundled packages had increased year-on-year by 256,000 or 18.1% to 
1.67 million. Revenue from bundled contracts increased year-on-year by CHF 268 million or 12.0% 
to  CHF  2,502  million.  The  number  of  revenue  generating  units  (RGU)  fell  by  96,000  or  0.8%  to 
12.4 million. Despite the tough competition, the number of  Swisscom TV connections increased in 
2016 by 145,000 or 10.9% to 1.48 million, with fixed-fee subscriptions accounting for 1.18 million. 
Over 80% of customers use the cloud-based  Swisscom TV 2.0 service. Broadband lines with end 
customers grew by 34,000 or 1.7% to 1.99 million in 2016. The number of fixed-line telephony con-
nections fell by 262,000 or 10.0% to 2.37 million, mainly due to a shift to mobile telephony.
In  the  area  of  mobile  telecommunications,  the  increasingly  saturated  market  is  impacting  the 
 development of customer numbers. The number of mobile communications connections remained 
stable year-on-year at 6.6 million (–0.2%). The number of postpaid lines including bundled offerings 
rose by 51,000, while the number of prepaid access lines declined by 64,000. In the roaming business, 
a drop in roaming fees and the inclusion of roaming in the Natel infinity 2.0 subscription packages 
has driven roaming volumes up at an even faster pace. The associated price reduction in 2016 was 
around CHF 100 million. Mobile data traffic increased by 78% year-on-year and voice traffic by 11%. 
With  the  introduction  of  Natel  infinity  2.0  in  March  2016,  customers  benefit  from  much  higher 
speeds,  more  roaming  options  and  unlimited  online  storage.  By  the  end  of  2016,  1.0  million 
 customers  had  opted  for  the  new  infinity  subscriptions.  The  number  of  customers  for  all  Natel 
infinity subscriptions is 2.4 million, which equates to 70% of postpaid lines (excluding corporate 
customers).

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Swisscom Switzerland / operating expenses and segment result

In CHF million, except where indicated  

2016   

2015   

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  

(459)  

(504)  

(1,074)  

(2,037)  

(2,413)  

(1,601)  

297   

(3,717)  

(5,754)  

3,686   

39.0   

(1,489)  

2,197   

(440)  

(459)  

(1,114)  

(2,013)  

(2,502)  

(1,744)  

315   

(3,931)  

(5,944)  

3,601   

37.7   

(1,383)  

2,218   

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

Full-time equivalent employees at end of year  

1,743   

16,573   

1,799   

17,199   

4.3% 

9.8% 

–3.6% 

1.2% 

–3.6% 

–8.2% 

–5.7% 

–5.4% 

–3.2% 

2.4% 

7.7% 

–0.9% 

–3.1% 

–3.6% 

Segment expense fell by CHF 190 million or 3.2% to CHF 5,754 million. At CHF 2,037 million, direct 
costs were CHF 24 million or 1.2% higher than a year earlier. The costs for subscriber acquisition and 
retention rose by CHF 45 million or 9.8% to CHF 504 million, partly as a result of the TV box for 
high-definition  television  being  offered  to  customers  at  a  preferential  rate  and  thus  no  longer 
remaining the property of  Swisscom. Traffic fees increased due to higher roaming traffic volumes. 
Indirect costs fell by CHF 214 million or 5.4% to CHF 3,717 million. Adjusted for the recognition of 
provisions in the prior year for the ongoing Competition Commission proceedings on broadband 
services  and  for  other  non-recurring  items  such  as  the  recognition  of  provisions  for  headcount 
reduction and regulatory risks, gains from the sale of properties and company acquisitions, indirect 
costs fell by 0.7%. Higher costs in the solutions business for corporate customers and in relation to 
the parallel operation of networks were more than offset by cost savings as a result of efficiency 
gains.   Swisscom  Switzerland  achieved  cost  savings  totalling  CHF  50  million  in  2016.  Personnel 
expense declined by CHF 89 million or 3.6% to CHF 2,413 million, and by 2.1% on a like-for-like basis. 
Headcount decreased year-on-year by 626 FTEs or 3.6% to 16,573 FTEs. Excluding company acquisi-
tions, the number of staff fell by 687 FTEs or 4.0% due to efficiency measures. The segment result 
before depreciation and amortisation (EBITDA) rose by CHF 85 million or 2.4% to CHF 3,686 million. 
On a like-for-like basis, EBITDA dropped by CHF 125 million or 3.2% due to lower roaming prices, 
price pressure in the corporate customer business and higher costs for subscriber acquisition and 
retention.  Depreciation  and  amortisation  increased  year-on-year  by  CHF  106  million  or  7.7%  to 
CHF 1,489 million. This increase is mainly due to higher investing activity. The segment result ended 
the year CHF 21 million or 0.9% lower at CHF 2,197 million. 

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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  

2016   

906   

706   

175   

1,787   

8   

1,795   

(1,134)  

661   

36.8   

581   

2,468   

2,355   

2015   

878   

711   

143   

1,732   

4   

1,736   

(1,160)  

576   

33.2   

541   

2,401   

2,201   

Change 

3.2% 

–0.7% 

22.4% 

3.2% 

100.0% 

3.4% 

–2.2% 

14.8% 

7.4% 

2.8% 

7.0% 

Development of revenue 
from external customers in EUR million

Development of EBITDA in EUR million

1,685

1,732

1,787

  2,000

  1,500

  1,000

500

0

  1,000

750

500

250

0

515

576

661

2014

2015

2016

2014

2015

2016

Fastweb’s net revenue rose by EUR 59 million or 3.4% year-on-year to EUR 1,795 million. Despite 
difficult  market  conditions,  Fastweb’s  broadband  customer  base  grew  by  154,000  or  7.0%  to 
2.36  million  in  2016.  Fierce  competition  reduced  average  revenue  per  residential  broadband 
 customer by around 3% over the prior year. Nevertheless, this decline was outweighed by customer 
growth.  Revenue  from  residential  customers  rose  accordingly  by  EUR  28  million  or  3.2%  to 
EUR 906 million. Fastweb held its strong position in the market for business customers, with reve-
nue from business customers falling only slightly by EUR 5 million or 0.7% year-on-year to EUR 706 mil-
lion.  Revenue from wholesale business increased by EUR 32 million or 22.4% to EUR 175 million. 
The segment result before depreciation and amortisation (EBITDA) rose by EUR 85 million or 14.8% 
to EUR 661 million. In 2016, Fastweb received compensation from Telecom Italia in the amount of 
EUR 55 million as a result of an out-of-court settlement following a legal dispute. In the previous 
year,  compensation  as  a  result  of  legal  proceedings  amounted  to  EUR  15  million.  Excluding 
 compensation from legal proceedings, EBITDA rose by EUR 45 million or 8.0% and the profit margin 
by 1.5 percentage points to 33.8%. The headcount at Fastweb rose by 67 FTEs or 2.8% to 2,468 FTEs, 
driven primarily by the appointment of external workforce in the technical areas and the reinforce-
ment of resources in the mobile communications business. Fastweb continues to make progress on 
network expansion. 810,000 customers were connected to the company’s own ultrafast broad-
band  network  at  the  end  of  2016  (+25%  year-on-year),  which  represents  around  one-third  of  all 
Fastweb broadband customers. The Fastweb network now extends to around 100 towns and cities 
in  Italy,  thus  covering  30%  of  the  population  or  7.5  million  households.  Capital  expenditure  at 
 Fastweb  increased  by  EUR  40  million  or  7.4%  to  EUR  581  million  due  to  accelerated  broadband 
expansion.

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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  

2016   

320   

274   

594   

(500)  

94   

15.8   

61   

1,796   

2015   

340   

263   

603   

(534)  

69   

11.4   

48   

1,723   

Change 

–5.9% 

4.2% 

–1.5% 

–6.4% 

36.2% 

27.1% 

4.2% 

Development of revenue 
from external customers in CHF million

Development of EBITDA in CHF million

406

340

320

500

375

250

125

0

200

150

100

50

0

103

94

69

2014

2015

2016

2014

2015

2016

The development of Other Operating Segments is mainly affected by the sale of companies in the 
previous year. In the first half of 2015,  Swisscom sold Alphapay Ltd and the  Swisscom Hospitality 
division. This is the main reason for the decline in revenue and segment expense.
The net revenue of the Other Operating Segments fell year-on-year by CHF 9 million or 1.5% to 
CHF 594 million. Adjusted for the sale of companies, net revenue rose by CHF 20 million or 3.5%, 
mainly as a result of higher revenue for construction services at cablex. The segment result before 
depreciation and amortisation (EBITDA) increased by CHF 25 million or 36.2% to CHF 94 million, 
mainly as a result of higher revenue as well as one-off charges at cablex in the prior year. The profit 
margin  improved  by  4.4  percentage  points  to  15.8%.  The  headcount  rose  by  73  FTEs  or  4.2%  to 
1,796 FTEs, driven primarily by the appointment of external workforce at cablex.

Group Headquarters and reconciliation of pension cost

Operating income before depreciation and amortisation improved by CHF 3 million or 2.6% year-
on-year to CHF –114 million. Headcount declined by 7.6% year-on-year to 290 FTEs. 
An  expense  of  CHF  72  million  (prior  year:  CHF  60  million)  was  recognised  as  a  pension  cost 
 reconciliation item under IAS 19.

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Quarterly review 2015 and 2016

In CHF million, except where indicated  

Income statement  

Net revenue  

1.   

4.   
quarter    quarter    quarter    quarter   

2.   

3.   

4.   
2015    quarter    quarter    quarter    quarter   

1.   

2.   

3.   

2016 

2,893    2,865    2,893    3,027    11,678    2,885    2,884    2,874    3,000    11,643 

Goods and services purchased  

Personnel expense  

Other operating expenses  

Capitalised costs and other income  

(568)  

(756)  

(609)  

91   

(553)  

(757)  

(577)  

104   

Operating income (EBITDA)  

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  

(688)  

(2,342)  

(544)  

(533)  

(703)  

(785)  

(803)  

(3,019)  

(726)  

(2,697)  

94   

189   

478   

(558)  

(743)  

(600)  

163   

(580)  

(695)  

(613)  

(641)  

(2,323) 

(744)  

(2,947) 

(738)  

(2,548) 

94   

109   

468 

(765)  

(597)  

102   

966   

(517)  

449   

(51)  

(6)  

5   

397   

(123)  

274   

999    4,098    1,081    1,146    1,080   

986    4,293 

(541)  

(2,086)  

(546)  

(546)  

(524)  

(529)  

(2,145) 

458    2,012   

(42)  

(36)  

5   

(189)  

(83)  

23   

385    1,763   

(81)  

(401)  

304    1,362   

535   

(39)  

(40)  

–   

456   

(92)  

364   

600   

(42)  

(24)  

–   

534   

(110)  

424   

556   

(31)  

(5)  

1   

521   

(112)  

409   

457    2,148 

(43)  

69   

(4)  

(155) 

– 

(3) 

479    1,990 

(72)  

(386) 

407    1,604 

(507)  

544   

(47)  

(57)  

5   

445   

(94)  

351   

(521)  

561   

(49)  

16   

8   

536   

(103)  

433   

351   

433   

274   

303    1,361   

365   

424   

410   

405    1,604 

–   

–   

–   

1   

1   

(1)  

–   

(1)  

2   

– 

Earnings per share (in CHF)  

6.78   

8.35   

5.29   

5.85    26.27   

7.05   

8.20   

7.90   

7.82    30.97 

Net revenue  

Swisscom Switzerland  

2,355    2,342    2,375    2,473    9,545    2,345    2,337    2,340    2,418    9,440 

Fastweb  

Other Operating Segments  

Group Headquarters  

Intersegment elimination  

Total net revenue  

468   

144   

–   

(74)  

453   

156   

1   

(87)  

457   

149   

–   

(88)  

489    1,867   

154   

603   

1   

2   

(90)  

(339)  

482   

129   

–   

(71)  

483   

146   

1   

(83)  

476   

149   

–   

516    1,957 

170   

594 

1   

2 

(91)  

(105)  

(350) 

2,893    2,865    2,893    3,027    11,678    2,885    2,884    2,874    3,000    11,643 

Segment result before depreciation and amortisation (EBITDA)  

Swisscom Switzerland  

Fastweb  

Other Operating Segments  

Group Headquarters  

Reconciliation pension cost  

Intersegment elimination  

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)  

966   

144   

22   

(30)  

(18)  

(3)  

946   

223   

27   

(27)  

(17)  

(6)  

936   

169   

27   

(27)  

(20)  

(5)  

838    3,686 

185   

18   

(30)  

(17)  

(8)  

721 

94 

(114) 

(72) 

(22) 

Total segment result (EBITDA)  

1,051    1,082   

966   

999    4,098    1,081    1,146    1,080   

986    4,293 

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

Swisscom Switzerland  

Fastweb  

Other Operating Segments  

Intersegment elimination  

Total capital expenditure  

388   

160   

6   

(5)  

453   

138   

6   

(4)  

459   

133   

8   

(5)  

499    1,799   

150   

581   

28   

(5)  

48   

(19)  

425   

169   

6   

(4)  

447   

145   

11   

(6)  

409   

156   

15   

(5)  

462   

1,743 

163   

29   

(6)  

633 

61 

(21) 

549   

593   

595   

672    2,409   

596   

597   

575   

648    2,416 

Full-time equivalent employees at end of year        

Swisscom Switzerland  

16,964    17,062    17,176    17,199    17,199    17,155    16,969    16,767    16,573    16,573 

Fastweb  

2,373    2,377    2,381    2,401    2,401    2,407    2,422    2,457    2,468    2,468 

Other Operating Segments  

1,940    1,722    1,725    1,723    1,723    1,769   

1,743    1,771    1,796    1,796 

Group Headquarters  

Total headcount  

322   

325   

321   

314   

314   

314   

309   

297   

290   

290 

21,599    21,486    21,603    21,637    21,637    21,645    21,443    21,292    21,127    21,127 

Operating free cash flow  

344   

401   

684   

415    1,844   

184   

604   

616   

387    1,791 

Net debt  

7,895    8,760    8,320    8,042    8,042    8,108    8,856    8,310    7,846    7,846 

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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  

Enterprise Customers  

Revenue bundles  

Total revenue single subscriptions  
and bundles  

Solution business  

Hardware sales  

Wholesale  

Revenue other  

1.   

4.   
quarter    quarter    quarter    quarter   

2.   

3.   

4.   
2015    quarter    quarter    quarter    quarter   

1.   

2.   

3.   

2016 

438   

101   

132   

671   

207   

106   

139   

452   

461   

69   

–   

449   

102   

140   

691   

191   

103   

141   

435   

476   

71   

–   

460   

102   

140   

702   

185   

103   

140   

428   

496   

73   

–   

433    1,780   

98   

134   

403   

546   

665    2,729   

178   

101   

137   

761   

413   

557   

416    1,731   

513    1,946   

75   

–   

288   

–   

426   

95   

128   

649   

159   

100   

138   

397   

524   

78   

1   

428   

93   

128   

649   

147   

99   

136   

382   

528   

80   

2   

441   

90   

130   

661   

131   

94   

131   

356   

546   

85   

2   

432    1,727 

91   

132   

369 

518 

655    2,614 

108   

89   

134   

545 

382 

539 

331    1,466 

566    2,164 

88   

2   

331 

7 

530   

547   

569   

588    2,234   

603   

610   

633   

656    2,502 

1,653    1,673    1,699    1,669    6,694    1,649    1,641    1,650    1,642    6,582 

261   

148   

148   

126   

260   

128   

140   

124   

253   

124   

145   

137   

294    1,068   

202   

146   

145   

602   

579   

532   

277   

136   

139   

128   

273   

123   

148   

136   

262   

125   

149   

137   

287    1,099 

162   

155   

155   

546 

591 

556 

Total revenue from external customers   2,336    2,325    2,358    2,456    9,475    2,329    2,321    2,323    2,401    9,374 

Residential Customers  

1,252    1,247    1,267    1,309    5,075    1,252    1,236    1,254    1,278    5,020 

Small and Medium-Sized Enterprises  

Enterprise Customers  

Wholesale  

IT, Network & Innovation  

320   

607   

148   

9   

332   

598   

140   

8   

344   

594   

145   

8   

343    1,339   

650    2,449   

146   

8   

579   

33   

328   

605   

139   

5   

334   

597   

148   

6   

334   

574   

149   

12   

338    1,334 

624    2,400 

155   

6   

591 

29 

Revenue from external customers  

2,336    2,325    2,358    2,456    9,475    2,329    2,321    2,323    2,401    9,374 

Segment result before depreciation and amortisation (EBITDA)  

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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)  

730   

217   

219   

101   

742   

232   

226   

92   

756   

239   

237   

(86)  

705    2,933   

219   

228   

91   

907   

910   

198   

755   

224   

212   

93   

729   

228   

205   

100   

710   

225   

209   

105   

676    2,870 

215   

213   

90   

892 

839 

388 

(312)  

(323)  

(312)  

(400)  

(1,347)  

(318)  

(316)  

(313)  

(357)  

(1,304) 

–   

955   

40.6   

–   

969   

41.4   

(1)  

833   

35.1   

1   

–   

844    3,601   

34.1   

37.7    

–   

966   

41.2   

–   

946   

40.5   

–   

936   

40.0   

1   

1 

838    3,686 

34.7   

39.0 

216   

168   

7   

37   

428   

120   

219   

177   

7   

29   

432   

140   

218   

171   

6   

28   

423   

145   

225   

195   

6   

23   

878   

711   

26   

117   

449    1,732   

171   

38.0   

576   

33.2   

223   

171   

6   

38   

438   

131   

227   

177   

5   

30   

439   

204   

225   

169   

4   

36   

434   

155   

29.8   

46.3   

35.5   

231   

189   

4   

52   

906 

706 

19 

156 

476    1,787 

171   

35.8   

661 

36.8 

Margin as % of net revenue  

28.0   

32.4   

34.2   

Capital expenditure  

147   

132   

124   

138   

541   

154   

132   

144   

151   

581 

Broadband access lines in thousand  

2,124    2,157    2,172    2,201    2,201    2,241    2,257    2,295    2,355    2,355 

 
 
  
   
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
   
   
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
     
    
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
     
    
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In thousand, except where indicated  

Swisscom Switzerland  
Operational data  

Access lines  

Single subscriptions  

Bundles  

1.   

4.   
quarter    quarter    quarter    quarter   

2.   

3.   

4.   
2015    quarter    quarter    quarter    quarter   

1.   

2.   

3.   

2016 

1,763    1,695    1,632    1,573    1,573    1,500    1,412    1,303    1,155    1,155 

972    1,002    1,027    1,056    1,056    1,082    1,106    1,155    1,212    1,212 

Fixed telephony access lines  

2,735    2,697    2,659    2,629    2,629    2,582    2,518    2,458    2,367    2,367 

Single subscriptions  

Bundles  

650   

615   

581   

542   

542   

503   

463   

397   

320   

320 

1,258    1,307    1,356    1,416    1,416    1,465    1,515    1,588    1,672    1,672 

Broadband access lines retail  

1,908    1,922    1,937    1,958    1,958    1,968    1,978    1,985    1,992    1,992 

Single subscriptions  

Bundles  

200   

182   

165   

148   

148   

127   

111   

98   

84   

84 

1,001    1,056    1,110    1,183    1,183    1,240    1,289    1,342    1,392    1,392 

Swisscom TV access lines  

1,201    1,238    1,275    1,331    1,331    1,367    1,400    1,440    1,476    1,476 

Prepaid single subscriptions  

2,149    2,131    2,125    2,124    2,124    2,123    2,112    2,085    2,060    2,060 

Postpaid single subscriptions  

3,888    3,910    3,920    3,905    3,905    3,877    3,882    3,854    3,841    3,841 

Mobile access lines single subscriptions   6,037    6,041    6,045    6,029    6,029    6,000    5,994    5,939    5,901    5,901 

Bundles  

Mobile access lines  

531   

551   

573   

596   

596   

615   

629   

674   

711   

711 

6,568    6,592    6,618    6,625    6,625    6,615    6,623    6,613    6,612    6,612 

Revenue generating units (RGU)  

12,412    12,449    12,489    12,543    12,543    12,532    12,519    12,496    12,447    12,447 

Broadband access lines wholesale  

Unbundled fixed access lines  

278   

162   

291   

150   

301   

139   

315   

128   

315   

128   

329   

120   

342   

125   

351   

128   

364   

128   

364 

128 

Bundles  

2play bundles  

3play bundles  

4play bundles  

nplay bundles  

Total bundles  

Swisscom Group  
Information by geographical regions  

302   

680   

266   

10   

301   

712   

278   

16   

301   

741   

291   

23   

287   

790   

304   

35   

287   

790   

304   

35   

280   

826   

313   

46   

281   

856   

319   

59   

279   

889   

349   

71   

281   

930   

375   

86   

281 

930 

375 

86 

1,258    1,307    1,356    1,416    1,416    1,465    1,515    1,588    1,672    1,672 

Net revenue in Switzerland  

2,407    2,395    2,431    2,531    9,764    2,398    2,396    2,393    2,478    9,665 

Net revenue in other countries  

486   

470   

462   

496    1,914   

487   

488   

481   

522    1,978 

Total net revenue  

2,893    2,865    2,893    3,027    11,678    2,885    2,884    2,874    3,000    11,643 

EBITDA Switzerland  

EBITDA in other countries  

Total EBITDA  

Capital expenditure in Switzerland  

Capital expenditure in other countries  

Total capital expenditure  

Full-time equivalent employees  
in Switzerland  

Full-time equivalent employees  
in other countries  

914   

137   

932   

150   

1,051    1,082   

388   

161   

549   

454   

139   

593   

804   

162   

966   

460   

135   

595   

811    3,461   

188   

637   

936   

145   

923   

223   

908   

172   

805    3,572 

181   

721 

999    4,098    1,081    1,146    1,080   

986    4,293 

520    1,822   

152   

587   

672    2,409   

425   

171   

596   

451   

146   

597   

416   

159   

575   

482    1,774 

166   

642 

648    2,416 

18,776    18,828    18,936    18,965    18,965    18,960    18,754    18,551    18,372    18,372 

2,823    2,658    2,667    2,672    2,672    2,685    2,689   

2,741    2,755    2,755 

Total headcount  

21,599    21,486    21,603    21,637    21,637    21,645    21,443    21,292    21,127    21,127 

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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 expenditures for company acquisitions and disposals  

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 in cash and cash equivalents  

2016   

4,293   

(2,416)  

(86)  

1,791   

(157)  

(328)  

1,306   

47   

(87)  

(101)  

(1,140)  

(18)  

7   

2015   

4,098   

(2,409)  

155   

1,844   

(188)  

(350)  

1,306   

(64)  

63   

(132)  

(1,140)  

(5)  

28   

Change 

195 

(7) 

(241) 

(53) 

31 

22 

– 

111 

(150) 

31 

– 

(13) 

(21) 

Free cash flow in CHF million

4,293

–2,416

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68

–173

–8

1,791

–157

–328

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

At CHF 1,306 million, free cash flow remained at the previous-year level. Operating free cash flow 
was down by CHF 53 million or 2.9% year-on-year to CHF 1,791 million. Operating income before 
depreciation  and  amortisation  (EBITDA)  and  the  change  in  net  working  capital  of  the  prior  year 
includes the recognition of a provision of CHF 186 million for the ongoing Competition Commission 
proceedings  on  broadband  services.   Swisscom  does  not  consider  the  sanction  justified  and  has 
lodged an appeal with the Federal Court.  Swisscom paid the penalty of CHF 186 million, as no sus-
pensive effect was granted. Excluding this payment, operating free cash flow would have risen by 
CHF 133 million or 7.2% versus the previous year. Capital expenditure increased year-on-year by 
CHF 7 million or 0.3% to CHF 2,416 million. The high level of capital expenditure is attributable to 
the ongoing expansion of broadband networks in Switzerland and Italy. In 2016 Swisscom issued 
three debenture bonds with a total nominal amount of CHF 700 million with coupons of between 
0.125% and 0.375% and maturities of 11 to 16 years. The funds raised were used to repay outstanding 
debts. In addition, a private placement for CHF 150 million that fell due in 2016 was extended by a 
further 15 years at a fixed interest rate of 0.56%. Swisscom paid a dividend of CHF 22 per share in 
2016, which corresponds to an overall payout of CHF 1,140 million. 

 
 
  
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Capital expenditure 

See report
pages 48—51

Swisscom remains committed to maintaining the high quality and availability of its network infra-
structures.  In  Switzerland  this  involves  making  targeted  investments  in  ultrafast  broadband 
 network  expansion,  migrating  to  an  All-IP-based  infrastructure,  and  ensuring  a  mobile  network 
with latest mobile network standards. 
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 other countries  

Total capital expenditure as % of net revenue  

2016   

500   

476   

231   

189   

347   

2015   

509   

435   

210   

251   

394   

1,743   

1,799   

633   

61   

(21)  

2,416   

1,774   

642   

20.8   

581   

48   

(19)  

2,409   2 

1,822   

587   

20.6   

Change 

–1.8% 

9.4% 

10.0% 

–24.7% 

–11.9% 

–3.1% 

9.0% 

27.1% 

10.5% 

0.3% 

–2.6% 

9.4% 

1  Including All IP migration.
2  Excluding capital expenditure of CHF 18 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  increased  year-on-year  by  CHF  7  million  or  0.3%  to 
CHF 2,416 million, corresponding to 20.8% of net revenue (prior year: 20.6%).  Swisscom Switzerland 
accounted  for  72%  of  2016  capital  expenditure,  while  Fastweb  accounted  for  26%  and  Other 
 Operating Segments for 2%.
Capital expenditure incurred by  Swisscom Switzerland declined year-on-year by CHF 56 million or 
3.1% to CHF 1,743 million, corresponding to 18.5% of net revenue (prior year: 18.8%). The increase in 
capital expenditure for the expansion of broadband networks with latest technologies was more 
than offset by a drop in customer-driven investment and investment in the development of service 
platforms. At the end of 2016,  Swisscom had connected over 3.5 million households and businesses 
to ultrafast broadband (speeds in excess of 50 Mbps). Of these, over 2.5 million were equipped with 
latest 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. By the end of 2016, 
 Swisscom had extended state-of-the-art 4G/LTE  coverage, which enables broadband access to the 
Internet, to 99% of the Swiss population.
Fastweb increased its capital expenditure year-on-year by CHF 52 million or 9.0% to CHF 633 mil-
lion. In local currency the rise amounted to EUR 40 million or 7.4% to EUR 581 million. The main 
reason for this rise was an increase in capital expenditure for broadband networks. In July 2016, 
Fastweb  and  Telecom  Italia  announced  plans  to  cooperate  on  the  rollout  of  fibre  to  the  home 
(FTTH). The aim is for about half of all homes and businesses in Italy (i.e. 13 million), to be connected 
to the ultrafast broadband network by 2020. The ratio of capital expenditure to revenue was 32.4% 
(2015:  31.2%),  with  around  30%  of  total  capital  expenditure  being  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  

31.12.2016   

31.12.2015   

Change 

506   

2,532   

10,177   

5,156   

1,756   

455   

299   

573   

409   

2,535   

9,855   

5,161   

1,861   

461   

375   

492   

21,454   

21,149   

8,496   

1,896   

1,850   

962   

746   

982   

14,932   

6,514   

8   

6,522   

21,454   

30.4%   

8,593   

1,768   

2,919   

1,139   

436   

1,052   

15,907   

5,237   

5   

5,242   

21,149   

24.8%   

23.7% 

–0.1% 

3.3% 

–0.1% 

–5.6% 

–1.3% 

–20.3% 

16.5% 

1.4% 

–1.1% 

7.2% 

–36.6% 

–15.5% 

71.1% 

–6.7% 

–6.1% 

24.4% 

60.0% 

24.4% 

1.4% 

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Total liabilities and equity rose by CHF 0.3 billion or 1.4% to CHF 21.5 billion, which was primarily 
due to higher capital expenditure. 

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  

31.12.2016   

31.12.2015   

Change 

10,177   

5,156   

1,756   

3,105   

(962)  

(2,878)  

16,354   

506   

(8,496)  

(1,850)  

(447)  

193   

262   

6,522   

9,855   

5,161   

1,861   

3,027   

(1,139)  

(2,820)  

15,945   

409   

(8,593)  

(2,919)  

(61)  

223   

238   

5,242   

322 

(5) 

(105) 

78 

177 

(58) 

409 

97 

97 

1,069 

(386) 

(30) 

24 

1,280 

 
 
  
 
 
 
 
 
   
   
 
  
 
 
  
 
 
 
 
 
   
   
 
 
Fastweb

As at 31 December 2016, the carrying amount of Fastweb in  Swisscom’s consolidated financial state-
ments amounted to EUR 2.8 billion (CHF 3.0 billion; CHF/EUR year-end exchange rate of 1.074). This 
includes goodwill with a net carrying amount of EUR 0.5 billion.  Swisscom raised financing in EUR, of 
which  it  designated  EUR  1.24  billion  as  an  instrument  for  hedging  Fastweb’s  net  assets.  Fastweb’s 
cumulative currency translation losses of CHF 1.8 billion (after tax) at the end of 2016 are recognised in 
equity in  Swisscom’s consolidated financial statements.

Goodwill

The net carrying value of goodwill is CHF 5,156 million, the bulk of which relates to  Swisscom Swit-
zerland (CHF 4,582 million). This goodwill arose primarily in 2007 in connection with the repurchase 
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 529 million). 
Goodwill in respect of Other Operating Segments amounts to CHF 45 million.

Post-employment benefits 

Defined benefit obligations presented in the consolidated financial statements are measured in 
accordance with International Financial Reporting Standards (IFRS). Net defined benefit obligations 
amount to CHF 1,850 million, which represents a CHF 1,069 million decline year-on-year. This is 
attributable  primarily  to  the  fact  that  IFRS  now  takes  account  of  the  division  of  funding  gaps 
between employer and employee (risk sharing). The positive effect of the first-time application of 
risk sharing is CHF 0.9 billion. In accordance with the Swiss accounting standards applicable to the 
pension fund (Swiss GAAP ARR), the surplus amounts to CHF 0.1 billion, corresponding to a cover-
age ratio of around 101%. The main reasons for the difference compared with IFRS of CHF 1.9 billion 
are  the  application  of  differing actuarial assumptions with regard to the discount rate, life expec-
tancy or risk sharing (CHF 1.0 billion), as well as a different actuarial measurement method (CHF 0.9 bil-
lion). Unlike Swiss GAAP, IFRS measurement takes into account future salary, contribution and pen-
sion increases and early retirements.

Equity 

Equity increased by CHF 1,280 million or 24.4% to CHF 6,522 million. The ratio of equity to total 
assets rose from 24.8% to 30.4%. The CHF 1,604 million in net income and net gains of CHF 831 mil-
lion recognised directly in equity exceeded dividend payments of CHF 1,140 million to the share-
holders of  Swisscom Ltd. Net gains recognised directly in equity include non-cash actuarial gains 
from pension plans totalling CHF 1,162 million as well as unrealised losses of CHF 21 million result-
ing from currency translation of foreign Group companies. The CHF/EUR exchange rate fell from 
1.084 at the end of 2015 to 1.074 at the end of 2016. On 31 December 2016, cumulative currency 
translation losses recognised in equity amounted to CHF 1,834 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 accor-
dance with International Financial Reporting Standards (IFRS). On 31 December 2016, the equity of 
 Swisscom Ltd totalled CHF 6,255 million. The difference between this amount and equity disclosed 
in the consolidated balance sheet is essentially due to earnings retained by subsidiaries as well as 
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 Decem-
ber 2016,  Swisscom Ltd held distributable reserves of CHF 6,193 million.

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Net debt

Swisscom targets a net debt / EBITDA ratio of around 1.9. Net debt comprises financial liabilities 
less  cash  and  cash  equivalents,  current  financial  assets  and  non-current,  fixed-interest-bearing 
financial assets.

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

31.12.2014   

31.12.2015   

31.12.2016 

8,120   

73.8%   

1.5   

1.8   

8,042   

75.2%   

1.5   

2.0   

7,846 

69.6% 

1.2 

1.8 

8,042

–1,791

1,140

155

328

–28

7,846

Net debt 
31.12.2015 

Operating 
free cash flow 

Dividends 

Net interest 
expense 

Taxes paid 

Other 
effects 

Net debt
31.12.2016

The ratio of net debt to EBITDA was 1.8 at the end of 2016 (prior year: 2.0). In recent years,  Swisscom 
has taken advantage of favourable capital market conditions with a view to optimising the interest 
and  maturity  structure  of  the  Group’s  financial  obligations.  The  share  of  the  Group’s  variable 
interest -bearing financial liabilities amounts to 21%.

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 2016:

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   

198   

600   

250   

16   

1   

64   

345   

–   

101   

1,425   

1,074   

1,987   

1,010   

6,096 

72   

16   

23   

278   

24   

1   

–   

36   

9   

150   

416   

–   

750 

508 

34 

Total 

708 

Total interest-bearing financial liabilities  

1,065   

1,600   

1,722   

2,032   

1,677   

8,096 

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Statement of added value

Operating added value is equivalent to net revenue less goods and services purchased, other operating 
expenses, and depreciation and amortisation. Personnel expense is treated as use of added value 
rather than as an intermediate input.  Swisscom generates the bulk of its added value in Switzerland, 
with  activities  abroad  accounting  for  7%  of  the  Group’s  added  value  from  operations  in  the  year 
under review (prior year: 6%).

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)  

Third-party lenders (net interest expense)  

Company (retained earnings) 6 

Total added value  

Switzerland   

Abroad   

Total    Switzerland   

Abroad   

2016   

2015 

Total 

9,665   

1,978   

11,643   

9,764   

1,914   

11,678 

325   

(1,851)  

(1,819)  

(1,493)  

143   

(472)  

(718)  

(548)  

468   

(2,323)  

(2,537)  

339   

(1,829)  

(1,800)  

(2,041)  

(1,404)  

139   

(513)  

(697)  

(540)  

478 

(2,342) 

(2,497) 

(1,944) 

(4,838)  

(1,595)  

(6,433)  

(4,694)  

(1,611)  

(6,305) 

4,827   

383   

5,210   

5,070   

303   

5,373 

2,651   

308   

224   

13   

(107)  

5,103   

2,875   

2,748   

513   

321   

1,148   

155   

604   

5,103   

216   

5   

(388) 

4,985 

2,964 

518 

1,147 

189 

167 

4,985 

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.

In 2016, operating added value amounted to CHF 5,210 million, 3.0% more than in 2015. Some 93% 
of operating added value was generated in Switzerland (prior year: 94%). Added value from inter-
national operations increased by CHF 80 million to CHF 383 million. 
Operating  added  value  in  Switzerland  fell  4.8%  year-on-year  to  CHF  4,827  million,  while  added 
value from operations per FTE was 4.8% lower at CHF 259,000 (prior year: 272,000). 

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

Allocation of added value in %

400

300

200

100

0

283

272

259

2014

2015

2016

12%
Company

3%
Third-party lenders

23%
Shareholders

6%
Public sector

56%
Employees

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Energy efficiency and CO2 emissions in Switzerland

In %, except where indicated  

Energy consumption (in GWh)  

Increase of the efficiency of energy to 1 January 2010  

Increase of the efficiency of energy to 1 January 2016  

Direct CO2 emissions (in tonnes)  
Ratio CO2 reduction to CO2 emmissions  

2016   

536   

35.9   

8.9   

19,837   

0.99   

2015   

521   

29.6   

–   

20,116   

0.81   

Change 

2.9% 

–1.4% 

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  has  set 
itself the goal of increasing its energy efficiency by a further 35% by the end of 2020 compared with 
1 January 2016. The increase will be achieved primarily by measures in the network infrastructure 
area. Together with its customers,  Swisscom is also aiming to save twice as much CO2 as it emits 
throughout the entire company including the supply chain by 2020.  Swisscom intends to achieve 
this target on the one hand by reducing emissions, and on the other by promoting and marketing a 
sustainable product portfolio.
In 2016, total energy consumption in Switzerland rose by 15 GWh or 2.9% to 536 GWh. The effi-
ciency measures introduced to improve cooling in telephone exchanges and cut energy consump-
tion  in  data  centres  partly  offset  the  additional  energy  consumption  attributable  to  network 
expansion.  Swisscom achieved an average PUE (power usage effectiveness) value of 1.47 across all 
of its data centres in 2016 (prior year: 1.50). In 2016, as in previous years,  Swisscom once again used 
100% renewable energy. Energy efficiency improved versus 1 January 2010 to 35.9% (prior year: 
29.6%), and versus 1 January 2016 by 8.9%. In 2016, direct CO2 emissions in Switzerland decreased 
by  279  tonnes  or  1.4%  to  19,837,  chiefly  due  to  lower  consumption  of  fossil  fuels.  The  ratio  of 
 savings among customers to emissions climbed from 0.81 to 0.99 in 2016. 

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Outlook for net revenue 
Expectation for 2017 of around  

Outlook for EBITDA 
Expectation for 2017 of around  

11.6 billion Swiss francs

4.2 billion Swiss francs

 
 
 
 
 
 
 
 
 
Financial outlook 

In CHF million  

Net revenue  

2016   
reported   

11,643   

Adjustment   

2016   
pro forma   

2017   
Change   
Swisscom   
w/o Fastweb   

2017   
Change   
Fastweb   

2017 
outlook 

< 0   

> 0   

~ 11,600 

Operating income before depreciation  
and amortisation (EBITDA)  

4,293   

Capital expenditure  

2,416   

(20)  1 

4,273   

~ –100   

0   

> 0   

0   

~ 4,200 

~ 2,400 

1  Fastweb litigation of CHF –60 million and provisions (for restructuring and other risks) of CHF +40 million.

For 2017,  Swisscom expects net revenue of around CHF 11.6 billion, EBITDA of around CHF 4.2 bil-
lion and capital expenditure of some CHF 2.4 billion. For   Swisscom (excluding Fastweb), a slight 
decline in revenue is expected due to high competition and price pressure. A slight increase in reve-
nue is expected for Fastweb. EBITDA for  Swisscom, excluding Fastweb, is expected to be around 
CHF 100 million lower year-on-year. The reduction in EBITDA is attributable to price pressure and 
declines in the number of fixed-line telephony connections. In addition, the costs for roaming are 
expected to increase. EBITDA will be positively affected by cost savings. Fastweb’s EBITDA is expected 
to be slightly higher. Capital expenditure in Switzerland and at Fastweb is expected to be on a par 
with  the  prior  year.  Subject  to  achieving  its  targets,   Swisscom  will  propose  payment  of  an 
unchanged dividend of CHF 22 per share for the 2017 financial year at the 2018 Annual General 
Meeting.

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Outlook for capital expenditure 
Expectation for 2017 of around  

Dividend per share
If 2017 targets are met 

2.4 billion Swiss francs

22 Swiss francs

 
 
  
   
   
   
   
 
  
   
   
   
 
  
   
   
   
   
   
   
   
   
 
   
   
 
   
   
   
   
 
 
 
 
 
Capital market

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

Swisscom share

Swisscom’s market capitalisation as at 31 December 2016 amounted to CHF 23.6 billion (previous 
year: CHF 26.1 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 persons  

Institutions  

Total  

Number of   
Shareholders   

Number of   
Shares   

1   

26,394,000   

74,224   

5,497,806   

3,205   

19,910,137   

31.12.2016   

Share   
in %   

51.0%   

10.6%   

38.4%   

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% 

77,430   

51,801,943   

100.0%   

73,024   

51,801,943   

100.0% 

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The majority shareholder as at 31 December 2016 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 2016, some 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 2016 in CHF

550

500

450

400

350

.

5
1
2
1
1
3

.

.

6
1
1
0
1
3

.

.

6
1
2
0
9
2

.

.

6
1
3
0
1
3

.

.

6
1
4
0
0
3

.

.

6
1
5
0
1
3

.

.

6
1
6
0
0
3

.

.

6
1
7
0
1
3

.

.

6
1
8
0
1
3

.

.

6
1
9
0
0
3

.

.

6
1
0
1
1
3

.

.

6
1
1
1
0
3

.

.

6
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 6.8% compared with the previous year. The  Swisscom 
share price fell by 9.3% to CHF 456.10, outperforming the Stoxx Europe 600 Telecommunications 
Index (–16.9% in CHF; –15.8% in EUR). Average daily trading volume fell by 2.9% year-on-year to 
133,566 shares. Total trading volume of  Swisscom shares in 2016 amounted to CHF 16 billion. 

Shareholder return

On 12 April 2016,  Swisscom paid out an ordinary dividend of CHF 22 per share. Based on the closing 
price at the end of 2015, this equates to a return of 4.4%. Taking into account the fall in share price, 
the total shareholder return (TSR) of the  Swisscom share was –5.4% in 2016. The TSR for the SMI 
was –3.4% and for the Stoxx Europe 600 Telecommunications Index –12.8% in CHF and –11.7% in 
EUR. 

Swisscom share performance indicators

Par value per share at end of year  

2012   

1.00   

2013   

1.00   

2014   

1.00   

2015   

1.00   

2016 

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   

20,400   

24,394   

27,067   

26,056   

23,627 

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   

%   

CHF   

393.80   

470.90   

522.50   

503.00   

456.10 

400.00   

474.00   

587.50   

580.50   

528.50 

334.40   

390.20   

467.50   

471.10   

426.80 

34.90   

22.00   

63.04   

32.53   

22.00   

67.63   

32.70   

22.00   

67.27   

26.27   

22.00   

83.75   

30.97 

22.00   1

71.04 

79.77   

115.30   

105.29   

101.10   

125.75 

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 2016, 16% of the analysts recom-
mended a buy rating for the  Swisscom share, 48% a hold rating and 36% a sell rating. The average 
price target at 31 December 2016, according to the analysts’ estimates, was CHF 480 per share.

Payout policy

Swisscom  pursues  a  stable  dividend  policy  that  is  focused  on  cash  flow  generation  and  capital 
allocation. At the forthcoming Annual General Meeting on 3 April 2017, the Board of Directors will 
propose an ordinary dividend of CHF 22 per share for the financial year 2016 (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 29.5 billion to its shareholders: 
CHF 17.5 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 345 per share since the initial public offering. 
Together with the overall increase in share price of CHF 116 per share, this amounts to an average 
annual total return of 5.2%.

Indebtedness

Level of indebtedness

Swisscom aims to have a net debt of around 1.9 times EBITDA (operating income before depreciation 
and amortisation). 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 2016, net debt amounted to CHF 7.8 billion (prior year: CHF 8.0 billion), corresponding 
to a net debt/EBITDA ratio of 1.8 (prior year: 2.0).

Dividend per share
in the 2016 reporting year 

Dividend yield of the  Swisscom share
Based on share price as at end of 2016 

22 CHF

4.8 %

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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 2016. 
As at 31 December 2016,  Swisscom’s financial liabilities amounted to CHF 8.5 billion. Around 87% 
of the financial liabilities have a residual term to maturity of more than one year. Financial liabilities 
with a term of one year or less amounted to CHF 1.1 billion at 31 December 2016. In 2016, the aver-
age interest expense on all financial liabilities was 1.9% (prior year: 2.3%), and the average residual 
term to maturity was 4.8 years. A large proportion of the financial liabilities will fall due for repay-
ment 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  

200  

200  

160  

300  

150  

In EUR million  

Par value  

500  

500  

500  

Coupon   

Payment   

Maturity   

Security number 

3.75%   

3.25%   

2.63%   

0.25%   

1.75%   

1.50%   

0.375%   

0.375%   

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 

15.12.2016   

15.12.2027   

34,458,378 

31.03.2016   

31.03.2028   

31,792,166 

1.50%   

30.09.2014   

28.09.2029   

25,414,750 

0.125%   

15.09.2016   

15.09.2032   

33,635,277 

1.00%   

17.04.2015   

17.04.2035   

26,898,818 

Coupon   

Payment   

Maturity   

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 system 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 system 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 and opportunity-aware corporate culture. 

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  organisational  units  monitor  the  legal  compliance  risks  and  financial  reporting  risks 
(internal control system, ICS). 

Process

The main risks and opportunities for   Swisscom are identified in a comprehensive analysis. Each 
topic is assigned an owner. To enable the early identification, assessment and management of risks 
and  opportunities  and  their  inclusion  in  strategic  planning,  the  central  Risk  Management  unit 
works closely with the Controlling and Strategy department and other relevant departments. Risk 
management covers risks and opportunities in the areas of strategy (including market), operations 
(including finance), compliance and financial reporting. The risks are assessed according to their 
qualitative and quantitative effects in the event of occurrence, and 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 semi-annual 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 4.10, Controlling instruments of the Board 
of Directors vis-à-vis the Group Executive Board.

See report
page 118

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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. New services in the areas of digitisation and IT services, such as cloud services, security 
products and the communication between machines, should compensate for the loss of revenue 
from the traditional core business. 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 factors. 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. More-
over,  a  trend  can  currently  be  observed  towards  national  and  international  cooperation  among 
telecommunications providers, the purpose of which is to provide low-cost services internationally 
and exploit major synergies and economies of scale. 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 investment, 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 legislation) 
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 political demands (e.g. those imposed on 
universal service provision) 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 as well as technical opportunities on an ongoing basis.

 
Employees 

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. 

Competitive dynamics, regulation and the recoverability of Fastweb’s assets

The competitive dynamics carry risks which could have a detrimental impact on Fastweb’s strategy 
and jeopardise projected revenue growth. The impairment test performed in 2016 confirmed the 
recoverable value of Fastweb’s assets. The recoverability of Fastweb’s net assets recognised in the 
consolidated financial statements 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 uncertainty also surrounds the future interest rate trend and the 
country risk premium. An increase in interest rates or the country risk premium could lead to an 
impairment loss. Fastweb’s business operations are also influenced by the European and Italian 
telecommunications  legislation.  Regulatory  risks  can  jeopardise  the  achievement  of  targets  and 
reduce the enterprise value. 

Business interruption

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

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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 produce 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 competitiveness. 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 
 capabilities 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, systematically 
understood and quickly averted. 

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, higher 
average or extreme temperatures as well as the loss of permafrost. These trends could impact the 
operability of  Swisscom’s telecoms infrastructure, particularly in view of the potential risk to base 
stations, transmitter 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.cdp.net

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Michelle Bösiger
First-year 
commercial apprentice

Lias Hess
First-year mediamatics apprentice

In their role as sustainability ambassadors, apprentices 
attend internal team meetings and report on how 
 Swisscom supports sustainability. The apprentices then 
work together with their team on their contribution 
towards sustainability.

43,236

pupils, parents and teachers 
were trained in media skills 
by  Swisscom in 2016.

900 team meetings

in total are attended by apprentices.

Timon Wüthrich
First-year 
mediamatics apprentice

“We can make a diff erence by passing on 
our knowledge. Our commitment to 
 sustainability therefore certainly pays 
off   at  Swisscom.”

Corporate Governance and 
Remuneration Report

Taking advantage 
of new 
opportunities 
to generate 
sustainable growth.

Corporate Governance

Remuneration Report

100  1 Principles 
101  2 Group structure and shareholders
103  3 Capital structure
106  4 Board of Directors
120  5 Group Executive Board
126  6 Remuneration, shareholdings and loans
126  7 Shareholders’ participation rights
128  8 Change of control and defensive measures 
128  9 Auditor
130  10 Information policy

131  1 Principles 
132  2 Decision-making powers
134  3 Remuneration paid to the Board of Directors
138  4 Remuneration paid to the Group Executive Board
144  5 Other remuneration
145  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 effort 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 

1.1  General 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  business  management.  They  incorporate  in 
their decisions the legitimate interests of  Swisscom shareholders, customers, employees and other 
interest groups. To this end, the Board of Directors practises 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 of 1 September 2014 issued by SIX Swiss Exchange, 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  interaction  of  investors,  proxy  advisors  and  other  stakeholder  groups  with  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 as and when necessary.

1.2  

Internal governance framework 

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’ 
committees. Of particular importance is the Code of Conduct approved by the Board of Directors. 
It contains 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 Conduct. 
The  latest  version  of  these  documents  as  well  as  revised  or  superseded  versions  can  be  viewed 
online on the  Swisscom website under “Basic principles”. 

See
www.swisscom.ch/ 
basicprinciples

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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. The Board of Directors 
delegates the day-to-day business management to the CEO of  Swisscom Ltd. 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, Enterprise 
Customers and IT, Network & Infrastructure, form the Group Executive Board. The Group further 
operates a Digital Business division. Strategic and financial management of the Group companies 
is assured through the rules governing 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  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, Net-
work & Infrastructure. The operations of  Swisscom (Switzerland) Ltd are managed by the CEO of 
 Swisscom Ltd. 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 Directors also includes an external member. The Board of Directors of Fastweb S.p.A. 
has  empowered  the  delegate  of  the  Board  of  Directors  with  the  executive  management  of  the 
company. In the “important” Group companies, the responsibilities of the Chairman of the Board of 
Directors are fulfilled by the CEO of  Swisscom Ltd, the CEO of a “strategic” Group company, the 
head of a Group or business division or other persons appointed by the CEO. Other representatives 
of  Swisscom and, in some cases, external parties also serve as 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 provided in Note 40 to the consolidated financial statements.
For financial reporting purposes, the business divisions of  Swisscom are allocated to individual seg-
ments, which during the year under review were based on the management structure employed up 
until the end of 2015. For practical reasons, the segment reporting for 2016 has not been changed 
versus  the  previous  year.  The  2016  financial  reporting  is  thus  structured  according  to  the  areas 
 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 Participa-
tions, Health and Connected Living. Group Headquarters, which primarily includes the Group divi-
sions as well as the employment company Worklink, continues to be reported separately. Further 
information on segment reporting can be found in the Management Commentary.

See report
page 26

See report
pages 218—219

See report
page 28

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2.1.2 Listed company
The  Swisscom Group comprises only one listed company,  Swisscom Ltd, a company governed by 
Swiss law with its registered office in Ittigen (canton of Berne, Switzerland) and is listed in the Standard 
for  Equity  Securities,  Sub-Standard  International  Reporting,  of  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, 
The 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). 
As at 31 December 2016, the stock market capitalisation of  Swisscom Ltd was CHF 23,627 million. 

2.2  Major shareholders

Pursuant to Article 120 of the Federal Act on Financial Market Infrastructures and Market Conduct 
in Securities and Derivatives Trading (FMIA), there is a duty to disclose shareholdings whenever 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 February 2016, BlackRock, Inc., New York, reported a shareholding of 3% in  Swisscom Ltd; a few 
days later it reported a shareholding of 3.01%. The shareholding disclosures can be viewed on the 
website  of  SIX  Exchange  Regulation  at  https://www.six-exchange-regulation.com/en/home/ 
publications/significant-shareholders.html. 
On  31  December  2016,  the  Swiss  Confederation  (“the  Confederation”),  as  majority  shareholder, 
continued to hold 50.95% of the issued share capital of  Swisscom Ltd, which is unchanged from the 
previous year. The Telecommunications Enterprises Act (TEA) provides that the Confederation shall 
hold the majority of the share capital and voting rights of  Swisscom Ltd. 

2.3  Cross-participations

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

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3  Capital structure

3.1  Capital

At 31 December 2016 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 2014 to 2016. During this period, changes in share-
holders’  equity  of   Swisscom  Ltd  in  the  individual  financial  statements  drawn  up  under  Swiss 
 commercial law were as follows:

In CHF million  

Balance at 1 January 2014  

Net income  

Dividends paid  

Balance at 31 December 2014  

Net income  

Dividends paid  

Balance at 31 December 2015  

Net income  

Dividends paid  

Purchase and sale of treasury shares  

Balance at 31 December 2016  

Share capital   

Legal   
capital reserves   

Voluntary   
retained earnings   

Treasury   
shares   

52   

–   

–   

52   

–   

–   

52   

–   

–   

–   

52   

21   

–   

–   

21   

–   

–   

21   

–   

–   

–   

21   

4,170   

2,472   

(1,140)  

5,502   

279   

(1,140)  

4,641   

2,682   

(1,140)  

–   

6,183   

–   

–   

–   

–   

–   

–   

–   

–   

–   

(1)  

(1)  

Total 
equity 

4,243 

2,472 

(1,140) 

5,575 

279 

(1,140) 

4,714 

2,682 

(1,140) 

(1) 

6,255 

The Annual General Meetings held on 7 April 2014, 8 April 2015 and 6 April 2016 each approved an 
ordinary dividend of CHF 22 per share.

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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 rights, 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). The Bank of New York 
Mellon Corporation, which acts as the ADR depository, is listed as the shareholder in the share register. 
ADR holders are therefore unable to directly enforce and exercise shareholder rights. The 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. 

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,  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 sec-
tion 7.1 of this report, “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 in excess of the 5% 
threshold, provided they disclose their trustee capacity. In addition, they must be subject to super-
vision by a banking or financial market supervisory authority or otherwise provide the necessary 
assurance that they are 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. This provision of the Articles of Incorporation may be changed by resolution of the Annual 
General Meeting; an absolute majority of valid votes cast is required. In accordance with this provi-
sion, 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 nominees as shareholders with voting 
rights is subject to application and the conclusion of an agreement specifying the entry restrictions 
and disclosure obligations of the trustee or nominee. In particular, each trustee or nominee under-
takes, within the limit of 5%, to request entry as a shareholder with voting rights for any given 
individual beneficial owner for no more than 0.5% of the registered share capital of  Swisscom Ltd 
entered in the commercial register.

See report
page 126

See report
page 88

See
www.swisscom.ch/ 
basicprinciples

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3.7  Convertible bonds, debenture bonds and options

See report
page 194

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 equity-
share-based payments made by  Swisscom Ltd are described in Note 11 to the consolidated  financial 
statements.

See report
page 180

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4  Board of Directors

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Frank 
Esser

Barbara 
Frei

Alain 
Carrupt

Theophil 
Schlatter

Hansueli 

Loosli

Valérie 

Berset Bircher

Catherine 

Mühlemann

Hans 

Werder

Roland 

Abt

 
 
 
 
 
 
Frank 

Esser

Barbara 

Frei

Alain 

Carrupt

Theophil 

Schlatter

Hansueli 
Loosli

Valérie 
Berset Bircher

Catherine 
Mühlemann

Hans 
Werder

Roland 
Abt

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4.1  Members of the Board of Directors 

The Board of Directors consists of nine members. Hugo Gerber, Michel Gobet and Torsten Kreindl 
stepped down from the Board of Directors at the Annual General Meeting held on 6 April 2016. 
Roland Abt, Valérie Berset Bircher and Alain Carrupt were elected as new members of the Board of 
Directors. The representative of the Swiss Confederation, Hans Werder, will step down from the 
Board of Directors at the Annual General Meeting on 3 April 2017. The Swiss Confederation has 
delegated Renzo Simoni as his successor. Renzo Simoni (born 1961), a Swiss national, has a doctorate 
in civil engineering from the Swiss Federal Institute of Technology and has been Chairman of the 
Management Board at AlpTransit Gotthard AG since 2007. 
Members of the Board of Directors at 31 December 2016 are as follows:

Taking office at the 
Annual General Meeting 

Appointed until 
  Annual General Meeting 

Name  

Nationality  

Year of birth   

Function  

Hansueli Loosli 1 

Switzerland  

1955   

Chairman  

Roland Abt  

Switzerland  

1957    Member  

Valérie Berset Bircher  

Switzerland  

1976    Member, representative of the employees  

Alain Carrupt  

Switzerland  

1955    Member, representative of the employees  

Frank Esser  

Barbara Frei  

Germany  

1958    Member  

Switzerland  

1970    Member  

Catherine Mühlemann   Switzerland  

1966    Member  

Theophil Schlatter  

Switzerland  

1951    Deputy Chairman  

Hans Werder 2 

Switzerland  

1946    Member, representative of the Confederation  

1  Since 1 September 2011 Chairman.
2  Designated by the Swiss Confederation.

2009 

2016 

2016 

2016 

2014 

2012 

2006 

2011 

2011 

2017 

2017 

2017 

2017 

2017 

2017 

2017 

2017 

2017 

4.2  Education, professional activities and affiliations

Details on the education and professional career  of each  member  of the Board  of  Directors  are 
provided below. This section also discloses the mandates each Board member holds outside the 
Group  as  well  as  other  significant  activities  such  as  permanent  functions  in  important  interest 
groups. 
Pursuant to the Articles of Incorporation, Board members may perform no more than three addi-
tional mandates in listed companies and no more than ten additional mandates in non-listed com-
panies. In total, they may not perform more than ten such additional mandates. These restrictions 
on the number of mandates do not apply to mandates performed by a Board member by order of 
 Swisscom or to mandates in interest groups, charitable associations, institutions and foundations 
or employee retirement-benefit foundations. However, the total number of these mandates is also 
limited  to  ten  and  seven  respectively.  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 external mandates, in particular the definition of the term “mandate” and infor-
mation  on  other  mandates  that  do  not  fall  under  the  aforementioned  numerical  restrictions  for 
listed and non-listed companies, are set out in Article 8.3 of the Articles of Incorporation. No member 
of the Board of Directors exceeds the limits set for mandates. 

See
www.swisscom.ch/ 
basicprinciples

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Hansueli Loosli 
Education:  Commercial  apprenticeship;  Swiss  Certified  Expert  in  Financial  Accounting 
and Controlling
Career  history:  1982–1985  Mövenpick  Produktions  AG,  Adliswil,  Controller  and  Deputy 
Director; 1985–1992 Waro AG, Volketswil, most recently 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: Mandate of the Coop Group: Chairman of the Board of 
Directors, Bell AG, Basel 
Mandates  in  non-listed  companies:  Mandates  of  the  Coop  Group:  Chairman  of  the 
Board of Directors, Coop Group Association, Basel; Chairman of the Board of Directors, 
Transgourmet Holding AG, Basel; Chairman of the Board of Directors, Coop Mineraloel AG, 
Allschwil. Other mandates: Member of the Advisory Board Deichmann SE, Essen; member 
of the Board of Directors, Heinrich Benz AG, Weiach, until December 2016 
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, 
and employee benefit foundations: –
Other significant activities: –

Roland Abt
Education: Doctorate in business administration (Dr. oec.)
Career history: 1985–1987 CFO of a group of companies with operations in the areas of 
IT and real estate; 1987–1996 Eternit Group (currently Nueva Group): 1987–1991 Head of 
Group  Controlling,  1991–1993  CEO,  Industrias  Plycem,  Venezuela,  1993–1996  Division 
Manager,  Fibre  Cement  Activities;  1996–2016  Georg  Fischer  Group:  1996–1997  Chief 
Financial Officer (CFO), Georg Fischer Piping Systems, 1997–2004 CFO, Agie Charmilles 
Group (currently Georg Fischer Machine Tools), 2004–December 2016 CFO, Georg Fischer 
AG, and Member of the Group Executive Board 
Mandates in listed companies: Member of the Board of Directors of Conzzeta AG in Zurich
Mandates in non-listed companies: Member of the Board of Directors, Raiffeisenbank, 
Zufikon
Mandates by order of  Swisscom: –
Mandates  in  interest  groups,  charitable  associations,  institutions  and  foundations, 
and employee benefit foundations: –
Other significant activities: Member of the Regulatory Board and Issuers Committee of 
SIX Swiss Exchange, Zurich 

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Valérie Berset Bircher
Education: Doctorate in law (Dr. iur.) 
Career history: 2005 Office of the International Labour Organization (ILO), specialist in 
employment  law  in  the  Department  of  International  Labour  Standards;  2006–2007 
International  Organization  for  Standardization  (ISO),  Human  Resources  Department; 
since 2007 Deputy Head of the International Labour Affairs section of the State Secretariat 
for  Economic  Affairs  (SECO)  in which role she has served on committees of the United 
Nations  (UN)  and  the  International  Labour  Organization  (ILO)  addressing  economics, 
finance and development issues and as a member of the Federal Advisory Committee for 
the  National  Contact  Points  on  OECD  Guidelines  for  Multinational  Companies  and  the 
 tripartite ILO Committee; 2011–2014 Member of the ILO Board of Directors. 
Mandates in listed companies: –
Mandates in non-listed companies: –
Mandates by order of  Swisscom: –
Mandates  in  interest  groups,  charitable  associations,  institutions  and  foundations, 
and employee benefit foundations: –
Other significant activities: –

Alain Carrupt
Education: Swiss school-leaving certificate in economics
Career history: 1978–1994 PTT companies, most recently as Head of Administration at 
the  telecoms  directorate  in  Sion;  1994–2000  PTT  Union,  Central  Secretary  of  the  Tele-
communications sector; 2000–2010 Communications Union: 2000–2002 Deputy General 
Secretary  and  Head  of  Personnel,  2003–2008  Vice  Chairman,  2008–2010  Chairman; 
2011–2016  syndicom  Trade  Union:  2011–2013  Joint  Chairman,  2013–February  2016 
Chairman
Mandates in listed companies: –
Mandates  in  non-listed  companies:  Member  of  the  SUVA  Board  of  Directors  until 
June 2016
Mandates by order of  Swisscom: –
Mandates  in  interest  groups,  charitable  associations,  institutions  and  foundations, 
and employee benefit foundations: –
Other significant activities: –  

Frank Esser
Education: PhD in business administration, Dr. rer. pol.
Career  history:  1988–2000  Mannesmann  Deutschland,  most  recently  from  1996  as 
a member of the Executive Board of Mannesmann Eurokom; 2000–2012 Société Française 
Radiotéléphonie (SFR): 2000–2002 Chief Operating Officer (COO), 2002–2012 CEO, in this 
function from 2005–2012 also a member of the Group Executive Board of the Vivendi 
Group
Mandates in listed companies: Member of the Board of Directors, AVG Technologies N.V., 
Amsterdam, until September 2016; member of the Supervisory Board, Dalenys Group S.A 
(formerly 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, 
and 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: 1998–November 2016 ABB Group in various managerial positions, including, 
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; 2016 Head 
of Strategic Portfolio Reviews for the Power Grids division; since December 2016 Schneider 
Electric,  Paris:  Zone  President  Germany  and  Chairman  of  the  Executive  Committee  of 
Schneider Electric GmbH, Germany
Mandates in listed companies: –
Mandates in non-listed companies: – 
Mandates by order of  Swisscom: –
Mandates  in  interest  groups,  charitable  associations,  institutions  and  foundations, 
and 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: Vice-Chair of Switzerland Tourism 
Mandates by order of  Swisscom: –
Mandates  in  interest  groups,  charitable  associations,  institutions  and  foundations, 
and 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; 1997–2011 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 until April 2016; 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, 
and employee benefit foundations: –
Other significant activities: –

Hans Werder
Education: Doctorate in social science (Dr. rer. soc.); law degree (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, 
and employee benefit foundations: –
Other significant activities: –

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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 Swiss Confederation’s sole representative. Under the terms of the Telecommuni-
cations 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 have been Valérie Berset Bircher and 
Alain  Carrupt since the Annual  General  Meeting of April 2016. Valérie Berset  Bircher  was  nomi-
nated by the transfair staff association and Alain Carrupt was nominated by the syndicom trade 
union. With the exception of the representative of the Swiss Confederation, the Board of Directors 
of  Swisscom Ltd is elected by the 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  Committee  individually  for  a  term  of  one  year.  The  term  of  office  runs  until  the 
 conclusion of the following 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, as a rule, is a 
total of twelve years. This flexible arrangement makes it possible for shareholders to extend the 
maximum term of office in exceptional cases if special circumstances exist. Members who reach 
the age of 70 retire from the Board as of the date of the next Annual General Meeting. The maxi-
mum  term  of  office  and  age  limit  for  the  Federal  representative  are  determined  by  the  Federal 
Council.

4.4 

Independence

In order to determine independence, the Board of Directors applies the criteria set out in the Swiss 
Code  of  Best  Practice  for  Corporate  Governance.  Independent  members  shall  thus  mean  non- 
executive members of the Board of Directors who never were or were more than three years ago a 
member of the executive management and who have no or comparatively minor business relations 
with the company. The term of office of a member of the Board of Directors is not a criterion that 
can be used to assess independence. No members of the Board of Directors hold an executive role 
within the  Swisscom Group or have held such a role in any of the three business years prior to the 
reporting year. 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 provided in Note 37 to the 
consolidated financial statements.

See report
page 215

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4.5 

Internal organisation and modus operandi

The Board of Directors is responsible for the strategic and financial management of  Swisscom and 
for  supervising  the  company’s  executive  management.  As  the  supreme  governing  body  of  the 
Company, it has decision-making authority unless such authority is granted to the Annual General 
Meeting by law. The Board of Directors has delegated individual tasks to committees. The Board of 
Directors and the standing committees of the Board of Directors of  Swisscom Ltd were organised 
as follows as at 31 December 2016:

Board of Directors

Finance Committee

Audit Committee1

Compensation Committee

Frank Esser2 
Alain Carrupt  
Catherine Mühlemann  
Hansueli Loosli 

Theophil Schlatter2 
Valérie Berset-Bircher 
Hans Werder  
Hansueli Loosli 

Barbara Frei2 
Frank Esser 
Hans Werder 
Theophil Schlatter 
Hansueli Loosli 

1 Roland Abt, participation as guest
2 Chairman of the Board of Directors’ committees

The Board of Directors is convened by the Chairman and meets as often as business requires. In the 
event that 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. To further ensure appropriate reporting to the mem-
bers of the Board, the Board of Directors invites members of the Group Executive Board, senior 
employees of  Swisscom, auditors and other internal and external experts, as appropriate, to attend 
its meetings on specific issues. Furthermore, the Chairman of the Board of Directors and the CEO 
report to each meeting of the Board of Directors on particular events, on the general course of 
business and major business transactions, as well as on any measures that have been implemented. 
The 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 and those of the stand-
ing committees are defined in the relevant committee regulations. 
The  Board  of  Directors  attaches  great  importance  to  the  ongoing  development  and  continuing 
education of the Board and its individual members. The Board of Directors and the committees 
conduct self-assessments, usually once a year and most recently in January 2016. A one-day man-
datory training course was held at the beginning of 2016. 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 “company experience days”. The majority of members of 
the  Board  of  Directors  regularly  take  advantage  of  these  opportunities.  In  addition,  individual 
members of the Board of Directors attended selected presentations and seminars during the year. 
New Board members are given a task-specific introduction to their new activity. At this one-day 
introduction they are provided with an overview of Group management and the current opera-
tional  challenges;  they  are  also  given  an  in-depth  look  at  topics  related  to  Fastweb  and  attend 
task-related  training  sessions.  Whenever  possible,  the  Board  of  Directors  attends  the   Swisscom 
Group’s annual management meeting. 

See
www.swisscom.ch/ 
basicprinciples

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The following table gives an overview of the Board of Directors’ meetings, conference calls and 
circular resolutions in 2016.

Meetings   1 

Conference calls   

Circular resolutions 

Total  

Average duration (in hours)  

Participation:  

Hansueli Loosli, Chairman  

Roland Abt 2 

Valérie Berset Bircher 2 

Alain Carrupt 2 

Frank Esser  

Barbara Frei  

Hugo Gerber 3 

Michel Gobet 3 

Torsten Kreindl 3 

Catherine Mühlemann  

Theophli Schlatter, Deputy Chairman  

Hans Werder  

1  Two meetings were held over two days.
2  Elected to the Board of Directors as of 6 April 2016.
3  Resigned from the Board of Directors as of 6 April 2016.

4.6  Chairman of the Board of Directors

11   

5:30   

11   

6   

8   

8   

11   

11   

3   

3   

3   

11   

11   

11   

3   

1:15   

3   

3   

3   

3   

3   

2   

–   

–   

–   

3   

3   

3   

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

See
www.swisscom.ch/ 
basicprinciples

Hansueli Loosli has been a member of the Board of Directors since 2009 and its Chairman since 
September 2011. The powers and responsibilities of the Chairman are defined in the Organisational 
Rules. In the event that the Chairman of the Board of Directors is unavailable, the Vice-Chairman, 
Theophil Schlatter, assumes his powers and responsibilities.

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4.7  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.  As  a  rule,  every  member 
of the Board of Directors always also sits on at least one of the standing committees. Roland Abt, 
in office since April 2016, did not sit on any committees during the year under review due to his 
operational role as CFO of Georg Fischer AG until the end of 2016. He did, however, sit in as a guest 
on individual meetings of the Audit Committee. Subject to being appointed to the Compensation 
Committee (without voting rights), the Chairman of the Board of Directors is a member of all the 
standing committees. The committees are chaired by other members, however, who must provide 
the Board of Directors with an oral report on the activities of the previously held committee meet-
ings  at  the  next  meeting  of  the  Board  of  Directors.  All  members  of  the  Board  of  Directors  also 
receive copies of all Finance and Audit Committee meeting minutes. The minutes of the Compen-
sation Committee are provided to the other members of the Board of Directors upon request.

Finance Committee
On behalf of the Board of Directors, the Finance Committee prepares information on corporate 
transactions, for example, in connection with setting up or dissolving important Group companies, 
acquiring or disposing of significant shareholdings, and 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. 
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 and project 
managers are called upon, as appropriate, to also attend the meetings. 
The  following  table  gives  an  overview  of  the  Finance  Committee’s  composition,  meetings, 
 conference calls and circular resolutions in 2016.

Meetings   

Conference calls   

Circular resolutions 

See
www.swisscom.ch/ 
basicprinciples

Total  

Average duration (in hours)  

Participation:  

Frank Esser, Chairman  

Alain Carrupt 1 

Michel Gobet 2 

Torsten Kreindl 3 

Catherine Mühlemann  

Hansueli Loosli  

2   

3:20   

2   

2   

–   

–   

1   

2   

–   

–   

–   

–   

–   

–   

–   

–   

– 

– 

– 

– 

– 

– 

– 

– 

1  Elected to the Board of Directors as of 6 April 2016.
2  Resigned from the Board of Directors as of 6 April 2016.
3  Chairman, resigned from the Board of Directors as of 6 April 2016.

Audit Committee
The Audit Committee handles all financial management business (for example, accounting, financial 
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 (dividend policy, for example). 
The Committee is the Board of Directors’ most important controlling instrument and is responsible 
for monitoring the Group-wide assurance functions. It formulates positions 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.

See
www.swisscom.ch/ 
basicprinciples

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See report
page 215

The Chairman of the Audit Committee, Theophil Schlatter, is a financial expert. Since April of 2016, 
half of the Committee’s members have possessed experience in finance and accounting. Roland 
Abt, financial expert, sat in on two meetings as a guest in the year under review and has been 
a member of the Committee since 2017. 
The members of the Audit Committee neither work for  Swisscom in an executive capacity at present 
nor have they done so in the past, nor do they have 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 provided 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 Group 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 can also involve independent third parties such as 
lawyers, public accountants and tax experts as required. 
The following table gives an overview of the Audit Committee’s composition, meetings, conference 
calls and circular resolutions in 2016. 

Meetings   

Conference calls   

Circular resolutions 

Total  

Average duration (in hours)  

Participation: 1 

Theophil Schlatter, Chairman 2 

Valérie Berset Bircher 3 

Hugo Gerber 4 

Hans Werder  

Hansueli Loosli  

5   

5:25   

5   

4   

1   

5   

5   

–   

–   

–   

–   

–   

–   

–   

– 

– 

– 

– 

– 

– 

– 

1  Roland Abt, financial expert has attended two meetings as guest.
2  Financial expert.
3  Elected to the Board of Directors as of 6 April 2016.
4  Resigned from the Board of Directors as of 6 April 2016.

See report
page 131

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

Nomination Committee
The Nomination Committee is formed on an ad-hoc basis for the purpose of preparing the ground-
work for electing new members to the Board of Directors and the Group Executive Board when 
needed. The Committee is presided over by the Chairman and its 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 appoints 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 was formed in the 2016 financial year. In 2015 and 
in January 2016, the Chairman and one or two other members of the Board of Directors examined 
and interviewed suitable candidates for Board of Director elections which took place in April 2016. 
They  provided  periodic  reports  on  these  activities  to  the  Board  of  Directors.  The  candidates 
 evaluated were also introduced in person to the other members of the Board of Directors at Board 
meetings.

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See
www.swisscom.ch/ 
targets_2014-2017

See
www.swisscom.ch/ 
basicprinciples

4.8  Assignment of powers of authority 

The Telecommunications Enterprise Act (TEA) makes reference to the Swiss Code of Obligations 
regarding 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 those duties 
which are incumbent on it by virtue of law, the Board of Directors decides on business transactions 
of major importance to the Group, such as the acquisition or disposal of companies with a financial 
exposure  in  excess  of  CHF  20  million  and  capital  expenditures  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). 

4.9 

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

The  Board  of  Directors  is  briefed  comprehensively  in  order  to  enable  it  to  fulfil  its  powers  and 
responsibilities. The Chairman of the Board of Directors and the CEO meet at least once a month to 
discuss fundamental issues concerning  Swisscom Ltd and its Group companies. The Chairman also 
meets in person with each member of the Group Executive Board as well as the heads of other 
Group and business divisions once a year for an in-depth discussion of topical issues. 
At every 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 
adopted.  Every  month,  the  Board  of  Directors  receives  a  report  containing  all  key  performance 
 indicators relating to the Group and the segments. In addition, the Board of Directors receives a 
quarterly report on the course of business, 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 financial reporting. It also includes 
key non-financial information that is important for controlling and steering purposes. Every mem-
ber of the Board of Directors is entitled to request information on all matters relating to the Group 
at any time, provided this does not conflict with the provisions regarding the exclusion of a  member 
from  Board  deliberations  or  confidentiality  obligations.  The  Board  of  Directors  is  informed 
 immediately of any events of an exceptional nature.
The Board of Directors addresses the verbal 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 (including 
violation  of  rules  that  are  designed  to  ensure  reliable  financial  reporting)  are  detected  or  are 
 currently being investigated.

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4.10  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.

Risk management 

4.10.1 
The Board of Directors has set the objective of protecting the company’s enterprise value through 
the implementation of Group-wide risk management. A corporate culture that is conscious of risks 
and opportunities facilitates the achievement of this objective.  Swisscom has thus implemented a 
Group-wide, central risk management system. This takes account of external and internal events 
and is based on the established standards COSO II and ISO 31000. It covers risks in the areas of 
strategy  (including  market  risks),  operations  (including  finance  risks),  compliance  and  financial 
reporting.  Swisscom engages in level-appropriate, comprehensive reporting and maintains appro-
priate documentation. The objective is to identify, assess and address significant risks and oppor-
tunities in good time. To this end, the central Risk Management unit, which reports to both the CFO 
and the Controlling department, collaborates closely with the Controlling department, the Strategy 
department, other assurance functions and line functions.  Swisscom assesses its risks 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  potential  effects  and  the  status  of  remedial 
 measures on a quarterly basis, and the Board of Directors on a semi-annual basis. Significant risk 
factors are described in the Risks section of the Management Commentary.

Financial reporting internal control system

4.10.2 
The internal control system (ICS) ensures the reliability of financial reporting with an appropriate 
degree of assurance. It acts to prevent, uncover and correct substantial errors in the consolidated 
financial  statements,  the  financial  statements  of  the  Group  companies  and  the  Remuneration 
Report.  The  ICS  encompasses  the  following  internal  control  components:  control  environment, 
assessment of financial statement accounting risks, control activities, monitoring activities, infor-
mation and communication. The Accounting unit, which is attached to Group Business Steering, 
and  Internal  Audit  periodically  monitor  the  functioning  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 Committee assesses the performance and reliability of the ICS on the basis of 
the periodic reporting. 

Compliance management

4.10.3 
The Board of Directors has set the objective of protecting the  Swisscom Group and its executive 
bodies and employees against legal sanctions, financial losses and reputational damage by ensuring 
Group-wide compliance. A corporate culture which promotes willingness to behave in a way that 
complies with the relevant regulations facilitates the achievement of this objective.  Swisscom has 
therefore implemented a Group-wide, central compliance system. Within the framework of this 
system, every year Group Compliance, a specialist unit of the Group legal department, applies a 
risk-based approach to identifying areas of legal compliance that require monitoring by the central 
system. Within these areas of legal compliance, the business activities of the Group companies are 
reviewed periodically in a proactive manner in order to identify risks in good time and determine 
the required measures. The employees affected are informed of these measures and the measures’ 
implementation is monitored. Group Compliance reviews the suitability and effectiveness of the 
system annually. 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  accordance  with  the  Money 
Laundering Act. Group Compliance informs the Risk Management unit on a quarterly basis of any 
significant risks that are identified and reports to the Audit Committee and the Board of Directors 
once per 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.

See report
pages 92—95

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Internal audit

4.10.4 
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 direct 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 
 Committee of any irregularities which come to its attention. At the administrative level, Internal 
Audit provides 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 Internal Audit. 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

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Visiting the innovation centre «La Werkstadt» in Biel

Christian 
Petit

Dirk 
Wierzbitzki

Marc 
Werner

Mario 
Rossi

Urs 

Schaeppi

Heinz 

Herren

Hans C. 

Werner

 
 
 
 
 
Visiting the innovation centre «La Werkstadt» in Biel

Christian 

Petit

Dirk 

Wierzbitzki

Marc 

Werner

Mario 

Rossi

Urs 
Schaeppi

Heinz 
Herren

Hans C. 
Werner

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5.1  Members of the Group Executive Board

In accordance with the Articles of Incorporation, the Group Executive Board shall 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 2016, the Group Executive Board was 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 business divisions Sales & Services, Products & Marketing, Enterprise Customers and IT, 
Network & Infrastructure.
An overview of the composition of the Group Executive Board as at 31 December 2016 is given in the 
table below.

See report
pages 26—28

Name  

Urs Schaeppi 1 

Mario Rossi  

Hans C. Werner  

Marc Werner  

Christian Petit  

Heinz Herren  

Nationality  

Switzerland  

Switzerland  

Switzerland  

Year of birth   

Function  

1960   

CEO  Swisscom Ltd  

1960   

CFO  Swisscom Ltd  

1960   

CPO  Swisscom Ltd  

Switzerland and France  

1967    Head of Sales & Services  

France  

Switzerland  

1963    Head of Enterprise Customers  

1962    Head of IT, Network & Infrastructure  

Appointed to the 
Group Executive Board as of 

March 2006 

January 2013 

September 2011 

January 2014 

April 2014 

January 2014 

January 2016 

Dirk Wierzbitzki  

Germany  

1965    Head of Products & Marketing  

1  Since November 2013 CEO.  

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 Group Executive Board members may per-
form no more than one additional mandate in listed companies and no more than two additional 
mandates in non-listed companies. In total, they may not perform more than two such additional 
mandates. These restrictions on the number of mandates do not apply to mandates performed by 
an Executive Board member by order of  Swisscom or to mandates in interest groups, charitable 
associations, institutions and foundations or employee retirement-benefit foundations. However, 
the total number of these mandates is limited to ten and seven respectively. Prior to accepting new 
mandates outside the  Swisscom Group, the members of the Group Executive Board are obligated 
to obtain the approval of the Chairman of the Board of Directors. Details on the regulation of 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 Article 8.3 of the Articles of Incorporation. 
No member of the Group Executive Board exceeds the set limits for mandates. 

See
www.swisscom.ch/ 
basicprinciples

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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  (Switzerland)  Ltd;  since 
 January 2013 Head of  Swisscom (Switzerland) Ltd; 23 July–6 November 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 Foundation Board, IMD International 
Institute for Management Development, Lausanne; member of the Foundation Council, 
Swiss Innovation Park Foundation, Berne; member of the Steering Committee, digital-
switzerland,  Zurich  (formerly  Digital  Zurich  2025);  member  of  the  Board  of  Directors, 
Admeira Ltd, Berne
Mandates  in  interest  groups,  charitable  associations,  institutions  and  foundations, 
and employee benefit foundations: –
Other significant activities: Member of the Board of Directors, Swiss-American Chamber 
of  Commerce,  Zurich;  member  of  the  Executive  Board,  Glasfasernetz  Schweiz,  Berne; 
member  of  the  Advisory  Board  of  the  Department  of  Economics  of  the  University  of 
Zurich, since May 2016

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, 
and  employee  benefit  foundations:  Member  of  the  Hasler  Foundation,  Berne,  since 
December 2016
Other significant activities: Member of the Sanctions Committee, SIX Swiss Exchange Ltd, 
Zurich 

Hans C. Werner
Education: Graduate in business management, 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, 
and employee benefit foundations: –
Other significant activities: President of the Institute Council and member of the Advisory 
Board of the International Institute of Management in Technology (iimt)

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Marc Werner 
Education: Technical apprenticeship with Maturity Certificate, Swiss Certified Marketing 
Executive; Senior Management Programme (Graduate School 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 Executive Management; 2000–2004 Bluewin AG, Head of Marketing & 
Sales, member of the Executive Board; 2005–2007  Swisscom Fixnet Ltd, Head of Marketing & 
Sales Residential Customers; 2008–2011  Swisscom (Switzerland) Ltd, Head of 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 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 of Net-Metrix AG, 
Zurich
Mandates by order of  Swisscom: Chairman of the Board of Directors of siroop Ltd, Zurich
Mandates  in  interest  groups,  charitable  associations,  institutions  and  foundations, 
and  employee  benefit  foundations:  Member  of  the  Board  of  Directors  of  simsa  – 
Swiss Internet Industry Association, Zurich
Other  significant  activities:  Member  of  the  Communications  Council  of  KS/CS  – 
 Communication  Switzerland  (formerly  the  Verband  SW  Schweizer  Werbung),  Zurich; 
member  of  the  Executive  Board  of  the  SWA-ASA  –  Association  of  Swiss  Advertisers, 
Zurich, since March 2016; member of the Executive Board of the SVC Swiss Venture Club 
since September 2016

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  (formerly 
Corporate Business),  Swisscom 
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 Berufs-
bildung Schweiz, Berne
Mandates  in  interest  groups,  charitable  associations,  institutions  and  foundations, 
and employee benefit foundations: –
Other significant activities: –

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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 Network & IT,  Swisscom 
(Switzerland) Ltd; August 2007–December 2012 Member of the Group Executive Board, 
 Swisscom; since January 2014 Head of IT, Network & Infrastructure (formerly IT, Network & 
Innovation),  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 Ltd, Brussels
Mandates  in  interest  groups,  charitable  associations,  institutions  and  foundations, 
and employee benefit foundations: –
Other significant activities: –

Dirk Wierzbitzki 
Education: Degree in electrical engineering (Dipl. Ing.)
Career history: 1994–2001 Mannesmann (now Vodafone Germany): various management 
roles  in  the  area  of  product  management;  2001–2010  Vodafone  Group:  2001–2003 
Director for Innovation Management, Vodafone Global Products and Services, 2003–2006 
Director for Commercial Terminals, 2006–2008 Director for Consumer Internet Services 
and Platforms, 2008–2010 Director for Communications Services; 2010–2012 Head of 
Customer  Experience  Design  for  Residential  Customers,   Swisscom  (Switzerland)  Ltd; 
2013–2015 Head of Fixed-network Business & TV for Residential Customers,  Swisscom 
(Switzerland) Ltd; 2010–2015 member of Management Residential Customers,  Swisscom 
(Switzerland) Ltd; since January 2016 Head of Products & Marketing,  Swisscom 
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, 
and employee benefit foundations: –
Other significant activities: –

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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 131

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.

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 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 reg-
istered in its name, exceeds the limit of 5% of all registered shares entered in the commercial regis-
ter. 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 registered 
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 cementing a long-term partnership or strategic alliance

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

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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 
 proposal and, in the case of elections, the names of the proposed candidates.

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 voting 
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 repre-
sented 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 the 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 Incorpo-
ration). 
The Articles of Incorporation do not include any regulations that differ from the provisions of the 
Ordinance against Excessive Compensation in Stock Exchange Listed Companies (OaEC) regarding 
the appointment of the independent proxy or any statutory regulations on the issuing of instruc-
tions to the independent proxy or on electronic participation in the Annual General Meeting.

7.6  Entries 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 deter-
mining voting entitlements, which is a few business days before the respective Annual General 
Meeting. Entries into and deletions from the share register are possible at any time regardless of 
the cut-off date. The cut-off date is announced with the invitation to the Annual General Meeting 
and also published in the financial calendar on the  Swisscom website. Shareholders entered in the 
share register with voting rights as of 4 p.m. on 1 April 2016 were entitled to vote at the Annual 
General Meeting of 6 April 2016.

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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 131

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

9  Auditor

9.1  Selection process, duration of mandate and term of office of the Auditor-in-charge

The statutory auditor is appointed annually by the Annual General Meeting following a proposal 
submitted by the Board of Directors. Re-election is permitted. 
The principles for appointing the statutory auditor have been set forth in a policy by the Board of 
Directors. A new tender is issued for the statutory auditor’s mandate at least every 10 to 14 years. 
The  statutory  auditor’s  tenure  is  limited  to  20  years.  The  Audit  Committee  steers  the  selection 
 process,  defines  transparent  selection  criteria  and  submits  two  proposals  accompanied  by  a 
 substantiated  recommendation  in  favour  of  one  audit  firm  to  the  Board  of  Directors.  The  last 
 tendering process was launched in 2007 with effect from the 2008 financial year. The next tendering 
process will be launched by 2021 at the latest with effect from the 2022 financial year.
KPMG AG, Muri bei Bern, has acted as the statutory auditor of  Swisscom Ltd and its Group companies 
(with the exception of Fastweb S.p.A, which is audited by PriceWaterhouseCoopers S.p.A.) since 
1 January 2004. Hanspeter 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 2016 amounted to CHF 3,239 thousand (prior 
year:  CHF  3,413  thousand).  PricewaterhouseCoopers  S.p.A.  as  auditors  for  Fastweb  received 
 remuneration of CHF 768 thousand in 2016 (prior year: CHF 678 thousand).

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9.3  Supplementary fees

Fees of KPMG AG for additional audit-related services amounted to CHF 283 thousand (prior year: 
CHF 201 thousand) and the fees for other services came to CHF 127 thousand (prior year: CHF 1,533 thou-
sand). The supplementary fees primarily comprise tax advisory services. Fees of Pricewaterhouse-
Coopers S.p.A. for additional audit-related services for Fastweb amounted to CHF 112 thousand 
(prior year: CHF 155 thousand). 

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

The Audit Committee verifies the qualifications and independence of the statutory auditors as a 
licensed, state-supervised auditing firm as well as the quality of the audit services performed on 
behalf of the Board of Directors. It is also responsible for observing the statutory rotation principle 
for the Auditor-in-charge and for reviewing and issuing the new tender for the audit mandate. 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 defined guidelines for additional service 
mandates (including a list of prohibited services). It has also set a threshold for fees charged for addi-
tional services, which is defined as a percentage of the audit fees. In order to ensure the indepen-
dence of the auditors, additional assignments must be approved by the CFO of the local Group 
company or by the Audit Committee (where the fee exceeds CHF 300,000). The Audit Committee 
is reported to quarterly by the CFO and annually by the auditors on current mandates being per-
formed by the auditors, broken down according to audit services, audit-related services and non- 
audit services. The statutory auditors, represented by the Auditor-in-charge and his deputy, usually 
attend all Audit Committee meetings. They report to the Committee in detail on the performance 
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 beyond the meetings of the Committee and regularly reports to the Board of 
Directors. 

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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 investors, 
and keeps its shareholders regularly informed about its business through press releases. 
The interim reports and annual report are available on the  Swisscom website under Investor Relations 
or may be ordered directly from  Swisscom. All press releases, presentations and the latest financial 
calendar are also available on the  Swisscom website under Investor Relations. 
Push  and  pull  links  for  the  distribution  of  ad-hoc  communications  can  also  be  found  on  the 
 Swisscom website. 

See
www.swisscom.ch/ 
financialreports

See
www.swisscom.ch/adhoc

See
www.swisscom.ch/ 
generalmeeting

See report
page 251

The minutes of the Annual General Meeting of 6 April 2016 and minutes from past meetings are 
available on the  Swisscom website.
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 2017 financial year

>  Interim report: 3 May 2017
>  Interim report: 17 August 2017
>  Interim report: 2 November 2017
>  Annual report: February 2018

10.2  Annual General Meeting for the 2016 financial year 

>  On 3 April 2017 in the Hallenstadion in Zurich-Oerlikon

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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, 
thereby creating an incentive to achieve long-term corporate success 
as well as added value for shareholders.

1  Principles 

1.1  General principles

This Remuneration Report outlines the principles underlying, 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, as well as the decision-making powers. It discloses 
information as to 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 recommenda-
tions of the Swiss Code of Best Practice for Corporate Governance 2014 issued by economiesuisse, 
the umbrella organisation representing Swiss business. 
As  in  previous  years,  the  Remuneration  Report  will  be  put  to  a  consultative  vote  at  the  Annual 
 General Meeting on 3 April 2017.

1.2 

Internal principles for remuneration 

See
www.swisscom.ch/ 
basicprinciples

Swisscom’s internal principles for determining the level of remuneration are primarily set out in the 
Articles  of  Incorporation,  the  Organisational  Rules  and  the  Regulations  of  the  Compensation 
 Committee. The latest version of these documents as well as revised or superseded versions can be 
viewed online on the  Swisscom website under “Basic principles”. 

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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 Board 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 Articles 5.7.7 and 5.7.8 of the Articles 
of Incorporation. Article 7.2.2 of the Articles of Incorporation also defines the requirements for and 
the maximum level of the additional amount that can be paid to a member of the Group Executive 
Board who is newly appointed during a period for which the Annual General Meeting has already 
approved the 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. In doing so, it takes into 
account 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 of the Board of Directors 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-share and performance-based participation plans of the Group  

General terms of employment 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. The Chairman of the Board of Direc-
tors 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 Group Strategy & Board Services and Head 
of Rewards & HR Analytics attend the meetings in an advisory capacity, unless agenda items exclu-
sively 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 be called 
upon to attend the meetings in an advisory capacity. Minutes are kept of the meetings, which are 
provided to the members of the Committee and to other members of the Board of Directors on 
request. The meetings of the Compensation Committee are generally held in February, June and 
December. Further meetings can be convened as and when required. The Chairman reports  verbally 
on the activities of the Compensation Committee at the next meeting of the Board of Directors.
The details are governed by Article 6.5 of the Articles of Incorporation, as well as by the Organi sational 
Rules of the Board of Directors and the Regulations of the Compensation Committee. 
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 provided 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 2016.

Meetings   

Conference calls   

Circular resolutions 

See
www.swisscom.ch/ 
basicprinciples

See report
page 215

Total  

Average duration (in hours)  

Participation:  

Barbara Frei, Chairwoman  

Frank Esser 1 

Torsten Kreindl 2 

Theophil Schlatter  

Hans Werder 3 

Hansueli Loosli 4 

3   

1:20   

3   

2   

1   

3   

3   

3   

–   

–   

–   

–   

–   

–   

–   

–   

– 

– 

– 

– 

– 

– 

– 

– 

1  Elected to the Compensation Committee as of 6 April 2016.
2  Resigned from the Board of Directors as of 6 April 2016.
3  Representative of the Confederation.
4  Participation without voting rights.

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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 
is proportionate to 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 Articles 6.4 and 8.1 of the Articles of Incorporation. 
The remuneration is made up of a Director’s fee which varies in relation to the member’s function, 
meeting  attendance  fees  as  well  as  pension  fund  and  any  fringe  benefits.  No  variable  perfor-
mance-related emoluments are paid. The members of the Board of Directors are obligated to draw 
a portion of their fee in the form of equity shares and to comply with the requirements on mini-
mum  shareholdings,  thus  ensuring  they  directly  participate  financially  in  the  performance  of 
 Swisscom’s shares. The remuneration is reviewed every December for the following year for ongoing 
appropriateness. In December 2015, the Board of Directors assessed the appropriateness of the 
remuneration as part of a discretionary decision basing itself on the study published in 2015 by 
ethos, the Swiss Foundation for Sustainable Development. This study provides information for the 
2014 financial year on the remuneration of the management of Switzerland’s 100 largest listed 
companies. No external consultants were called on with regard to the structuring of remuneration. 
In view of the efficiency improvement measures adopted by the Group in the year under review, the 
Board of Directors decided to set an example and reduced its remuneration from 1 January 2016.

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. As of 1 January 2016, the basic emolument for all members of the Board 
of Directors excluding employee social insurance contributions is CHF 110,000 (net) per year (previously 
CHF 120,000). 
The  functional  allowances  amount  to  CHF  255,000  net  per  year  for  the  Chairman  (previously 
CHF 265,000), 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.  Annual  remuneration  of 
CHF  10,000  net  is  awarded  for  membership  in  a  standing  committee.  No  functional  allowance, 
however, 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 remuneration (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. This restriction on disposal also applies if members leave 
the company during the blocking period. 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 remuneration 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 Incen-
tive Plan can be found in Note 11 to the consolidated financial statements. In April 2016, 1,308 shares 
were allocated to the members of the Board of Directors (prior year: 1,302 shares) with a tax value 
of CHF 439 per share (prior year: CHF 473). Their market value was CHF 522.50 (prior year: CHF 563) 
per share. 

Meeting attendance fees
For meetings, attendance fees of CHF 1,100 net (previously CHF 1,250) are paid for each full day and 
CHF 650 net (previously CHF 750) for each half-day. 

See
www.swisscom.ch/ 
basicprinciples

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page 180

 
 
 
 
 
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 and is also included in 
the 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  out-of-pocket  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 
2015  and  2016  is  presented  in  the  tables  below,  broken  down  into  individual  components.  The 
lower amount of total remuneration for 2016 is attributable to the reduction in remuneration rates 
and meeting attendance fees and to the fact that fewer meeting days were held.

2016, in CHF thousand  

Hansueli Loosli  

Roland Abt 1 

Valérie Berset Bircher 1 

Alain Carrupt 1 

Frank Esser  

Barbara Frei  

Hugo Gerber 2, 3 

Michel Gobet 3 

Torsten Kreindl 3 

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 2016 

315   

59   

64   

64   

105   

112   

34   

32   

38   

96   

158   

134   

186   

49   

53   

53   

66   

66   

4   

4   

5   

57   

93   

80   

27   

11   

16   

14   

18   

17   

6   

5   

5   

16   

21   

23   

29   

7   

8   

8   

–   

11   

3   

2   

–   

10   

12   

11   

557 

126 

141 

139 

189 

206 

47 

43 

48 

179 

284 

248 

1,211   

716   

179   

101   

2,207 

1   Elected to the Board of Directors as of 6 April 2016.
2   The cash remuneration (including meeting attendance fees) till 6 April 2016 for the mandate as member of the Board of Directors
   of Worklink AG of CHF 2,500 is included.
3   Resigned from the Board of Directors as of 6 April 2016.

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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 is included.

3.4  Comparison with the total amount approved by the Annual General Meeting

Total remuneration paid to the members of the Board of Directors is within the maximum total 
amount approved by the 2015 Annual General Meeting (AGM) for 2016 of CHF 2.6 million. 

Remuneration to members of the Board of Directors 2016 in CHF million

2.6  

2.2

3

2

1

0

Total amount
approved by the AGM

Effective
Remuneration

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. 

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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 2015 and 2016 are listed in the table below: 

Number  

Hansueli Loosli  

Roland Abt 1 

Valérie Berset Bircher 1 

Alain Carrupt 1 

Frank Esser  

Barbara Frei  

Hugo Gerber 2 

Michel Gobet 2 

Torsten Kreindl 2 

Catherine Mühlemann  

Theophil Schlatter  

Hans Werder  

Total shares held by the members of the Board of Directors  

1  Elected to the Board of Directors as of 6 April 2016.
2  Resigned from the Board of Directors as of 6 April 2016.

31.12.2016   

31.12.2015 

2,350   

2,012 

88   

96   

96   

332   

648   

–   

–   

–   

1,326   

1,225   

1,128   

7,289   

– 

– 

– 

205 

528 

1,233 

1,600 

1,322 

1,223 

1,054 

982 

10,159 

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, the 
use of a company car) and pension benefits. The variable remuneration includes a performance-re-
lated 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 possibility 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 Article 8.1 of the Articles of Incorporation.

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

Minimum 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

 
 
 
 
 
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 relies on cross-sector market comparisons 
with  Swiss  companies  as  well  as  international  sector  comparisons.  These  two  comparative  per-
spectives  allow   Swisscom  to  form  an  optimal  overview  of  the  relevant  employment  market  for 
managerial positions. In the year under review,  Swisscom referred to two comparative studies con-
ducted by Towers Watson, a recognised consultancy firm. The comparison with the Swiss market 
covers major companies domiciled in Switzerland from various sectors, with the exception of the 
financial and pharmaceutical sectors. On average, these companies generate revenue of CHF 4.7 bil-
lion  and  employ  13,000  people.  The  sector  comparison  covers  telecommunications  companies 
from eleven western European countries with an average revenue of CHF 8.9 billion and an average 
workforce of 18,800 employees. The evaluation of these studies takes into account the extent of 
responsibility in terms of revenue, number of employees and international scope. 
As a rule, the Compensation Committee reviews individual remuneration paid to members of the 
Group Executive Board every three years of employment. In view of the newly adopted efficiency 
improvement measures, the Board of Directors decided to defer the periodic remuneration review 
of the individual members of the Group Executive Board, which was due to take place in the year 
under review, and leave the remuneration unchanged. In connection with this, the Group Executive 
Board also opted to forego 10% of the variable performance-related salary component due to it as 
a result of having achieved its targets. 

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. 

Variable 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 
in  line  with  the  Group’s  continuing  corporate  strategy.  The  targets  are  based  on  the   Swisscom 
Group’s budget figures for 2016. 
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. As in the previous year, these also include financial 
targets for the Italian subsidiary Fastweb S.p.A., on which the Group Board members delegated by 
 Swisscom to Fastweb’s Board of Directors are measured. The target structure is thus aligned to 
 Swisscom’s strategic priorities: strengthening the core business in Switzerland by offering the best 
infrastructure and customer experiences as well as through the realisation of new growth oppor-
tunities and further developing Fastweb in Italy.

See report
page 55

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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% 

20% 

20% 

100% 

15–18% 

15–18% 

20–24% 

20% 

20–30% 

100% 

Achievement of targets 
The Compensation Committee determines the level of target achievement in the following year 
once the consolidated financial statements become available. Its decision is based on a quantitative 
assessment of the extent to which targets have been met using a scale for the overachievement 
and underachievement of each target. The achievement of an individual target can vary from 0% 
(if  the lower limit is not achieved) to 200% (if the upper limit is exceeded). 

Achievement scale for each target

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130%

100%

0%

Payment limited if 130%  
of overall targets are met

Below  
limit

At  
limit

Above  
limit

Measured  
performance

Payment of the performance-related salary component is based on individual target achievement and 
is limited if 130% of overall targets are met (weighted target achievement across all individual targets).

The overall achievement of targets governing the payment of the performance-related component 
is  calculated  according  to  the  weighting  of  the  individual  targets.  The  payment  is  limited  to  a 
 maximum  of  130%  of  the  target  bonus.  In  determining  the  level  of  target  achievement,  the 
 Compensation Committee has a degree of discretion in assessing the effective management per-
formance, allowing special factors such as fluctuations in exchange rates to be taken into account. 
Based on the overall achievement of targets, the Compensation Committee submits a proposal for 
approval to the Board of Directors for the amount of the performance-related salary component to 
be paid to the Group Executive Board and the CEO.
In the year under review, some of the financial Group targets were exceeded and others not quite 
met in full. The customer targets were not fully met. Depending on the unit, the other targets of 
the segments were not fully achieved, were achieved in part or were exceeded in part. 
In  view  of  the  efficiency  improvement  measures  adopted  in  the  year  under  review,  the  Group 
 Executive Board opted for a 10-percentage-point reduction of the payment of the variable perfor-
mance-related salary component to which it was entitled based on the achievement of its targets. 
Allowing  for  this  reduction,  the  payment  of  the  performance-related  component  is  92%  of  the 
 target bonus for the CEO and between 85% and 95% of the target bonus for the other members of 
the Group Executive Board. 

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Payment of the variable performance-related component
The variable performance-related component is paid in April of the following year, with 25% being 
paid in the form of  Swisscom shares, in accordance with the Management Incentive Plan. Group 
Executive Board members may opt to increase this share by 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 communicated prior to the end of 
the reporting year, but no later than in November following the 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. This restriction on disposal also 
applies if the employment relationship is terminated during the blocking period. The share-based 
remuneration disclosed in the year under review is augmented by a factor of 1.19 in order to take 
account of the difference between the market value and the tax value. The market value is deter-
mined as of the date of allocation. Shares in respect of the current year are allocated in April 2017. 
Further information on the Management Incentive Plan can be found in Note 11 to the consoli-
dated financial statements.
In April 2016, a total of 1,841 shares (2015: 1,268 shares) with a tax value of CHF 439 (prior year: 
CHF 473) per share and a market value of CHF 522.50 (prior year: CHF 563) per share were allocated 
for the 2015 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 pension 
paid by comPlan in the event of early retirement and the premium for the supplementary life insur-
ance concluded for  Swisscom management staff in Switzerland. Also included is the share of the 
special contribution to comPlan determined by the Board of Directors in the year under review and 
attributable to the members of the Group Executive Board.  Swisscom is paying the special non- 
recurring contribution designed to mitigate the impact of pension reductions suffered by employees 
born in or before 1969 as a result of the lowering of the conversion rate on 1 July 2017. Further 
information about this is provided in Note 10 to the consolidated financial statements.
With regard 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.

See report
page 180

See report
page 174

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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 2016 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 2,579 thousand in total) was 68.2% of the base salary (CHF 3,782 thousand 
in total) The total remuneration paid to the highest-earning member of the Group Executive Board 
(CEO, Urs Schaeppi) increased by 0.1% compared to the prior year The increase in total remuneration 
paid to the Group Executive Board is attributable to the one-time special contribution made to the 
pension plan to offset the impact of the reduction in the conversion rate for employees born in 
1969 or earlier. The increase this caused in retirement provision contributions was largely compen-
sated by the lower variable remuneration.

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 3 

Total remuneration to members of the Group Executive Board  

Total   
Group   
Executive Board   
2016   

Total   
Group   
Executive Board   
2015   

Thereof   
Urs Schaeppi   
2016   

Thereof 
Urs Schaeppi 
2015 

3,782   

1,604   

975   

84   

541   

1,064   

8,050   

3,775   

1,792   

1,018   

85   

538   

816   

882   

284   

338   

14   

126   

189   

882 

336 

327 

17 

126 

144 

8,024   

1,833   

1,832 

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   Includes the share of the exceptional contribution to the pension fund attribuable to the members of the Group Executive Board.
   Swisscom makes a non-recurring contribution to mitigate the impact of the pension reductions resulting from the lowering
   of the conversation rate as of 1 July 2017.

4.4  Comparison with the total amount approved by the Annual General Meeting

Total remuneration paid to the members of the Group Executive Board is within the maximum 
total amount approved by the 2015 Annual General Meeting (AGM) for 2016 of CHF 9.7 million. 

Remuneration to members of the Group Executive Board 2016 in CHF million

12

8

4

0

9.7  

8.1

Total amount
approved by the AGM

Effective
Remuneration

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4.5  Minimum shareholding requirement 

Since 2013, the members of the Group Executive Board have been required to hold a minimum 
amount of  Swisscom shares. The minimum shareholding to be held by the CEO shall be 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  individual 
exceptions at his discretion.

4.6  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 2016 are listed in the table below: 

Number  

Urs Schaeppi (CEO)  

Mario Rossi  

Hans C. Werner  

Marc Werner  

Christian Petit  

Roger Wüthrich-Hasenböhler 1 

Heinz Herren  

Dirk Wierzbitzki 2 

Total shares held by the members of the Group Executive Board  

1   Resigned from the Group Executive Board as of 31 December 2015.
2   Joined the Group Executive Board as of 1 January 2016.

31.12.2016   

31.12.2015 

3,229   

1,027   

897   

382   

1,337   

–   

1,333   

64   

8,269   

2,602 

821 

571 

211 

1,525 

1,032 

1,098 

– 

7,860 

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

4.7  Employment contracts 

The employment contracts of the members of the Group Executive Board are subject to a twelve-
month notice period. No termination benefits apply beyond the salary payable for a maximum of 
twelve months. The employment contracts stipulate that  Swisscom may allow wrongfully awarded 
or paid remuneration to lapse or reclaim such remuneration. They do not contain a non-competition 
clause or 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 Incorporation). 
In  the  year  under  review,  Hugo  Gerber,  who  stepped  down  from  the  Board  of  Directors  at  the 
Annual General Meeting of 6 April 2016, was the only member to receive remuneration for an addi-
tional mandate as member of the Board of Directors of the  Swisscom Group company  Worklink AG. 
The Director’s fee amounts to CHF 7,500 gross per year. For meetings, attendance fees of CHF 1,000 
gross are paid for each full day and CHF 500 gross for each half-day. The remuneration is paid fully 
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 remuneration paid to Hugo Gerber is customary on the market and is not 
connected to his mandate as an officer of  Swisscom Ltd.
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 former or current 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 2016 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 

To the General Meeting of Shareholders of Swisscom Ltd., Ittigen (Berne) 

We have audited the accompanying remuneration report of Swisscom Ltd. for the year ended 31 December 2016. 
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 
131 to 144 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 remuneration report 
in accordance with Swiss law and the Ordinance against Excessive compensation in Stock Exchange Listed 
Companies (Ordinance). The Board of Directors is also responsible for designing the remuneration system and 
defining individual remuneration packages.  

Auditor's Responsibility 

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

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

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

Opinion 

In our opinion, the remuneration report for the year ended 31 December 2016 of Swisscom Ltd. complies with 
Swiss law and articles 14 – 16 of the Ordinance.  

KPMG AG 

Hanspeter Stocker 
Licensed Audit Expert 
Auditor in Charge 

Gümligen-Berne, 7 February 2017 

Daniel Haas 
Licensed Audit Expert 

KPMG AG, Hofgut, PO Box 112, CH-3073 Gümligen-Berne 

KPMG AG is a subsidiary of KPMG Holding AG, which is a member of the KPMG network of independent firms affiliated with KPMG International Cooperative 
(“KPMG International”), a Swiss legal entity. All rights reserved. 

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15,400 devices

were taken to 
Repair Center in 2016.

Huge demand

Nine Repair Center have 
been opened in German-
speaking and French-speaking 
Switzerland to date.

The Repair Center are located directly 
inside  Swisscom Shops. Where 
 possible, defective smartphones are 
repaired within 24 hours, while 
express repairs can be carried out 
in just three hours.

Matthias Dobmann
Repair Center 
training coordinator

Alban Sabani
Repair Center service technician

“As technicians, we are usually in the background 
and have no direct contact with the customer. 
At the Repair Center, we can see customers’ 
 reactions and enjoy how happy they are to get 
their working smartphone back.”

Financial statements

Building the 
infrastructure 
of the future 
through targeted 
investments.

Consolidated 
fi nancial statements

150  Consolidated income statement
151  Consolidated statement of comprehensive income
152  Consolidated balance sheet
153  Consolidated statement of cash fl ows
154  Consolidated statement of changes in equity
155  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  Dividend distributions 
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
220  Statutory Auditor’s Report

Financial statements 
of  Swisscom Ltd

227  Income statement
228  Balance sheet
229  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

235  Proposed appropriation of retained earnings
236  Statutory Auditor’s Report

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  

Operating income before depreciation, amortisation and impairment losses  

Note   

6, 7   

8   

9, 10, 11   

12   

13   

Depreciation, amortisation and impairment losses on tangible and intangible assets  

23, 24   

Operating income  

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   

2016   

2015 

11,643   

11,678 

(2,323)  

(2,947)  

(2,548)  

468   

4,293   

(2,145)  

2,148   

80   

(235)  

(3)  

1,990   

(386)  

1,604   

1,604   

–   

30.97   

(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 

150

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Consolidated statement 
of comprehensive income

In CHF million  

Net income  

Note   

2016   

Other comprehensive income  

Actuarial gains and losses from defined benefit pension plans  

Associates  

Income tax expense  

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

Foreign currency translation adjustments of foreign subsidiaries  

Gains and losses from foreign subsidiaries transferred to income statement  

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  

Associates  

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   

25, 31   

15, 31   

31   

31   

31   

31   

31   

25, 31   

15, 31   

1,604   

1,162   

(5)  

(238)  

919   

(21)  

5   

7   

(3)  

8   

2   

(2)  

(84)  

(88)  

831   

2,435   

2,435   

–   

2015 

1,362 

(393) 

– 

80 

(313) 

(194) 

– 

4 

(6) 

(12) 

11 

– 

53 

(144) 

(457) 

905 

904 

1 

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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  

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  

Treasury shares  

Other reserves  

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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   

31.12.2016   

31.12.2015 

17   

18   

19   

20   

15   

21   

23   

24   

24   

25   

19   

15   

21   

26   

27   

15   

28   

30   

26   

10   

28   

15   

30   

31   

31   

31   

329   

2,532   

177   

154   

18   

325   

3,535   

10,177   

5,156   

1,756   

193   

262   

281   

94   

17,919    

21,454   

1,125   

1,896   

125   

182   

650   

3,978   

7,371   

1,850   

780   

621   

332   

10,954   

14,932   

52   

136   

8,149   

(1)  

(1,822)  

6,514   

8   

6,522   

21,454   

324 

2,535 

85 

174 

21 

238 

3,377 

9,855 

5,161 

1,861 

223 

238 

354 

80 

17,772 

21,149 

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 

 
 
 
 
  
 
 
 
 
 
   
   
 
   
   
   
  
 
 
  
 
 
 
 
 
   
   
 
   
   
   
   
   
   
   
   
   
 
   
   
   
 
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  

Proceeds from sale of 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 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   

2016   

1,604   

3   

386   

2,145   

3   

(20)  

9   

(80)  

235   

(95)  

(328)  

3,862   

(2,416)  

27   

–   

(38)  

–   

(3)  

88   

(196)  

92   

27   

17   

(2,402)  

898   

(999)  

(184)  

(1,140)  

(8)  

–   

(4)  

(16)  

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 

(1,453)  

(1,484) 

7   

324   

(2)  

329   

28 

302 

(6) 

324 

153

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Consolidated statement 
of changes in equity

Equity   
    attributable   
to equity   

Non-   
Other    holders of    controlling   
interests   

Swisscom   

reserves   

(1,590)  

5,483   

–   

1,361   

(144)  

(144)  

(457)  

904   

3   

1   

–   

1   

Total 
equity 

5,486 

1,362 

(457) 

905 

–   

(1,140)  

(7)  

(1,147) 

–   

–   

–   

(1,734)  

–   

(88)  

(88)  

(2)  

2   

(10)  

5,237   

1,604   

831   

2,435   

–   

–   

8   

5   

–   

–   

–   

(2) 

2 

(2) 

5,242 

1,604 

831 

2,435 

–   

(1,140)  

(8)  

(1,148) 

–   

–   

–   

(4)  

3   

(17)  

(1,822)  

6,514   

–   

–   

11   

8   

(4) 

3 

(6) 

6,522 

In CHF million  

Note   

Share   
capital   

Capital   
reserves   

Retained   
earnings   

Treasury   
shares   

Balance at 31 December 2014  

52   

136   

6,885   

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  

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 2016  

32   

31   

11, 31   

31   

32   

31   

11, 31   

–   

–   

–   

–   

–   

–   

–   

52   

–   

–   

–   

–   

–   

–   

–   

52   

–   

–   

–   

–   

–   

–   

–   

136   

–   

–   

–   

–   

–   

–   

–   

1,361   

(313)  

1,048   

(1,140)  

–   

–   

(10)  

6,783   

1,604   

919   

2,523   

(1,140)  

–   

–   

(17)  

136   

8,149   

–   

–   

–   

–   

–   

(2)  

2   

–   

–   

–   

–   

–   

–   

(4)  

3   

–   

(1)  

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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 2016 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 is listed on the 
SIX Swiss Exchange. As of 31 December 2016, the Swiss Confederation (“Confederation”), as majority 
shareholder, held 51.0% of the voting rights and issued capital of  Swisscom Ltd. The Confederation 
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  7  Febru-
ary  2017.  The  consolidated  financial  statements  are  subject  to  approval  by  the  Annual  General 
Meeting of Shareholders of  Swisscom Ltd to be held on 3 April 2017.

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, or 
consumed or realised within a normal business cycle, are classified as current. The income state-
ment is classified by 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 of the reported financial instruments correspond approximately to the carrying amounts 
reported in the balance sheet at the time of preparing the financial statements.

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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 attribut-
able  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 recorded in other comprehensive income. 
Upon  sale  of  a  foreign  Group  company,  the  cumulative  foreign  exchange  differences  previously 
included in the foreign currency translation reserve under equity are taken to income as part of the 
gain or loss on disposal.
For  the  consolidated  financial  statements,  the  most  significant  foreign  currencies  during  the 
reporting years were translated at the following exchange rates:

Currency  

1 EUR  

1 USD  

Closing rate   

Average rate 

31.12.2016   

31.12.2015   

31.12.2014   

1.074   

1.019   

1.084   

0.995   

1.202   

0.990   

2016   

1.090   

0.990   

2015 

1.075 

0.966 

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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 other comprehen-
sive income. Foreign exchange gains and losses on debt instruments are recognised in the income 
statement. When available-for-sale financial assets are sold, value-impaired or otherwise disposed 
of, the cumulative gains and losses since acquisition that had been recognised in other comprehen-
sive income 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  acquisition  or  manufacturing  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  acquisition  or  manufacturing  cost  of  inventories  is  determined  using  the 
weighted average cost method. Valuation allowances are recognised for inventories that are diffi-
cult 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 

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Other installations  

1  Technical installations.

Years 

10 to 40 

30 

40 

4 to 15 

3 to 15 

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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 
 business combination, acquisition costs are recognised at fair value. The purchase consideration 
includes the amount of cash paid as well as the fair value of the assets ceded, liabilities incurred or 
assumed as well as own equity instruments ceded. Liabilities depending on future events based 
upon contractual agreements are recognised at fair value. At the time of acquisition, all identifiable 

 
 
 
 
 
 
 
  
 
assets and liabilities that satisfy the recognition criteria are recognised at their fair values. The dif-
ference between the cost of acquisition and the fair value of the identifiable assets and liabilities 
acquired  or  assumed  is  accounted  for  as  goodwill  after  taking  into  account  any  non-controlling 
interests. Any negative difference, after further review, is expensed directly.  Goodwill acquired in 
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  condition 
is only considered as being met if the non-current asset or disposal group is immediately available 
for sale in its present condition and disposal is highly likely. In this respect, it must be assumed that 
the disposal process to which management has committed itself will be completed within one year 
from the date of such reclassification. Non-current assets or disposal groups that are held for sale 
are  reported  in  the  balance  sheet   separately  under  current  assets  and  liabilities.  The  assets  or 
 disposal groups are valued at the lower of their carrying amount and fair value less costs of  disposal. 
Impairment losses resulting from the initial classification are recognised in the income statement. 
Assets and disposal groups classified as being held for sale 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 in value. 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.  With  regards  to  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 anticipated 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 of disposal and the value in use. The method used to test impairment is described 
in Note 24. Any impairment loss on goodwill recognised in prior periods may not be reversed in 
subsequent periods.

Impairment of property, plant and equipment and other intangible assets
If indications exist that the value of an asset may be impaired, the recoverable amount of the asset 
is determined. If the recoverable amount of the asset, which is the greater of the fair value less 
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, the 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 
associations 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 comprise 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 sub-
scription 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. 
Revenue from roaming services with other telecommunication service providers is recorded gross. 
Value-added  services  as  well  as  text  or  multimedia  news  and  the  sale  of  mobile  handsets  are 
 recognised as revenue at the time the service is provided.

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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. 

3.18  Post-employment benefits

Actuarial computations of expense and of defined-benefit obligations are undertaken by qualified 
experts using the projected unit credit method. The latest actuarial valuation was undertaken as at 
31  December  2016.  Current  service  costs,  past  service  costs  arising  from  pension-plan  amend-
ments and plan settlements as well as administrative costs are reported under personnel expense 

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and  interest  accruing  on  net  obligations  as  finance  expense.  Actuarial  gains  and  losses  and  the 
return on plan assets (with the exception of amounts reflected in net interest income) are reported 
under other comprehensive income.
The assumptions regarding net future benefits are set out in the formal set of regulations govern-
ing the pension plan in compliance with legal provisions. As regards the Swiss pension plans, the 
relevant formal regulations comprise the rules of the pension fund as well as the relevant laws, 
ordinances and directives concerning occupational benefit plans, in particular the provisions con-
tained therein concerning funding and measures to be taken to eliminate pension-fund deficits. 
From 2016 onwards, risk-sharing features were taken into account in defining financial assump-
tions in the formal regulations. These limit the employer share of future benefit costs as well as 
imposing obligations on employees, where applicable, to make additional contributions for the pur-
pose of eliminating funding deficits. 
Should the level of committed long-term disability benefits (disability pensions), irrespective of the 
number of service years, be the same for all insured employees, the costs for the benefits are rec-
ognised on the date on which the event causing the disability occurs.

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 rate which is in force or announced as of the balance 
sheet date. Deferred tax assets are only recognised as assets to the extent that it is probable that 
they can be offset against future taxable income. Income tax liabilities on undistributed profits of 
Group companies are only 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 dealt with in other compre-
hensive  income  and  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 transaction 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 

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expense  in  the  same  period  the  cash  flows  of  the  intended  or  agreed  future  transaction  occur. 
Changes in the fair value of derivative financial instruments that are not designated as hedging 
instruments are taken immediately to income. 

3.22  New and amended standards and interpretations

Amended International Financial Reporting Standards and Interpretations  
which will have to be applied for the first time in the accounting period
As from 1 January 2016 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 

Amendements to IFRS 11  

Accounting for acquisitions of interests in a joint operation 

Amendements to IAS 1  

Disclosure initiative 

Amendements to IAS 16  
and IAS 38  

Clarification of acceptable methods of depreciation and amortisation 

Various  

Improvements to IFRS 2012–2014 

Amended International Financial Reporting Standards and Interpretations,  
whose application is not yet mandatory
The following Standards and Interpretations published up to the end of 2016 are mandatory for 
accounting periods beginning on or after 1 January 2017:

Standard  

Name  

Amendements to IAS 7  

Disclosure initiative  

Amendements to IAS 12  

Recognition of deferred tax assets for unrealised losses  

IFRIC 22  

Foreign currency transactions and advance consideration  

Amendements to IFRS 2  

Classification and measurement of share-based payment transactions  

IFRS 9  

IFRS 15  

IFRS 16  

Various  

Financial instruments  

Revenue from contracts with customers and related clarifications to IFRS 15  

Leases  

Amendements to IFRS 2014–2016  

Effective from 

1 January 2017 

1 January 2017 

1 January 2018 

1 January 2018 

1 January 2018 

1 January 2018 

1 January 2019 

1 January 2017 resp. 
1 January 2018 

Swisscom  will  review  its  financial  reporting  for  the  impact  of  the  new  and  amended  standards 
which take effect on or after 1 January 2017 and for which  Swisscom did not make voluntary early 
application. At present,  Swisscom anticipates no material impact on consolidated financial report-
ing with the exception of the amendments described in the following paragraphs. 
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.  With  regards  to  multi-component  contracts,  IFRS  15 
explicitly rules that the transaction price is to be allocated to each distinct performance obligation 
in relation to the relative stand-alone selling prices. Furthermore, the new standard contains new 
rules regarding the costs of fulfilment and winning a contract as well as guidelines as to the ques-
tion  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 capitalisa-
tion of customer acquisition costs, will impact consolidated financial reporting. IFRS 15 will have 
the following material impact on the consolidated financial statements of  Swisscom:

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>  In  the  case  of  multi-component  contracts  (mobile-phone  contract  with  a  subsidised  mobile 
handset),  the  revenue  will  be  allocated  over  the  pre-delivered  components  (mobile  handset) 
with the result that the revenue will be recognised earlier. The total revenue remains unchanged 
over the duration of the contract.

>  Commissions paid to dealers (customer acquisition costs) as well as costs of routers and set-top 
boxes (contract performance costs) are capitalised and recognised as expense over the term of 
the contract.

>  Swisscom will in all probability apply IFRS 15 through an adjustment to equity in the amount of 

the cumulative effect as from 1 January 2018 (cumulative method).

The impact will be evaluated as part of a Group-wide project regarding the implementation of the 
new standard. A reliable estimate of the quantitative impact, however, is not possible prior to the 
completion of the project. 
IFRS 16 “Leases”: For the lessee, IFRS 16 provides for a comprehensive model for dealing with lease 
arrangements  in  financial  statements.  The  differentiation  between  finance  and  operating  lease 
arrangements which was required until now under IAS 17 is thus dropped in future for the lessee. 
The lessee shall recognise leasing obligations in its balance sheet for all future lease payments to be 
made as well as recognising a right to use the underlying asset. For financial-reporting purposes, 
the lessor shall continue to differentiate between finance and operating lease arrangements. In 
this respect, the accounting model foreseen under IFRS 16 do not materially differ from the previ-
ous provisions under IAS 17.  Swisscom expects that the comprehensive modifications will have a 
material  impact  on  the  consolidated  financial  statements.  However,  a  reliable  estimate  of  the 
impact of applying IFRS 16 can only be made once a detailed analysis is completed. IFRS 9 “Financial 
Instruments”: The Standard includes new rules to classify and value financial assets and liabilities, 
the recognition of value impairments and the recording of hedging relationships. In certain cases, 
changes in classification will result from the new provisions and also in certain cases, the new pro-
visions regarding value impairment will lead to the earlier recording of losses impacting income. 
 Swisscom  has  not  completed  the  detailed  analysis  but  does  not,  however,  anticipate  material 
changes to financial-statement reporting. 

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 note disclosure information. 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. 

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The following estimates used and assumptions made in applying the accounting policies have a 
critical influence on the consolidated financial statements. 

Description  

Judgemental 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,  

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  

interest on pension plan savings. Employee contributions for funding shortfall,  
future pension rights of insured employees as well as life expectancy for  
valuing the defined benefit obligations  

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

Probability of occurrence and amount of the expected cash outflow  

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 24 

Note 10 

Note 28 

Note 28 

Note 18 

Note 15 

Notes 3.7 and 23

5  Business combinations and disposal of subsidiaries

Business combinations in 2015 and 2016

In 2016,  Swisscom made payments, net of cash and cash equivalents acquired, totalling CHF 38 mil-
lion (prior year: CHF 64 million) for the acquisition of subsidiaries. Of this amount, CHF 32 million 
(prior year: CHF 8 million) relates to deferred consideration arising on business combinations in prior 
years and CHF 6 million (prior year: CHF 56 million) for subsidiaries acquired during the accounting 
period. 

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 
 Directories Ltd (local.ch) and search.ch Ltd, there was born a comprehensive Swiss directory and 
information 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 at the time of consummation of the transaction amounted 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. 

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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 costs  

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 Ltd. The principal reasons for the 
recognition 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. 

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 online 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:

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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  

Issuance of equity instruments  

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.

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 services 
to guests and clients in the fields of hotel and conference services in Europe and North America. 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 liabilities  

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 

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6  Segment information

General disclosures

Operating  segments  requiring  to  be  reported  are  determined  on  the  basis  of  the  management 
approach. Accordingly, external segment reporting reflects the internal financial reporting to the 
Chief Operating Decision Maker. The segment information disclosed is in line with that reported in 
the  internal  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  Segments”.  In  addition,  “Group  Headquarters”,  which  includes  unallocated  costs,  are 
reported separately 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. 
 Segment  expenses  comprise  the  costs  of  materials  and  services,  personnel  expenses  and  other 
operating 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 2016, an amount of CHF 72 mil-
lion is included in the column “Eliminations” as a reconciling item to retirement-benefit expense in 
accordance with IAS 19 (prior year: CHF 60 million). 
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”. 

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Segment information 2015 and 2016

Segment information for 2016 of  Swisscom may be analysed as follows:

2016, 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   

9,374   

1,948   

66   

9,440   

2,197   

9   

1,957   

124   

Other   
Operating   
Segments   

Group   
Head-   
quarters   

320   

274   

594   

27   

1   

1   

2   

(114)  

Elimi-   
nation   

Total 

–   

11,643 

(350)  

(350)  

(86)  

– 

11,643 

2,148 

(155) 

(3) 

1,990 

(386) 

1,604 

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  

112   

4   

1,743   

1,489   

11   

(9)  

633   

597   

–   

–   

77   

60   

67   

–   

6   

–   

–   

–   

–   

–   

–   

193 

(20)  

(8)  

–   

–   

2,416 

2,145 

11 

(3) 

Segment information 2016 of  Swisscom Switzerland may be analysed as follows:

2016, 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  

5,020   

1,334   

2,400   

Net revenue from other segments  

Net revenue  

Segment result  

Associates  

140   

5,160   

2,748   

33   

211   

1,367   

2,611   

847   

722   

39   

1   

15   

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

137   

Depreciation, amortisation and impairment losses  

122   

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

Share of results of associates  

1   

(25)  

40   

45   

(1)  

(1)  

159   

117   

(4)  

1   

591   

398   

989   

388   

56   

–   

–   

–   

16   

29   

100   

129   

(2,508)  

1   

1,407   

1,204   

15   

–   

–   

9,374 

(816)  

(816)  

–   

–   

–   

1   

–   

–   

66 

9,440 

2,197 

112 

1,743 

1,489 

11 

(9) 

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Segment information 2015 of  Swisscom is to 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  

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   

9,475   

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 

105   

42   

1,817   

1,383   

20   

16   

581   

635   

–   

–   

76   

48   

74   

(3)  

7   

–   

–   

–   

–   

–   

–   

223 

(19)  

(6)  

–   

–   

2,427 

2,086 

17 

23 

Segment information 2015 of  Swisscom Switzerland is to 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 

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 
 allocated to regions. Net revenue and assets are allocated according to the registered office of the 
related Group company.

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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  

Bundled contracts  

Other  

Total net revenue  

2016   

Non-current   
assets   

14,368   

2,876   

132   

–   

543   

2015 

Non-current 
assets 

14,151 

2,904 

125 

– 

592 

Net revenue   

9,764   

1,864   

43   

7   

–   

Net revenue   

9,665   

1,948   

30   

–   

–   

11,643   

17,919    

11,678   

17,772 

2016   

2,695   

3,272   

2,499   

3,177   

2015 

2,804 

3,439 

2,248 

3,187 

11,643   

11,678 

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 2015 and 2016.

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  

2016   

10,914   

722   

7   

2015 

10,887 

788 

3 

11,643   

11,678 

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  

2016   

6   

471   

1,135   

169   

282   

260   

2015 

19 

484 

1,124 

174 

263 

278 

2,323   

2,342 

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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

2016   

2,268   

253   

338   

9   

3   

3   

20   

53   

2015 

2,295 

257 

320 

9 

2 

4 

67 

65 

2,947   

3,019 

 Swisscom  supports  employees  affected  by  downsizing  through  a  social  plan.  Depending  on  the 
relevant social plan as well as age and length of service, certain employees affected by downsizing 
may transfer to the employment company Worklink AG. The employment company Worklink AG 
hires out participating employees to third parties on a temporary basis. For further information, see 
Note 28.

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 363 million in 2016 (prior year: CHF 346 million). Of this amount, 
CHF 338 million (prior year: CHF 320 million) was recorded as personnel expense and CHF 25 million 
(prior year: CHF 26 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 comPlan pension plan has the legal form 
of a foundation. The organisation, benefits and the system of funding are set forth in Pension Fund 
Rules. The supreme governing body of comPlan is the Foundation Council. The overall management 
of  the  pension  plan  and  responsibility  for  its  financial  stability  is  incumbent  on  the  Foundation 
Council. The Council is constituted by an equal number of representatives of the employees and 
the employer. The Pension Fund Rules, together with the relevant laws, ordinances and directives 
of  the  Federal  Council  concerning  occupational  pension  plans,  in  particular  the  provisions  con-
tained  therein  concerning  funding  and  measures  to  eliminate  funding  deficits,  form  the  formal 
regulatory framework of the pension plan which is binding for financial-statement reporting and 
the actuarial assumptions.
The level of benefits payable by comPlan exceed the legally prescribed minimum. 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 retirees. For individuals retiring at the age of 65, the 
rate of conversion is currently 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 accumu-
lated  pension  savings  is  set  annually  by  the  Foundation  Council.  The  plan  is  funded  through 
employer and employee contributions which vary with the salary level as well as the return on the 
plan assets. The level of recurring contributions provided for under the pension-fund rules is grad-

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uated according to age groups and for the employer amount to 8.35% to 16.35% and those of the 
employees to 5.5% to 9.5% of the ensured salary. In case of retirement before the ordinary retire-
ment age, the employer finances additionally a bridging pension up until the ordinary retirement 
age with an overall maximum cost of CHF 80,100 per employee. The amount of disability pensions 
in relation to the salary is the same for all insured employees, irrespective of the number of service 
years. 
In the event of a foreseeable funding deficit, computed in accordance with local financial-state-
ment accounting principles, the Foundation Council lays down appropriate measures to eliminate 
the funding deficit which will lead to the restoration of a financial equilibrium within a reasonable 
time-frame. The measures may consist of the levying of restructuring contributions, a lower level 
of interest accruing or zero interest, the curtailment of insured benefits or in a combination of such 
measures. As a general rule, the measures must lead to the elimination of the funding deficit within 
a timeframe of 5 to 7 years. Should the current funding be insufficient from an actuarial perspec-
tive and there exists, as a result, a structural financing shortfall, the top priority is to eliminate this 
shortfall  by  adjusting  the  benefits  or  recurring  contributions.  Insofar  as  other  measures  do  not 
achieve the goal, comPlan can levy contributions to eliminate a funding deficit from the employer 
and employees (restructuring contributions) so long as a funding deficit persists. The employer’s 
restructuring contributions must, at a minimum, be equal to the sum of employee contributions. 
Under the formal regulatory framework of the pension plan, the employer has no legal obligation 
to pay additional contributions to eliminate more than 50% of a funding deficit or of a structural 
funding shortfall. In the case of  Swisscom, a de-facto obligation over and above the legal minimum 
obligation exists deriving from customary company-specific practice. In the case of the actuarial 
valuation, the legal and de-facto obligations are regarded as the upper limit of the employer’s share 
of the costs of future benefits within the meaning of IAS 19.87(c). 
As  a  consequence  of  the  low  interest-rate  level  and  increasing  life  expectancy,  the  Foundation 
Council of comPlan decided upon various measures to ensure the financial equilibrium between 
the pension-fund liabilities and the funding of benefits and communicated this decision in October 
2016. The core elements of the measures comprise a lowering of the conversion rate from 6.11% to 
5.34% in monthly steps beginning in July 2017 through to September 2020 and an increase in recur-
ring savings contributions of the employees and employer. The recurring contributions provided 
under  the  pension-fund  rules  are  raised  from  10.05%  to  16.65%  for  the  employer  and  for  the 
employees, from 6.6% to 10.6% of the insured salaries. Moreover, and in order to cushion the impact 
of  future  pension  reductions,  special  contributions  will  be  credited  to  the  individual  savings 
accounts  of  insured  employees  born  in  1969  and  later  during  a  maximum  period  of  5  years. 
 Swisscom bears a share totalling CHF 50 million of the costs of the special contributions through an 
extraordinary  payment  in  2017.  The  remaining  costs  of  an  anticipated  amount  of  approx. 
CHF 250 million will be financed by using freely available funds of comPlan. As a result of the special 
contributions, the extent of pension reductions for the beneficiaries will be limited to 6%. The var-
ious measures give rise to a past-service cost of CHF 3 million which was recognised in the fourth 
quarter of 2016 as part of pension-fund expense in the income statement. This is based on a reval-
uation of the net pension-fund obligations using the market values of the plan assets which were 
valid as of the date of the pension-fund amendment and the current actuarial assumptions which 
take into account the risk-sharing features. The past service cost equates to the difference resulting 
from the valuation based upon the previous pension-fund benefits and contributions and the val-
uation based upon the benefits and contributions provided for under the amended pension-fund 
rules. Ignoring the risk-sharing features, a negative past-service cost of CHF 546 million would have 
resulted from the plan amendment. 
In accordance with the Swiss accounting standards applicable to the pension fund (Swiss GAAP 
ARR), the surplus amounts to CHF 0.1 billion, corresponding to a coverage ratio of around 101% 
(prior year: 108%). The main reasons for the difference compared with IFRS are the application of 
differing actuarial assumptions with regard to the discount rate, life expectancy or risk sharing, as well 
as a different actuarial measurement method. The Investment Commission is the central manage-
ment, coordination and monitoring body for the management of the pension plan assets. The pen-
sion plan assets are administered using mandated, independent financial service providers. Moni-
toring is supported by an external investment controller. The Foundation Council determines the 
investment strategy and tactical bandwidths within the framework of the legal provisions. Within 
its terms of reference, the Investment Commission may undertake the asset allocation. 

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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. 

Pension cost

Defined-benefit pension plans

In CHF million  

Current service cost  

Plan amendments  

Administration expense  

Total recognised in personnel expense  

Interest expense on net defined benefit obligations  

Total recognised in financial expense  

Total expense of defined benefit plans  
recognised in income statement  

comPlan   

322   

3   

4   

329   

25   

25   

354   

Other   
plans   

8   

–   

1   

9   

–   

–   

9   

2016   

comPlan   

330   

305   

3   

5   

338   

25   

25   

–   

4   

309   

25   

25   

Other   
plans   

13   

(3)  

1   

11   

1   

1   

2015 

318 

(3) 

5 

320 

26 

26 

363   

334   

12   

346 

In addition, other comprehensive income includes an actuarial gain of CHF 1,162 million (prior year: 
loss of CHF 393 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 part  
recognised in financial result  

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

comPlan   

Other   
plans   

2016   

comPlan   

Other   
plans   

102   

(991)  

36   

–   

2   

(3)  

102   

(989)  

33   

(3)  

171   

85   

(308)  

–   

(308)  

146   

(1,161)  

(1)  

(1,162)  

399   

–   

2   

(8)  

–   

(6)  

2015 

(3) 

173 

77 

146 

393 

Gains aggregating CHF 991 million arising from the amendment to the financial assumptions of 
comPlan comprise the impact of the recognition of risk-sharing features for the first time in the 
financial assumptions totalling CHF 856 million. 

Defined-contribution pension plans
Expenses in 2016 for defined-contribution plans aggregated CHF 9 million (prior year: CHF 9 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  

Transfer of pension plans to comPlan  

Balance at 31 December  

Plan assets  

Balance at 1 January  

Interest income on plan assets  

Employer contributions  

Employee contributions  

Benefits paid  

Return (expense) 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  

comPlan   

Other   
plans   

2016   

comPlan   

Other   
plans   

2015 

12,183   

117   

12,300   

11,406   

294   

11,700 

322   

113   

178   

(325)  

(853)  

–   

–   

3   

–   

8   

1   

2   

(9)  

(1)  

1   

–   

–   

–   

14   

11,635   

(14)  

105   

330   

114   

180   

(334)  

(854)  

1   

–   

3   

–   

–   

305   

127   

169   

(288)  

253   

–   

(37)  

–   

–   

13   

3   

6   

(19)  

(6)  

89   

(1)  

(12)  

(2)  

248   

(248)  

318 

130 

175 

(307) 

247 

89 

(38) 

(12) 

(2) 

– 

11,740   

12,183   

117   

12,300 

9,307   

74   

9,381   

9,026   

242   

9,268 

88   

268   

178   

(325)  

308   

–   

–   

–   

(4)  

6   

9,826   

1   

3   

2   

(9)  

–   

–   

–   

–   

(1)  

(6)  

64   

89   

271   

180   

(334)  

102   

256   

169   

(288)  

308   

(146)  

–   

(23)  

–   

(4)  

–   

–   

–   

(5)  

–   

2   

9   

6   

104 

265 

175 

(19)  

(307) 

–   

59   

–   

(9)  

(1)  

(146) 

59 

(23) 

(9) 

(5) 

– 

215   

(215)  

9,890   

9,307   

74   

9,381 

Net defined benefit obligations recognised at 31 December  

1,809   

41   

1,850   

2,876   

43   

2,919 

Movements in recognised defined-benefit obligations are to be analysed as follows:

Other   
plans   

2016   

comPlan   

Other   
plans   

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  

comPlan   

2,876   

354   

(268)  

–   

–   

(1,161)  

–   

8   

43   

2,919   

2,380   

9   

(3)  

–   

1   

(1)  

–   

(8)  

363   

(271)  

–   

1   

(1,162)  

–   

–   

334   

(256)  

(14)  

–   

399   

–   

33   

Balance at 31 December  

1,809   

41   

1,850   

2,876   

2015 

2,432 

346 

(265) 

(15) 

30 

393 

(2) 

– 

2,919 

52   

12   

(9)  

(1)  

30   

(6)  

(2)  

(33)  

43   

The  weighted  average  duration  of  the  net  present  value  of  the  recorded  pension  obligations  is 
18 years, which is unchanged from that of the prior period. 

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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:

Category  

Government bonds Switzerland  

Corporate bonds Switzerland  

Government bonds developed markets, World  

10.0%   

Corporate bonds developed markets, World  

Government bonds emerging markets, World  

Private debt  

9.0%   

7.0%   

6.0%   

Investment   
strategy   

Quoted   

8.0%   

6.0%   

31.12.2016   

31.12.2015 

Not   
quoted   

4.5%   

0.0%   

0.0%   

0.0%   

0.0%   

6.2%   

Total   

Quoted   

6.8%   

6.0%   

8.4%   

9.2%   

7.2%   

6.2%   

2.2%   

7.8%   

10.1%   

9.0%   

6.5%   

0.0%   

Not   
quoted   

7.4%   

0.0%   

0.0%   

0.0%   

0.0%   

4.9%   

Total 

9.6% 

7.8% 

10.1% 

9.0% 

6.5% 

4.9% 

2.3%   

6.0%   

8.4%   

9.2%   

7.2%   

0.0%   

Third-party debt instruments  

46.0%   

33.1%   

10.7%   

43.8%   

35.6%   

12.3%   

47.9% 

Equity shares Switzerland  

5.0%   

5.2%   

Equity shares developed markets, World  

12.0%   

13.3%   

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%   

8.4%   

26.9%   

7.5%   

3.7%   

17.0%   

11.2%   

4.0%   

7.0%   

1.9%   

0.0%   

0.0%   

0.0%   

0.0%   

0.0%   

0.0%   

4.6%   

1.2%   

5.8%   

2.0%   

7.0%   

1.4%   

5.2%   

4.9%   

13.3%   

11.0%   

8.4%   

7.4%   

26.9%   

23.3%   

12.1%   

4.9%   

8.2%   

3.7%   

17.0%    

11.9%   

3.9%   

7.0%   

1.4%   

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% 

11.0% 

7.4% 

23.3% 

11.8% 

3.7% 

15.5% 

3.6% 

6.1% 

3.6% 

Cash and cash equivalents and other investments  

1.0%   

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Cash and cash equivalents and  
alternative investments  

12.0%   

1.9%   

10.4%   

12.3%   

1.7%   

11.6%   

13.3% 

Total plan assets  

100.0%   

73.1%   

26.9%   

100.0%   

72.5%   

27.5%   

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 5.52 years (prior year: 5.77 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 26.8% of total plan assets. Following this investment strategy, comPlan 
anticipates a target value for the value fluctuation reserve of 17.3% (basis: 2017 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 2016, plan assets include  Swisscom Ltd shares and bonds with a fair value of 
CHF 5 million (prior year: CHF 5 million). The effective return on plan assets in 2016 amounted to 
CHF 397 million (prior year: CHF –42 million). 
In 2017,  Swisscom expects to make payments to the pension funds for ordinary employee contribu-
tions totalling CHF 262 million (excluding payments for early retirements and changes to the pen-
sion 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  

Share of employee contribution to funding shortfall  

Life expectancy at age of 65 – men (number of years)  

Life expectancy at age of 65 – women (number of years)  

2016   

2015 

comPlan   

Other plans   

comPlan   

Other plans 

0.64%   

1.08%   

–   

0.64%   

40%   

22.26   

24.32   

0.91%   

0.74%   

–   

1.03%   

–   

22.26   

24.32   

0.94%   

1.75%   

–   

0.94%   

–   

21.49   

23.96   

1.46% 

1.64% 

– 

1.34% 

– 

21.49 

23.96 

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.  The  level  of 
growth in pensions reflects comPlan’s lack of potential. Interest accruing on the retirement savings 
equates to the discount rate. As regards the life-expectancy assumptions,  Swisscom applies the 
BVG 2010 generation tables until the end of 2015 and for 2016 onwards, the BVG 2015 generation 
tables.
For  the  actuarial  computations  as  of  31  December  2016  and  the  effects  of  the  pension-fund 
amendments decided upon in the fourth quarter of 2016, the risk-sharing effects contained in the 
formal regulatory framework were taken into account in the financial assumptions in two steps. 
With the implicit assumption of a future return on plan assets equal to the discount rate, the recur-
rent contributions provided for under the pension-fund rules are insufficient for the correct current 
funding of the benefits provided for under the pension-fund rules of comPlan. There results a struc-
tural funding shortfall. For the actuarial computations, it is assumed, as a first step, that the Foun-
dation  Council  will  decide  upon  measures  to  eliminate  the  funding  gap  in  accordance  with  the 
formal regulatory  framework.  As  a  measure,  it  is  assumed  that future  pensions  will  be  lowered 
gradually over a period of 10 years by 5.6%. This assumption considers that for the determination 
of  the  conversion  rate  in  the  extra-mandatory  portion,  the  discount  rate  of  0.64%  used  for  the 
actuarial computation will be applied and that the legal conversion rate of 6.8% will be applied in 
the mandatory area. Even after assuming a curtailment of future benefits, there remains a struc-
tural funding shortfall which is arithmetically divided over the employer and employees in a second 
step. The assumption is that the obligation of the employer legally and de-facto is limited to 60% of 
the funding shortfall. These assumptions are based upon the legal provisions regarding the elimi-
nation of funding deficits as well as the specific behavioural patterns and measures taken both by 
the employer and the Foundation Council. As a result of the assumption of a curtailment in bene-
fits and a limitation of the share of the funding shortfall, there results a reduction in defined-ben-
efit  obligations  of  CHF  856  million,  which  was  recognised  in  other  comprehensive  income  as  a 
change in accounting estimate. Of this amount, CHF 145 million relates to the curtailment of ben-
efits assumed in the first step. The effect of limiting the employer’s obligations in the second step 
amounts  to  CHF  711  million.  No  risk-sharing  features  were  taken  into  account  for  the  actuarial 
computation as of 31 December 2015. The estimation process to determine the financial assump-
tions taking into account the risk-sharing features contained in the formal regulatory framework 
was  amended  in  2016  in  order  to  present  a  more  realistic  view  of  the  effective  pension-plan 
expense which will arise for the company. With the current low level of interest rates, failure to take 
the risk-sharing features into consideration leads to a distorted presentation of the recognised net 
pension-fund  liability  and  to  unrealistically  high  negative  past-service  costs  in  the  case  of  plan 
amendments.

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Sensitivity analysis comPlan 

In CHF million  

Discount rate (change +/–0.5%)  

Expected rate of salary increases (change +/–0.5%)  

Expected rate of pension increases (change +0.5%; –0.0%)  

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

Share of employee contribution to funding shortfall (change +/–10%)  

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

Defined benefit obligations   

Current service cost   1

Increase   
Assumption   

Decrease   
Assumption   

Increase   
Assumption   

Decrease 
Assumption 

(574)  

47   

547   

25   

178   

128   

670   

(45)  

–   

(23)  

(178)  

(129)  

(40)  

7   

30   

8   

–   

5   

48 

(7) 

– 

(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

Management Incentive Plan

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 the form of  Swisscom shares. Members of the 
Group Executive 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 maxi-
mum of 50% at their discretion. The shares are allocated based on their tax values. The level of the 
earnings-related compensation and the number of shares allocated are determined in the subse-
quent business year once the financial statements are finalised. The shares allocated to the mem-
bers of the Group Executive Board are based on the variable earnings-related compensation of the 
prior year. The tax value per share amounts to CHF 439 (prior year: CHF 473). The shares are subject 
to a retention period of three years from the grant date. The shares are vested immediately upon 
allocation.
In 2016, 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 2016  

Members of the Board of Directors  

Members of the Group Executive Board 1 

Other Management members  

Total 2016  

1  Allocation for the financial year 2015. 

Number of   
allocated shares   

Market price   
in CHF   

Expense in 
CHF million 

1,308   

1,841   

3,337   

6,486   

523   

523   

515   

523   

0.7 

1.0 

1.7 

3.4 

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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. 

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 workforce  

Allowances for receivables  

Administration expense  

Miscellaneous operating expenses  

Total other operating expense  

Number of   
allocated shares   

Market price   
in CHF   

Expense in 
CHF million 

1,302   

1,268   

1,309   

3,879   

563   

563   

563   

563   

2016   

361   

256   

9   

114   

271   

216   

304   

191   

94   

122   

610   

0.7 

0.7 

0.7 

2.1 

2015 

345 

285 

10 

104 

261 

227 

300 

200 

81 

143 

741 

2,548   

2,697 

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

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  

Income from employment company Worklink (personnel hire)  

Miscellaneous income  

Total capitalised costs of self-constructed assets and other income  

2016   

347   

20   

6   

95   

468   

2015 

337 

27 

5 

109 

478 

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. 

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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 sale of associates. See Note 25.  

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  

Other financial expense  

Total financial expense  

Financial income and financial expense, net  

2016   

13   

6   

–   

42   

7   

12   

80   

(168)  

(10)  

(25)  

–   

(11)  

(21)  

(235)  

(155)  

2015 

10 

8 

19 

– 

– 

6 

43 

(199) 

(13) 

(26) 

(40) 

(13) 

(24) 

(315) 

(272) 

The net interest expense on financial assets and financial liabilities is to be analysed as follows: 

In CHF million  

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 net interest expense on financial assets and financial liabilities  

2016   

13   

13   

(134)  

(29)  

(5)  

(168)  

(155)  

2015 

10 

10 

(162) 

(32) 

(5) 

(199) 

(189) 

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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  

2016   

305   

–   

81   

386   

339   

47   

2015 

296 

(1) 

106 

401 

387 

14 

In addition, the other comprehensive income includes negative current and deferred income taxes 
of CHF 322 million (prior year: CHF 133 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  

2016   

(83)  

(238)  

(1)  

–   

(322)  

2015 

51 

80 

(1) 

3 

133 

In  the  past,  income  taxes  on  foreign-currency  related  impairment  losses  on  Group  subsidiaries 
were recognised under other comprehensive income. As a result of restructuring in 2016, these 
impairment losses can no longer be asserted for tax purposes. The resultant effect on income taxes 
in other comprehensive income in 2016 amounts to CHF 79 million. 

Analysis of income taxes

The  applicable  income  tax  rate  which  serves  to  prepare  the  following  analysis  of  income  tax 
expense is the weighted average income tax rate calculated on the basis of the Group’s operating 
subsidiaries in Switzerland. The applicable income tax rate remains unchanged from the prior year 
at 20.9%. 

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  

2016   

1,817   

173   

1,990   

20.9%   

416   

1   

(2)  

(8)  

5   

6   

(12)  

(26)  

6   

–   

386   

2015 

1,692 

71 

1,763 

20.9% 

368 

(5) 

19 

2 

(7) 

7 

– 

(23) 

36 

4 

401 

19.4%   

22.7% 

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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  

2016   

125   

305   

5   

(324)  

(4)  

–   

107   

(18)  

125   

105   

2   

2015 

155 

295 

23 

(345) 

(5) 

2 

125 

(21) 

146 

129 

(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   

36   

–   

78   

359   

118   

138   

729   

(568)  

(326)  

(76)  

–   

–   

(99)  

(1,069)  

31.12.2016   

Net   
amount   

Assets   

Liabilities   

31.12.2015 

Net 
amount 

41   

–   

86   

582   

171   

192   

(523)  

(335)  

(59)  

–   

–   

(91)  

1,072   

(1,008)  

(532)  

(326)  

2   

359   

118   

39   

(340)  

281   

(621)  

(435)  

95   

(482) 

(335) 

27 

582 

171 

101 

64 

354 

(290) 

(121) 

185 

In 2016, 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   
31.12.2015   

    Recognised   
in income   
statement   

    Recognised   
in other   
compre-   
hensive   
income   

Change   
in scope   
of consoli-   

Foreign   
currency   
translation   

Balance at 
dation    adjustments    31.12.2016 

(482)  

(335)  

27   

582   

171   

101   

64   

(50)  

13   

(25)  

15   

(52)  

18   

(81)  

–   

–   

–   

(238)  

–   

(79)  

(317)  

–   

(5)  

–   

–   

–   

–   

(5)  

–   

1   

–   

–   

(1)  

(1)  

(1)  

(532) 

(326) 

2 

359 

118 

39 

(340) 

184

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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   
31.12.2014   

    Recognised   
in income   
statement   

    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 

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 2016, various subsidiaries recognised deferred tax 
assets on tax loss carry-forwards and other temporary differences totalling CHF 729 million (prior 
year: CHF 1,072 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 10 million (prior year: CHF 202 million) were recognised by subsidiaries reporting a loss in 2015 
or 2016. On the basis of the approved business plans of these subsidiaries,  Swisscom considers 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  

31.12.2016   

31.12.2015 

–   

–   

4   

13   

13   

27   

29   

27   

113   

72   

41   

– 

1 

8 

12 

15 

22 

26 

32 

116 

84 

32 

No deferred tax liabilities (prior year: CHF 6 million) were recognised on the undistributed earnings 
of subsidiaries as of 31 December 2016. Temporary differences of subsidiaries and associates, on 
which  no  deferred  income  taxes  were  recognised  as  of  31  December  2016,  amounted  to 
CHF 1,390 million (prior year: CHF 931 million). 

16  Earnings per share

Undiluted earnings per share are calculated by dividing net income attributable to shareholders of 
 Swisscom  Ltd  by  the  weighted  average  number  of  shares  outstanding.  Treasury  shares  are  not 
counted in the number of outstanding shares.

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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)  

2016   

1,604   

2015 

1,361 

51,800,352   

51,801,558 

30.97   

26.27 

 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  

31.12.2016   

31.12.2015 

329   

329   

324 

324 

As in the prior year,  Swisscom had no current term deposits outstanding in 2016. 

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  

186

Receivables from construction contracts  

Other receivables  

Allowances  

Total other receivables, net  

Total trade and other receivables  

31.12.2016   

31.12.2015 

2,401   

207   

(183)  

2,425   

45   

9   

29   

31   

(7)  

107   

2,532   

2,334 

246 

(184) 

2,396 

89 

9 

25 

21 

(5) 

139 

2,535 

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 
 factors. Amongst these are ageing analyses of receivables, the current solvency of customers and 
experience from the past.
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  

31.12.2016   

31.12.2015 

1,833   

744   

31   

2,608   

(65)  

(116)  

(2)  

(183)  

2,425   

1,836 

715 

29 

2,580 

(58) 

(125) 

(1) 

(184) 

2,396 

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Analysis of maturity and allowances

The due dates of trade receivables as well as the related valuation allowances are to be analysed as 
follows:

In CHF million  

Not due  

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   

31.12.2016   

Allowance   

Gross amount   

31.12.2015 

Allowance 

1,881   

366   

92   

101   

168   

2,608   

(7)  

(3)  

(7)  

(25)  

(141)  

(183)  

1,855   

364   

73   

94   

194   

2,580   

(7) 

(5) 

(5) 

(28) 

(139) 

(184) 

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

In CHF million  

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  

Additions to allowances  

Write-off of irrecoverable receivables subject to allowance  

Release of unused allowances  

Balance at 31 December 2016  

Construction contracts

Trade   
receivables   

Other 
receivables 

195   

84   

(78)  

(1)  

1   

(3)  

(14)  

184   

95   

(92)  

(4)  

183   

15 

1 

– 

(1) 

– 

(10) 

– 

5 

3 

(1) 

– 

7 

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  

2016   

2015 

79   

(17)  

62   

(47)  

15   

29   

(14)  

36   

88 

(10) 

78 

(62) 

16 

25 

(9) 

52 

In 2016, construction contracts generated net revenues of CHF 252 million (prior year: CHF 262 million).

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19  Other financial assets

In CHF million  

Balance at 31 December 2014  

Additions  

Disposals  

Additions from business combinations  

Change in fair value  

Foreign currency translation adjustments  

Balance at 31 December 2015  

Additions  

Disposals  

Change in fair value  

Impairment losses  

Foreign currency translation adjustments  

Balance at 31 December 2016  

Thereof other current financial assets  

Thereof other non-current financial assets  

Loans and receivables

Loans and   
receivables   

Available-   
for-sale   

Valued   
at fair value   

205   

21   

(33)  

4   

–   

(1)  

196   

127   

(24)  

–   

(29)  

4   

274   

103   

171   

50   

17   

(19)  

–   

4   

–   

52   

10   

(8)  

7   

–   

–   

61   

2   

59   

11   

61   

–   

–   

3   

–   

75   

61   

(61)  

27   

–   

2   

104   

72   

32   

Total 

266 

99 

(52) 

4 

7 

(1) 

323 

198 

(93) 

34 

(29) 

6 

439 

177 

262 

As of 31 December 2016, term deposits totalled CHF 93 million (prior year: CHF 8 million). Financial 
assets as of 31 December 2016 in an amount of CHF 152 million (prior year: CHF 149 million) were 
not freely available. These assets serve as security for bank loans. As of 31 December 2016, loans to 
associates  of  CHF  6  million  (prior  year:  CHF  4  million)  were  recorded  which  are  regarded  as  net 
investments  in  associates.  In  2016,  impairment  losses  in  an  amount  of  CHF  29  million  were 
 recognised on these loans. See Note 25. 

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 2016, the carrying amount of investments in shares recorded at 
cost totalled CHF 41 million (prior year: CHF 37 million).

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 63 million (prior year: CHF 61 million) 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-balance  liabilities  arising  from  cross-border  lease  agreements.  See  Note  33.  As  at 
31 December 2016, derivative financial instruments with a positive market value of CHF 41 million 
were also recognised (prior year: CHF 14 million). Derivative financial instruments include forward 
foreign currency transactions, foreign currency swaps and interest rate swaps. See Note 33.

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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  

31.12.2016   

31.12.2015 

10   

148   

2   

–   

160   

(6)  

154   

5 

170 

3 

– 

178 

(4) 

174 

In 2016, inventory-related costs amounting to CHF 1,141 million (prior year: CHF 1,143 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  

Contract fulfillment costs  

Total other non-current non-financial assets  

31.12.2016   

31.12.2015 

236   

4   

51   

34   

325   

27   

67   

94   

159 

6 

47 

26 

238 

10 

70 

80 

22  Non-current assets held for sale

On 31 December 2015 and 2016, there were no non-current assets held for sale. As of 31 December 
2014, real-estate properties and investments in associates with a carrying amount of CHF 109 mil-
lion were recognised which were sold in 2015 at carrying value.

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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 2014  

Additions  

Disposals  

Additions from business combinations  

Disposals from sales of subsidiaries  

Adjustment to dismantlement and restoration costs  

Other reclassifications  

Foreign currency translation adjustments  

Balance at 31 December 2015  

Additions  

Disposals  

Adjustment to dismantlement and restoration costs  

Other reclassifications  

Foreign currency translation adjustments  

2,785   

4   

(110)  

–   

–   

–   

92   

(9)  

2,762   

7   

(30)  

–   

5   

(1)  

26,248   

1,495   

(1,266)  

–   

(35)  

(51)  

124   

(386)  

26,129   

1,423   

(550)  

(47)  

108   

(40)  

3,621   

252   

(144)  

1   

(4)  

(4)  

116   

–   

3,838   

242   

(141)  

(2)  

82   

–   

Balance at 31 December 2016  

2,743   

27,023   

4,019   

Accumulated depreciation and impairment losses  

Balance at 31 December 2014  

Depreciation  

Disposals  

Disposals from sales of subsidiaries  

Other reclassifications  

Foreign currency translation adjustments  

Balance at 31 December 2015  

Depreciation  

Disposals  

Other reclassifications  

Foreign currency translation adjustments  

2,019   

38   

(59)  

–   

–   

(2)  

1,996   

37   

(13)  

(1)  

–   

19,153   

1,061   

(1,266)  

(34)  

(7)  

(191)  

18,716   

1,103   

(550)  

(1)  

(21)  

2,352   

310   

(136)  

(3)  

–   

1   

2,524   

308   

(136)  

–   

–   

Balance at 31 December 2016  

2,019   

19,247   

2,696   

590   

146   

–   

–   

–   

–   

(372)  

(2)  

362   

197   

(1)  

–   

(204)  

–   

354   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

Total 

33,244 

1,897 

(1,520) 

1 

(39) 

(55) 

(40) 

(397) 

33,091 

1,869 

(722) 

(49) 

(9) 

(41) 

34,139 

23,524 

1,409 

(1,461) 

(37) 

(7) 

(192) 

23,236 

1,448 

(699) 

(2) 

(21) 

23,962 

10,177 

9,855 

9,720 

Net carrying amount  

Net carrying amount at 31 December 2016  

Net carrying amount at 31 December 2015  

Net carrying amount at 31 December 2014  

724   

766   

766   

7,776   

7,413   

7,095   

1,323   

1,314   

1,269   

354   

362   

590   

In 2016, borrowing costs amounting to CHF 6 million were capitalised (prior year: CHF 8 million). 
The average interest rate used for the capitalisation of borrowing costs was 1.7% (prior year: 1.9%). 
As  of  31  December  2016,  the  net  carrying  amount  of  buildings  acquired  under  finance  leases 
amounted to CHF 382 million (prior year: CHF 406 million). See Note 28 for further information on 
the adjustments to dismantling and restoration costs.

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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 2014  

6,540   

1,307   

1,980   

1,133   

272   

Additions  

Disposals  

Reclassifications  

Additions from business combinations  

Disposals from sales of subsidiaries  

Foreign currency translation adjustments  

–   

–   

–   

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   

Additions  

Disposals  

Reclassifications  

Additions from business combinations  

–   

–   

–   

–   

Foreign currency translation adjustments  

(18)  

138   

(202)  

71   

–   

(1)  

187   

(75)  

31   

–   

(12)  

–   

(12)  

–   

22   

(8)  

Balance at 31 December 2016  

6,547   

1,477   

2,166   

1,084   

Accumulated amortisation and impairment losses  

Balance at 31 December 2014  

1,557   

Amortisation  

Impairment losses  

Disposals  

Disposals from sales of subsidiaries  

Reclassifications  

Foreign currency translation adjustments  

Balance at 31 December 2015  

Amortisation  

Impairment losses  

Disposals  

Reclassifications  

–   

–   

–   

–   

–   

(153)  

1,404   

–   

–   

–   

–   

Foreign currency translation adjustments  

(13)  

838   

217   

2   

(75)  

(18)  

16   

(10)  

970   

246   

–   

(200)  

(2)  

(1)  

1,499   

228   

–   

(47)  

(2)  

(9)  

(83)  

1,586   

234   

2   

(75)  

1   

(10)  

905   

93   

–   

–   

(1)  

–   

(85)  

912   

69   

–   

(12)  

–   

(8)  

–   

–   

–   

4   

–   

(26)  

250   

–   

–   

–   

–   

(2)  

248   

203   

25   

–   

–   

–   

–   

(20)  

208   

25   

–   

–   

–   

(2)  

Total 

12,218 

547 

(163) 

40 

357 

(49) 

(481) 

986   

205   

(35)  

(76)  

16   

(15)  

(15)  

1,066   

12,469 

247   

(54)  

(93)  

–   

(1)  

572 

(343) 

9 

22 

(42) 

1,165   

12,687 

312   

111   

1   

(34)  

(14)  

–   

(9)  

367   

115   

6   

(48)  

3   

(2)  

5,314 

674 

3 

(156) 

(35) 

7 

(360) 

5,447 

689 

8 

(335) 

2 

(36) 

Balance at 31 December 2016  

1,391   

1,013   

1,738   

961   

231   

441   

5,775 

Net carrying amount  

Net carrying amount at 31 December 2016  

Net carrying amount at 31 December 2015  

Net carrying amount at 31 December 2014  

5,156   

5,161   

4,983   

464   

501   

469   

428   

449   

481   

123   

170   

228   

17   

42   

69   

724   

699   

674   

6,912 

7,022 

6,904 

As of 31 December 2016, other intangible assets included advance payments made and uncom-
pleted development projects of CHF 215 million (prior year: CHF 154 million). Apart from goodwill, 
there are no intangible assets with indefinite useful lives. As of 31 December 2016, accumulated 
impairment losses on goodwill of CHF 1,391 million were recognised. Goodwill arising from invest-
ments in associates is included 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 activities. 
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  

31.12.2016   

31.12.2015 

2,620   

2,620 

662   

907   

529   

438   

662 

907 

533 

439 

5,156   

5,161 

Goodwill was tested for impairment in the fourth quarter of 2016 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 
 estimated  on  the  basis  of  the  business  plans  approved  by  management  in  general  covering  a 
 three-year period. A planning horizon of five years is used for the impairment test of Fastweb. For 
the free cash flows extending beyond the detailed planning period, a terminal value was computed 
by  capitalising the normalised cash flows using an assumed long-term constant growth rate. The 
growth rates applied are those customarily assumed for the country or market. The key  assumptions 
underlying the calculations are as follows: 

Cash-generating unit  

Residential Customers  Swisscom Switzerland  

WACC   
pre-tax   

6.66%   

Small and Medium-Sized Enterprises  Swisscom Switzerland  

6.66%   

Enterprise Customers  Swisscom Switzerland  

Fastweb  

6.64%   

9.63%   

5.25%   

5.25%   

5.25%   

7.38%   

WACC   
pre-tax   

6.57%   

6.61%   

6.61%   

0%   

0%   

0%   

1.0%   

10.30%   

2016   

WACC   

Long-term   
post-tax    growth rate   

2015 

WACC   

Long-term 
post-tax    growth rate 

5.20%   

5.20%   

5.20%   

7.50%   

0% 

0% 

0% 

1.0% 

Other cash-generating units  

7.3–12.2%    6.3–9.5%   

0–1.0%    7.1–12.1%    6.3–9.5%   

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 -
generating units to exceed the recoverable amount.

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Fastweb 

The impairment test of Fastweb was undertaken in the fourth quarter of 2016. 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  2017  to  2021.  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   detailed planning period up to 2021. In the prior year, an average annual growth in revenue 

In the business plan, an average annual growth in revenue of 6.25% is expected for the 

Projected EBITDA margin  
(EBITDA as % of net revenue)  

of 4.2% had been expected for the detailed planning period 2016–2020. 

Normalised EBITDA margin in the terminal value amounted to 34% (prior year: 40%). 

Projected capital expenditure rate  
(capex as % of net revenue)  

Normalised capital expenditure as a percentage of net revenue in the terminal value 
came to 20% (prior year: 23%). 

Post-tax discount rate  

Long-term growth rate  

The post-tax discount rate is 7.38% (prior year: 7.50%) and the related pre-tax discount rate 
is 9.63% (prior year: 10.30%). 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, however, a floor interest rate of 3% 
is applied. A premium for the country risk of Italy is then added. 

The normalised free cash flows in the terminal value were capitalised with a perpetual 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 710 million (CHF 768 million). 
The following changes in material assumptions lead to a situation where the value in use equates 
to the net carrying amount:

Average annual growth rate through 2021 with  
the same EBITDA margin as in the business plan  

Normalised EBITDA margin  

Normalised capital expenditure rate  

Post-tax discount rate  

Long-term growth rate  

25  Investments in associates

In CHF million  

Balance at 1 January  

Additions  

Disposals  

Dividends  

Share of net results  

Share of other comprehensive income  

Foreign currency translation adjustments  

Balance at 31 December  

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Assumptions   

Sensitivity 

6.3%   

34%   

20%   

7.38%   

1.0%   

4.3% 

31% 

23% 

8.84% 

–0.8% 

2016   

223   

11   

(41)  

(17)  

26   

(7)  

(2)  

193   

2015 

182 

50 

– 

(22) 

23 

– 

(10) 

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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 17 million (prior 
year: CHF 22 million) is attributable mainly to the dividends distributed by Belgacom International 
Carrier Services. In 2016, an aggregate negative amount of CHF 3 million was recognised as part of 
the attributable share of results in associates. Included in this amount are impairment losses of 
CHF 29 million on loans to associates which are regarded as a net investment in associates. See 
Note 19.
In  December  2016,   Swisscom  disposed  of  its  share  in  Metroweb  S.p.A.  for  a  purchase  price  of 
EUR 80 million (CHF 86 million) thus giving rise to a gain on disposal of CHF 41 million which was 
 recognised as other finance income. 
Additions in 2015 comprise investments by  Swisscom in finnova ltd bankware (banking software), 
siroop Ltd (online marketplace), Admeira Ltd (previously known as Ringier Publishing AG, advertising 
marketing) and Managed Mobility AG (fleet management and fleet optimisation).
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  

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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  

2016   

2015 

2,453   

(2,371)  

82   

34   

1,178   

202   

(899)  

(113)  

368   

2,575 

(2,418) 

157 

104 

1,073 

933 

(964) 

(429) 

613 

31.12.2016   

31.12.2015 

208   

645   

251   

16   

1   

1   

3   

1,125   

545   

5,495   

487   

492   

33   

62   

257   

7,371   

8,496   

746 

45 

350 

16 

2 

6 

30 

1,195 

610 

5,385 

581 

510 

13 

55 

244 

7,398 

8,593 

 
 
 
 
 
 
 
  
 
 
 
   
 
 
 
  
 
 
 
   
 
  
 
 
 
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 EUR 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  

Due within   

Par value   
in CHF   

31.12.2016   

31.12.2015 

Carrying amount 

2016   

2016   

2017   

2017   

2020   

2020   

2028   

130   

542   

70   

64   

258   

215   

101   

–   

–   

70   

64   

258   

219   

142   

753   

130 

542 

– 

– 

326 

219 

139 

1,356 

During 2015 and 2016,  Swisscom took up short-term bank loans in CHF and EUR on a weekly and 
monthly  basis.  As  of  31  December  2016,  there  were,  as  a  result,  short-term  bank  loans  totalling 
CHF 70 million and EUR 60 million outstanding (prior year: CHF 130 million and EUR 500 million). 
In the prior year,  Swisscom had taken up a bank loan of EUR 200 million with a term of until 2020. 
This interest-bearing EUR-denominated bank loan was transformed into variable-rate CHF inter-
est-bearing financing through a foreign-currency swap and was designated as a fair value hedge for 
hedge accounting purposes. As of 31 December 2016, no transaction costs were recognised in con-
nection with the bank loans, as in the prior year. The effective interest rate of the CHF denominated 
bank  loans  was  –0.20%,  in  EUR  –0.16%  and  in  USD  4.62%.  A  bank  loan  of  EUR  240  million 
(CHF 258 million) was designated for hedge accounting for net investments in foreign sharehold-
ings. 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 exer-
cise control over  Swisscom. 
Swisscom  has  two  confirmed  lines  of  credit  from  banks  each  amounting  to  CHF  1,000  million 
maturing in 2020 and 2022, respectively. As of 31 December 2016, none of these lines of credit had 
been drawn down, as in the prior year. 

Debenture bonds

In CHF million  

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  

Debenture bond in CHF  

Debenture bond in CHF  

Debenture bond in CHF  

Total debenture bonds  

Maturity years   

2007–2017   

2009–2018   

2013–2020   

2014–2021   

2010–2022   

2015–2023   

2012–2024   

2015–2025   

2014–2026   

2016–2027   

2016–2028   

2014–2029   

2016–2032   

2015–2035   

Par value   
in CHF   

600   

1,425   

537   

537   

500   

250   

500   

537   

200   

200   

200   

160   

300   

150   

Nominal   
interest rate   

3.75%   

3.25%   

2.00%   

1.88%   

2.63%   

0.25%   

1.75%   

1.75%   

1.50%   

0.38%   

0.38%   

1.50%   

0.13%   

1.00%   

Carrying amount 

31.12.2016   

31.12.2015 

610   

1,434   

610 

1,432 

535   

536   

500   

253   

504   

554   

202   

198   

202   

161   

299   

152   

539 

540 

499 

251 

504 

540 

202 

– 

– 

161 

– 

152 

6,140   

5,430 

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In 2016,  Swisscom issued three debenture bonds with an aggregate nominal value of CHF 700 mil-
lion: of this amount, CHF 200 million bears a coupon rate of 0.375% maturing in 2028, CHF 300 mil-
lion bearing interest of 0.125% maturing in 2032 as well as an issue of CHF 200 with coupon rate of 
0.375% maturing in 2027. These debenture bonds issues were taken up to repay outstanding debts. 
In  the  prior  year,   Swisscom  took  up  debenture  bonds  totalling  CHF  400  million.  Related  to  this, 
interest rate swaps were entered into for a nominal amount of CHF 425 million in order to hedge 
the interest rate risk on financing received and were designated as fair value hedges for hedge-ac-
counting  purposes. 
In  2015,   Swisscom  had  taken  up  a  debenture  bond  totalling  EUR  500  million  (CHF  542  million) 
through the intermediary of Lunar Funding V. This interest-bearing financing of EUR 500 million 
was swapped into variable-rate financing in CHF by means of a foreign-currency swap and desig-
nated as a fair value hedge for hedge-accounting purposes. Furthermore,  Swisscom repaid a deben-
ture bond amounting to CHF 500 million upon maturity in the prior year. 

Private placements

In CHF million  

Private placements in CHF domestic  

Private placements in CHF abroad  

Private placements in CHF abroad  

Private placements in CHF abroad  

Private placements in CHF domestic  

Total private placements  

Due within   

Par value   
in CHF   

31.12.2016   

31.12.2015 

Carrying amount 

2016   

2017   

2018   

2019   

2031   

200   

250   

72   

278   

150   

–   

249   

70   

269   

150   

738   

200 

247 

69 

265 

150 

931 

In the first quarter of 2016, a maturing private placement totalling CHF 150 million was extended 
by a further 15 years at a fixed interest rate of 0.56%. As in the prior year, no transaction costs were 
recorded as of 31 December 2016 in connection with the private placements. The effective interest 
rate on the private  placements is 1.2%. The Swiss-franc-denominated private placements with a 
carrying value of CHF 588 million maturing in 2017 to 2019 may become due for immediate repay-
ment 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 Confederation 
permanently give up its majority shareholding in  Swisscom. 

Liabilities arising from finance leases

 Swisscom concluded two agreements in 2001 for the sale of real estate. At the same time,  Swisscom 
entered into long-term agreements to lease back part of the real estate sold which, in part, qualify 
as finance leases. The gain realised on real estate classified as finance leases was deferred. As of 
31 December 2016, the deferred gains totalled CHF 158 million (prior year: CHF 163 million). The 
deferred gains are released to other income over the term of the individual leases. The effective 
interest rate of the finance lease liabilities was 6.0%. 

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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  

31.12.2016   

31.12.2015 

45   

44   

38   

34   

33   

984   

1,178   

(670)  

508   

16   

492   

46 

40 

39 

36 

35 

1,060 

1,256 

(730) 

526 

16 

510 

The  future  payments  of  the  liabilities  arising  under  finance  leases,  expressed  in  terms  of  their 
 present value, as of 31 December 2015 and 2016 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  

31.12.2016   

31.12.2015 

16   

16   

11   

7   

6   

452   

508   

16 

11 

10 

7 

6 

476 

526 

In addition, operating lease arrangements exist for miscellaneous real estate with terms of 1 to 
25 years. See Note 35. In 2016, conditional rental payments of CHF 2 million were recorded as rental 
expense (prior year: CHF 3 million).

Other non-interest-bearing financial liabilities

On 31 December 2016, the carrying value of other non-interest-bearing financial liabilities amounts 
to CHF 260 million (prior year: CHF 274 million). Included therein is the carrying value of a financial 
liability in the amount of CHF 233 million (prior year: CHF 230 million) arising from the acquisition 
of search.ch AG in 2015. See note 5. 

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  

31.12.2016   

31.12.2015 

1,192   

405   

1,597   

32   

18   

14   

235   

299   

1,058 

428 

1,486 

23 

23 

9 

227 

282 

1,896   

1,768 

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28  Provisions

In CHF million  

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  

Additions to provisions  

Present-value adjustments  

Release of unused provisions  

Use of provisions  

Balance at 31 December 2016  

Thereof current provisions  

Thereof non-current provisions  

Termination   
benefits   

Dismantlement   
and restoration   
costs   

Regulatory   
and competition   
law proceedings   

29   

70   

–   

(3)  

(8)  

–   

–   

–   

88   

50   

–   

(30)  

(29)  

79   

74   

5   

646   

–   

35   

(86)  

(2)  

–   

–   

–   

593   

5   

56   

(105)  

(7)  

542   

–   

542   

106   

208   

–   

–   

(4)  

–   

–   

–   

310   

26   

–   

–   

(186)  

150   

10   

140   

Other   

146   

23   

2   

(7)  

(14)  

2   

(2)  

(2)  

148   

68   

2   

(11)  

(16)  

191   

98   

93   

Total 

927 

301 

37 

(96) 

(28) 

2 

(2) 

(2) 

1,139 

149 

58 

(146) 

(238) 

962 

182 

780 

Provisions for employee reduction programme

In the fourth quarter of 2016,  Swisscom recognised a provision for personnel reduction costs of 
CHF 50 million.  Swisscom operates in a highly competitive market characterised by radical transfor-
mations, fierce rivalry and pricing pressures.  Swisscom has set itself the goal of reducing its cost 
basis from 2015 through to 2020 by over CHF 300 million. This is to be achieved through organisa-
tional changes, job reductions, optimisation of processes and the migration to All-IP technology. 
Resources will thus be freed up in order to continue to invest in infrastructure, new fields of activity 
and to exploit opportunities resulting from digitalisation. The measures planned will result in the 
elimination of positions in Switzerland and in employees participating in the social plan. 

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 1.18% (prior year: 1.48%). The effect of using different interest rates amounted to CHF 47 million 
(prior year: CHF 24 million). In 2016, the cost index used for computing the dismantling costs was 
lowered, the impact of which aggregated CHF 103 million. In 2016, as a result of reassessments, 
adjustments  totalling  CHF  49  million  (prior  year:  CHF  55  million)  were  recorded  under  property, 
plant  and  equipment  and  CHF  4  million  (prior  year:  CHF  7  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 51 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 74 million. 

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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. 
The determination of the prices for access services during 2013 to 2016 is still pending. 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 is found to have been violated. The level of the penalty is depen-
dent 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 business 
years on the relevant markets in Switzerland. Claims under civil law against  Swisscom were asserted 
which might prevail in the event that a legally enforceable finding as to market abuse is reached. 
Any applicable payments will depend upon the date on which legally-binding decrees and decisions 
are issued. 
In 2009, Weko levied a penalty totalling CHF 220 million on  Swisscom for abuse of a market-domi-
nant position in the case of ADSL services during the period through to the end of 2007.  Swisscom 
has appealed against the ruling to the Federal Administrative Court. In September 2015, the Fed-
eral 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. As a result of the decision,  Swisscom 
recognised a 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 million as no suspensive effect was granted.
On  the  basis  of  legal  opinions,  provisions  for  regulatory  and  competition-law  proceedings  were 
raised and then released in the third and fourth quarters of 2015 which are presented on a net basis 
for procedural reasons. 

Other provisions

Other provisions include provisions for environmental, contractual and tax risks. The non-current 
portion of the provisions will most likely be settled in 2017 and 2018. 

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. 
The determination of the prices for access services during 2013 to 2016 is still pending. 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 is found to have been violated. The amount of the penalty is depen-
dent 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 business 
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 pursuant to the Anti-Trust Law in the 
area of broadcasting live-sport events on pay TV. In May 2016, Weko decreed a penalty of CHF 72 mil-
lion on  Swisscom as part of these proceedings.  Swisscom rejects the accusations and is of the opinion 
that  it  has  conducted  itself  in  a  lawful  manner  in  the  marketing  of  sports  contents.  In  addition, 
claims  under  civil  law  against   Swisscom  were  asserted  which  might  prevail  in  the  event  that  a 
legally  enforceable  finding  as  to  market  abuse  is  reached.  Swisscom  has  challenged  the  penalty 
imposed in the Federal Administrative Court and from a current perspective, considers the levying of 

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sanctions in the court of last appeal as not probable. For this reason, it has established no provision 
in the consolidated financial statements as of and for the year ended 31 December 2016, as in the 
prior year. 
In November 2015, in its investigation as to the invitation to tender for the corporate network of the 
Swiss Post in 2008, Weko reached the conclusion that  Swisscom has a market-dominant position 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 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 2016.

Contingent assets from litigation

In 2015, the Italian competition authorities (AGCM) found Telecom Italia guilty of 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 
therewith. In the fourth quarter of 2015, Fastweb and Telecom Italia reached an out-of-court settle-
ment which encompassed the contested receivables of both parties due from each other. In the 
second quarter of 2016, Telecom Italia made a payment of EUR 55 million (CHF 60 million). As at 
31 December 2016, there continued to exist for Fastweb, as a result of the settlement, an uncertain 
receivable to which conditions are attached. Disclosure of the amount of the receivable is waived for 
contractual and procedural reasons.

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  

31.12.2016   

31.12.2015 

440   

94   

30   

86   

650   

158   

174   

332   

436 

97 

32 

128 

693 

163 

196 

359 

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 over the lease term to 
the income statement under other income. See Notes 13 and 26.

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31  Additional information concerning equity 

Share capital and treasury shares

As of 31 December 2016, 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 3 million (prior year: 
CHF 2 million) were allocated for share-based compensation plans. See Note 11. 
The holdings of treasury shares have changed as follows:

Balance at 31 December 2014  

Purchases on the market  

Allocated for share-based compensation  

Balance at 31 December 2015  

Purchases on the market  

Allocated for share-based compensation  

Balance at 31 December 2016  

Number   

149   

3,730   

(3,879)  

–   

8,000   

(6,486)  

1,514   

Average price   
in CHF   

In CHF million 

525   

567   

563   

–   

520   

520   

–   

– 

2 

(2) 

– 

4 

(3) 

1 

As of 31 December 2016,  Swisscom had 1,514 treasury shares in its portfolio (prior year: none). As a 
result, the balance of shares outstanding as at 31 December 2016 totalled 51,800,429 (prior year: 
51,801,943 shares). 

Other reserves

In CHF million  

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  

Foreign currency translation adjustments of foreign subsidiaries  

Change in fair value  

Gains and losses transferred to income statement  

Associates  

Income tax expense  

Balance at 31 December 2016  

Hedging   
reserve   

Fair value   
reserve   

(7)  

–   

(12)  

11   

2   

(6)  

–   

8   

2   

–   

(1)  

3   

7   

–   

4   

(6)  

–   

5   

–   

7   

(3)  

–   

–   

9   

Foreign   
currency   
translation   
adjustments   

(1,590)  

(194)  

–   

–   

51   

(1,733)  

(21)  

–   

5   

(2)  

(83)  

Total 
other 
reserves 

(1,590) 

(194) 

(8) 

5 

53 

(1,734) 

(21) 

15 

4 

(2) 

(84) 

(1,834)  

(1,822) 

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 include 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 2016, 
cumulative foreign currency translation losses before taxes of Fastweb amounted to CHF 2,162 mil-
lion (prior year: CHF 2,143 million).

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Other comprehensive income

Other comprehensive income in 2016 may be analysed as follows:

Retained   
earnings   

Hedging   
reserve   

Foreign   
currency   
translation   
reserve    adjustments   

Fair value   

Equity   
holders of   
Swisscom   

Non-   
controlling   
interests   

2016, in CHF million  

Actuarial gains and losses from  
defined benefit pension plans  

Associates  

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  

Associates  

Income tax expense  

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

Total other comprehensive income  

919   

–   

–   

–   

–   

–   

8   

2   

–   

(1)  

9   

9   

–   

–   

–   

–   

–   

7   

(3)  

–   

–   

4   

4   

–   

–   

–   

–   

(21)  

–   

5   

(2)  

(83)  

(101)  

(101)  

1,162   

(5)  

(238)  

919   

(21)  

15   

4   

(2)  

(84)  

(88)  

831   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

Total 
other 
compre- 
hensive 
income 

1,162 

(5) 

(238) 

919 

(21) 

15 

4 

(2) 

(84) 

(88) 

831 

Other comprehensive income in 2015 may be analysed as follows:

Retained   
earnings   

Hedging   
reserve   

Foreign   
currency   
translation   
reserve    adjustments   

Fair value   

Equity   
holders of   
Swisscom   

Non-   
controlling   
interests   

Total other 
compre- 
hensive 
income 

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)  

–   

–   

–   

–   

(12)  

11   

2   

1   

1   

–   

–   

–   

–   

4   

(6)  

–   

(2)  

(2)  

–   

–   

–   

(393)  

80   

(313)  

(194)  

(194)  

–   

–   

51   

(8)  

5   

53   

(143)  

(143)  

(144)  

(457)  

–   

–   

–   

–   

–   

–   

–   

–   

–   

(393) 

80 

(313) 

(194) 

(8) 

5 

53 

(144) 

(457) 

1,162   

(5)  

(238)  

919   

–   

–   

–   

–   

–   

–   

(393)  

80   

(313)  

–   

–   

–   

–   

–   

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32  Dividend distributions 

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 2016,  Swisscom Ltd’s distributable reserves amounted 
to CHF 6,193 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 2016 financial year is 
not  recorded  as  a  liability  in  these  consolidated  financial  statements.  Treasury  shares  are  not 
 entitled to a dividend.  
Swisscom paid the following dividends in 2015 and 2016:

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  

2016   

51.800   

22.00   

1,140   

2015 

51.802 

22.00 

1,140 

The dividend payments for the 2014 and 2015 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 3 April 2017 the payment of an ordinary dividend of CHF 22 per share in respect of the 
2016 financial year. This equates to a total dividend distribution of CHF 1,140 million. The dividend 
payment is foreseen on 7 April 2017. 

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 movements in foreign exchange rates, interest rates 
as well as the creditworthiness and ability of counterparties to meet their payment obligations. 
A  further  risk  arises  from  the  ability  to  ensure  adequate  liquidity.  Financial  risk  management  is 
 conducted in accordance with established guidelines with the aim of limiting potentially 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 
 cooperation  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 which can impact the Group’s financial results and 
consolidated equity. Foreign exchange risks impacting 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 1,240 million (CHF 1,332 million) which were designated for hedge 
accounting for net investments in foreign shareholdings.

203

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The  currency  risks  and  hedging  contracts  for  foreign  currencies  of  financial  instruments  as  of 
31 December 2016 are to be analysed as follows:

In CHF million  

31.12.2016  

Cash and cash equivalents  

Trade and other receivables  

Other financial assets  

Financial liabilities  

Trade and other payables  

Net exposure at carrying amounts  

Net exposure to forecasted cash flows in the next 12 months  

Net exposure before hedges  

Forward currency contracts  

Foreign currency swaps  

Currency swaps  

Hedges  

Net exposure  

EUR   

USD   

Other 

55   

8   

93   

(2,161)  

(66)  

(2,071)  

89   

(1,982)  

–   

97   

752   

849   

(1,133)  

3   

10   

244   

(148)  

(68)  

41   

(470)  

(429)  

(4)  

406   

–   

402   

(27)  

– 

12 

2 

– 

(12) 

2 

– 

2 

– 

– 

– 

– 

2 

The  currency  risks  and  hedging  contracts  for  foreign  currencies  of  financial  instruments  as  of 
31 December 2015 are to be analysed as follows:

In CHF million  

31.12.2015  

Cash and cash equivalents  

Trade and other receivables  

Other financial assets  

Financial liabilities  

Trade and other payables  

Net exposure at carrying amounts  

Net exposure to forecasted cash flows 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) 

204

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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  

31.12.2016   

31.12.2015 

Income impact on balance sheet items  

EUR volatility of 7.47% (previous year: 7.67%)  

USD volatility of 10.35% (previous year: 10.41%)  

Hedges for balance sheet items  

EUR volatility of 7.47% (previous year: 7.67%)  

USD volatility of 10.35% (previous year: 10.41%)  

Planned cash flows  

EUR volatility of 7.47% (previous year: 7.67%)  

USD volatility of 10.35% (previous year: 10.41%)  

Hedges for planned cash flows  

EUR volatility of 7.47% (previous year: 7.67%)  

USD volatility of 10.35% (previous year: 10.41%)  

155   

(4)  

(63)  

7   

(7)  

49   

–   

(49)  

205 

(3) 

(101) 

6 

(4) 

43 

– 

(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 deploys swaps to hedge its interest rate risk.  
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  

31.12.2016   

31.12.2015 

7,331   

765   

8,096   

(117)  

(489)  

(606)  

7,490   

276   

–   

1,177   

1,453   

7,214   

–   

(1,177)  

6,037   

7,490   

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 

205

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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  

31.12.2016  

Variable financing  

Interest rate swaps  

Cash flow sensitivity, net  

31.12.2015  

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 

(3)  

(12)  

(15)  

(13)  

(6)  

(19)  

3   

12   

15   

13   

6   

19   

–   

–   

–   

–   

2   

2   

– 

– 

– 

– 

(2) 

(2) 

Credit risks from operating activities 
 Swisscom is exposed to credit risks arising from its operating activities.  Swisscom has no significant 
concentrations of credit risk. The Group has policies in place to ensure that products and ser vices 
are  only  sold  to  creditworthy  customers.  Furthermore,  outstanding  receivables  are  continually 
monitored as part of its operating activities.  Swisscom recognises credit risks through individual 
and general lump-sum allowances. In addition, the danger of risk concentrations is minimised by 
the large number of customers. Given that the financial assets as of the balance sheet date are 
neither value-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. 

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. In order to further limit credit risks in the case of derivative trades,  Swisscom 
has concluded collateral agreements with several counterparties. The carrying amount of financial 
assets exposed to credit risk is to be analysed 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   

31.12.2016   

31.12.2015 

17   

18   

19   

19   

19   

329   

2,532   

274   

41   

63   

324 

2,535 

196 

14 

61 

Total carrying amount of financial assets  

3,239   

3,130 

206

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The carrying amounts of cash and cash equivalents and other financial assets subject to credit risk 
(excluding trade and other receivables) and the related  Standard & Poor’s ratings of the counter-
parties are to be summarised as follows:

In CHF million  

31.12.2016   

31.12.2015 

AAA  

AA+  

AA  

AA–  

A+  

A  

A–  

BBB+  

BBB  

BBB–  

Without rating  

Total  

14   

193   

6   

152   

121   

116   

6   

42   

3   

12   

42   

707   

12 

163 

7 

149 

11 

148 

1 

43 

2 

9 

50 

595 

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  two  confirmed  lines  of  credit  from  banks  each  of  CHF  1,000  million 
maturing in 2020 and 2022, respectively. As of 31 December 2016, none of these lines of credit had 
been drawn down, as in the prior year. 
The  contractual  maturities  of  financial  liabilities  including  estimated  interest  payments  as  of 
31 December 2016 are as follows:

In CHF million  

31.12.2016  

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 

753   

826   

6,140   

6,658   

738   

508   

34   

260   

765   

1,178   

34   

260   

207   

731   

253   

45   

1   

3   

1,896   

1,896   

1,875   

73   

367   

1,533   

1,248   

73   

44   

23   

238   

10   

281   

105   

1   

2   

11   

63   

108   

4   

4   

11   

179 

3,146 

158 

984 

9 

17 

– 

89 

10,392   

11,725   

3,119   

1,998   

2,026   

4,582 

207

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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  

31.12.2015  

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  

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 

1,356   

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 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. 

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.

208

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Asset/liability valuation categories and fair value of financial instruments

The carrying amounts and fair values of financial assets and financial liabilities with their corres-
ponding valuation categories are summarised in the following table. Not included therein are cash 
and  cash  equivalents,  trade  receivables  and  payables  as  well  as  miscellaneous  receivables  and 
 payables whose carrying amount corresponds to a reasonable estimation of their fair value.

In CHF million  

31.12.2016  

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  

In CHF million  

31.12.2015  

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 

–   

–   

–   

–   

274   

274   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

20   

20   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

41   

63   

–   

104   

–   

–   

63   

63   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

–   

753   

–   

63   

15   

78   

–   

–   

–   

–   

–   

6,140   

6,517   

738   

508   

34   

260   

–   

–   

–   

–   

41   

–   

–   

41   

290   

290   

63   

63   

782   

–   

758   

1,049   

34   

260   

8,433   

6,517   

2,883   

– 

– 

5 

5 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

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 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

In addition, as of 31 December 2016, there were available-for-sale financial assets with a carrying 
amount of CHF 41 million (prior year: CHF 37 million) which are valued at acquisition cost. 

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Level 3 financial instruments developed as follows in 2015 and 2016: 

In CHF million  

Balance at 31 December 2014  

Disposals  

Balance at 31 December 2015  

Disposals  

Balance at 31 December 2016  

Available-for-sale financial assets 

18 

(3) 

15 

(10) 

5 

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 2015 and 2016, there were no reclassifi-
cations between the various levels.

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  

31.12.2016  

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  

31.12.2015  

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  

210

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Loans and   
receivables   

Available-   

    At fair value   
through   
for-sale    profit or loss   

Financial   
Hedging 
liabilities    transactions 

13   

–   

–   

–   

13   

–   

–   

–   

13   

–   

–   

–   

–   

–   

7   

(3)  

4   

4   

(4)  

(11)  

(11)  

–   

(26)  

–   

–   

–   

(163)  

–   

10   

–   

(153)  

–   

–   

–   

(26)  

(153)  

(1) 

– 

– 

(1) 

(2) 

8 

2 

10 

8 

Loans and   
receivables   

Available-   

    At fair value   
through   
for-sale    profit or loss   

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) 

In addition, in 2016, valuation allowances for trade and other receivables amounting to CHF 94 mil-
lion  (prior  year:  CHF  81  million)  were  recorded  under  other  operating  expenses.  Furthermore, 
impairment losses of CHF 29 million on loans to associates were reflected in the attributable share 
of results of associates. These loans are recognised as net investments in associates.

 
 
 
 
 
 
 
 
 
 
  
   
   
 
  
  
 
 
 
 
 
 
 
 
 
   
   
   
   
 
  
   
   
 
  
  
 
 
 
 
 
 
 
 
 
   
   
   
   
 
Derivative financial instruments

At 31 December 2015 and 2016, 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  

31.12.2016    31.12.2015    31.12.2016    31.12.2015    31.12.2016    31.12.2015 

1,177   

235   

636   

984   

617   

996   

2,048   

2,597   

32   

4   

5   

41   

9   

32   

12   

1   

1   

14   

2   

12   

(2)  

–   

(61)  

(63)  

(1)  

(62)  

(3) 

(5) 

(53) 

(61) 

(6) 

(55) 

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  

31.12.2016    31.12.2015    31.12.2016    31.12.2015    31.12.2016    31.12.2015 

425   

752   

1,177   

225   

759   

984   

3   

29   

32   

1   

11   

12   

(2)  

–   

(2)  

– 

(3) 

(3) 

In 2016,  Swisscom entered into interest rate swaps to hedge the interest-rate risk of CHF-denomi-
nated interest-bearing financing totalling CHF 200 million. In the prior year,  Swisscom had entered 
into interest rate swaps to hedge the interest rate risk of CHF-denominated interest-bearing financ-
ing amounting to CHF 225 million. At 31 December 2016, these interest rate swaps had positive fair 
values of CHF 3 million and negative fair values of CHF 2 million (prior year: positive fair values of 
CHF 1 million). Furthermore, in 2015,  Swisscom had concluded currency swaps totalling EUR 700 mil-
lion to hedge the foreign currency and interest rate risks of interest-bearing financing in EUR. As at 
31  December  2016,  these  currency  swaps  had  positive  fair  values  of  CHF  29  million  (prior  year: 
 positive fair values of CHF 11 million and negative fair values of CHF 3 million).

Cash flow hedges

In CHF million  

Currency swaps in USD  

Interest rate swaps in CHF  

Total cash flow hedges  

Contract value    

Positive fair value    

Negative fair value  

31.12.2016    31.12.2015    31.12.2016    31.12.2015    31.12.2016    31.12.2015 

235   

–   

235   

267   

350   

617   

4   

–   

4   

1   

–   

1   

–   

–   

–   

– 

(5) 

(5) 

As of 31 December 2016, derivative financial instruments included currency swaps of USD 230 mil-
lion (CHF 235 million) which serve to hedge future purchases of goods and services in the respec-
tive currencies. In the prior year, currency swaps of USD 268 were recorded for this purpose. These 
hedging transactions were designated for hedge-accounting purposes. The hedges disclose a posi-
tive fair value of CHF 4 million (prior year: positive market value of CHF 1 million). For these desig-
nated hedging instruments, an amount of CHF 4 million was recognised in the hedging reserve as 
part of consolidated equity (prior year: CHF zero). 
In the prior year, interest rate swaps totalling CHF 350 million hedging the interest-rate risk of CHF- 
denominated variable-interest private placements were designated as cash flow hedges for hedge -
accounting purposes. As of 31 December 2015, these interest rate swaps were recognised with negative 
fair values of CHF 5 million. An amount of CHF 6 million was recognised for these hedging instruments 
in the hedging reserve as part of consolidated equity as at 31 December 2015. 

211

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Other derivative financial instruments

In CHF million  

Interest rate swaps in CHF  

Currency swaps in USD  

Currency swaps in EUR  

Currency forward contracts in USD  

Total other derivative financial instruments  

Contract value    

Positive fair value    

Negative fair value 

31.12.2016    31.12.2015    31.12.2016    31.12.2015    31.12.2016    31.12.2015 

200   

335   

97   

4   

636   

200   

226   

567   

3   

996   

–   

5   

–   

–   

5   

–   

1   

–   

–   

1   

(60)  

(1)  

(53) 

– 

– 

– 

(61)  

(53) 

Furthermore, derivative financial instruments as at 31 December 2016 include interest rate swaps 
covering  CHF  200  million  with  maturities  ending  in  2040  and  with  a  negative  market  value  of 
CHF 60 million (prior year: negative market value of CHF 53 million) which were not designated for 
hedge accounting. In addition, derivative financial instruments include foreign currency forward 
contracts and currency swaps for EUR and USD which serve to hedge future transactions in con-
nection 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 2016, the financial 
liabilities  and  assets,  including  accrued  interest,  arising  from  cross-border  lease  agreements 
amounted to USD 72 million or CHF 74 million, respectively, which, in compliance with SIC 27, were 
not recognised in the balance sheet (prior year: USD 69 million or CHF 69 million). 

Netting of financial instruments

 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 2016,  Swisscom recorded an amount of CHF 7 mil-
lion  for  which  such  netting  agreements  existed.  In  the  event  of  netting,  derivative  assets  of 
CHF 41 million and derivative liabilities of CHF 63 million would be reduced to CHF 34 million and 
CHF 56 million, respectively. In the prior year,  Swisscom recognised an amount of CHF 3 million for 
which such netting agreements existed. In the event of netting, the derivative assets in the prior 
year of CHF 14 million would be reduced to CHF 11 million and the derivative liabilities would be 
reduced from CHF 61 million to CHF 58 million. In addition,  Swisscom entered into collateral agree-
ments for interest-rate and foreign-currency swaps with various counterparties under which a net-
ting of market values takes place on a daily basis between the contracting parties. When including 
these collateral agreements, derivative assets and derivative liabilities would be reduced by a fur-
ther CHF 25 million and CHF 2 million, respectively. 

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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. 

In CHF million  

31.12.2016  

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  

31.12.2015  

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  

Gross amount   

Netted in the   
balance sheet   

Net amount 

30   

49   

79   

28   

36   

64   

22   

149   

171   

42   

83   

125   

(17)  

(4)  

(21)  

(17)  

(4)  

(21)  

(16)  

(60)  

(76)  

(16)  

(60)  

(76)  

13 

45 

58 

11 

32 

43 

6 

89 

95 

26 

23 

49 

Management of equity resources

Managed capital is defined as equity including non-controlling interests.  Swisscom seeks to main-
tain a robust equity basis which enables it to assure the continuing existence of the company as a 
going  concern  and  to  offer  investors  an  appropriate  return  in  relation  to  the  risks  entered  into. 
Furthermore,  Swisscom maintains funds to enable capital 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 %  

31.12.2016   

31.12.2015 

6,514   

8   

6,522   

21,454   

30.4   

5,237 

5 

5,242 

21,149 

24.8 

213

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In its strategic targets, the Federal Council has ruled that  Swisscom’s net indebtedness shall not 
exceed a multiple of approximately 2.1 of the operating result before taxes, interest and deprecia-
tion  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  

31.12.2016   

31.12.2015 

6,140   

753   

738   

508   

357   

8,496   

(329)  

(177)  

(144)  

7,846   

4,293   

1.8   

5,430 

1,356 

931 

526 

350 

8,593 

(324) 

(85) 

(142) 

8,042 

4,098 

2.0 

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. 

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 

2016   

(2)  

20   

(104)  

134   

(141)  

(70)  

68   

(95)  

2015 

(3) 

(30) 

(9) 

(77) 

248 

(51) 

56 

134 

In 2016, other cash outflows from financing activities amount to CHF 16 million (prior year: cash 
inflows of CHF 2 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 19 million (prior year: CHF 9 million). As a result of changes in the assumptions made in esti-
mating the provisions for dismantling and restoration costs, a decrease of CHF 49 million net was 
recognised in property, plant and equipment (prior year: decrease of CHF 55 million). See Note 23. 

214

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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 2016 aggregated CHF 845 million (prior year: CHF 886 million).

Operating leases

Operating leases relate primarily to the rental of real estate for business purposes. See Note 26. In 
2016, payments for operating leases amounted to CHF 331 million (prior year: CHF 314 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  

31.12.2016   

31.12.2015 

162   

142   

126   

113   

88   

305   

936   

150 

140 

117 

101 

89 

372 

969 

36  Research and development

Costs aggregating CHF 14 million for research and development were expensed in 2016 (prior year: 
CHF 18 million). This figure does not include direct development costs for new products and ser-
vices, nor does it includes amortisation of capitalised development costs.

37  Related parties

Majority shareholder, associates and non-controlling interests

Transactions and balances outstanding at year end with related entities and individuals for 2016 
are as follows:

In CHF million  

Confederation  

Associates  

Non-controlling interests  

Total 2016/Balance at 31 December 2016  

Income   

Expense   

Receivables   

Liabilities 

233   

36   

–   

269   

131   

146   

2   

279   

164   

11   

–   

175   

233 

6 

10 

249 

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 

280   

23   

–   

303   

139   

109   

2   

250   

147   

9   

–   

156   

375 

7 

6 

388 

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Majority shareholder
Pursuant  to  the  Swiss  Federal  Telecommunication  Enterprises  Act  (“Telekommunikations unter-
nehmungsgesetz”, TEA), the Swiss Confederation (“the Confederation”) is obligated to hold a major-
ity of the share capital and voting rights of  Swisscom. On 31 December 2016, the Confederation, as 
majority shareholder, held 51% of the issued shares of  Swisscom Ltd. Any reduction of the Confeder-
ation’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 referendum by 
Swiss  voters.  As  the  majority  shareholder,  the  Swiss  Confederation  has  the  power  to  control  the 
decisions of the general meetings of shareholders which are taken by the absolute majority of val-
idly 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 addi-
tion, procures services from the Confederation. The Confederation comprises the various ministries 
and administrative bodies of the Confederation and the other companies controlled by the Confed-
eration (primarily the Swiss 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.

216

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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  

Pension contributions  

Social security contributions  

Total compensation to members of the Group Executive Board  

2016   

2015 

1.4   

0.7   

0.1   

2.2   

5.5   

1.0   

1.1   

0.5   

8.1   

1.5 

0.8 

0.1 

2.4 

5.7 

1.0 

0.8 

0.5 

8.0 

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

10.3   

10.4 

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 equity 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 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 guarantees 
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. 

On 2 December 2016, the Federal Council adopted the revision of the Ordinance on Telecommuni-
cation Services (TSO) which defines the content of the basic service in the area of telecommunica-
tions  from  2018  onwards.  From  this  date  on,  the  traditional  analog  and  digital  connections  are 
replaced by a multifunctional connection. Furthermore, the minimum data transmission rate for 
the access to the internet is increased to 3000/300kbits/s and the services for disabled individuals 
upgraded. The Federal Communication Committee (ComCom) has granted  Swisscom a universal 
service license for the years 2018-2023. 

39  Events after the balance sheet date

Approval of the consolidated financial statements

No material post-balance sheet events have occurred during the period up to 7 February 2017, the 
date on which the consolidated financial statements of  Swisscom were approved by the Board of 
Directors for release,

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40  List of Group companies

Registered office  

Share of capital   
and voting right in %   

Currency  

Share capital 
in millions 

Registered name  

Switzerland  

Admeira Ltd 1,3 

Admeira Broadcast AG 2,3 

Akenes Ltd 2,3 

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 

kitag kino-theater Ltd 2 

Medgate Ltd 2,3 

Medgate Technologies Ltd 2,3 

Mila AG 2 

Mona Lisa Capital AG 2 

myKompass Ltd 2, 3 

MyStrom Ltd 2 

PlazaVista Entertainment AG 2 

SEC consult (Switzerland) Ltd 2,3 

siroop Ltd 2,3 

Swisscom Advertising Ltd 2,3 

Swisscom Broadcast Ltd 1 

Swisscom Digital Technology SA 1 

Swisscom Directories Ltd 1 

Swisscom eHealth Invest GmbH 2 

Swisscom Energy Solutions Ltd 2 

218

Swisscom Event & Media Solutions Ltd 2 

Swisscom Health AG 2 

Swisscom Real Estate Ltd 1 

Berne  

Berne  

Lausanne  

Ittigen  

Fribourg  

Berne  

Zurich  

Gerlafingen  

Lenzburg  

Pfäffikon  

Zurich  

Basel  

Zug  

Zurich  

Ittigen  

Lucerne  

Ittigen  

Zurich  

Zurich  

Zurich  

Ittigen  

Berne  

Geneva  

Zurich  

Ittigen  

Ittigen  

Ittigen  

Zurich  

Ittigen  

Swisscom IT Services Finance Custom Solutions Ltd 2  Olten  

Swisscom (Switzerland) Ltd 1 

Swisscom Services Ltd 2 

Swisscom Ventures Ltd 2 

Teleclub AG 2 

Teleclub Programm AG 2,3 

VirtualAds AG 2 

Worklink AG 1 

Ittigen  

Ittigen  

Berne  

Zurich  

Zurich  

Basel  

Berne  

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33.3   

33.3   

27.3   

100   

100   

100   

75   

100   

9   

75   

75   

40   

40   

51   

99.5   

13.8   

100   

75   

46.5   

50   

33.3   

100   

50   

69   

100   

54   

100   

100   

100   

100   

100   

100   

100   

75   

25   

83   

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  

0.3 

0.1 

0.1 

1.0 

0.1 

5.0 

0.5 

0.2 

0.5 

0.2 

1.0 

0.7 

0.1 

0.4 

5.0 

0.1 

0.1 

0.1 

0.1 

0.1 

0.1 

25.0 

0.1 

2.2 

1.4 

13.3 

0.1 

0.1 

100.0 

0.1 

1,000.0 

1.2 

2.0 

1.2 

0.6 

1.1 

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 2,3 

Germany  

Abavent GmbH 2 

Mila Europe GmbH 2 

Swisscom Telco GmbH 2 

VirtualAds Services GmbH 2 

Zanox AG 2,3 

Finland  

Vilant Systems Oy 2,3 

France  

local.fr SA 2 

Italy  

Fastweb S.p.A. 2 

Flash Fiber S.r.l. 2,3 

Qualified eXchange network 2,3 

Swisscom Italia S.r.l. 2 

Liechtenstein  

Swisscom Re Ltd 1 

Netherlands  

Improve Digital B.V. 2 

NGT International B.V. 2 

Austria  

Registered office  

Share of capital   
and voting right in %   

Currency  

Share capital 
in millions 

Brussels  

Kempten  

Berlin  

Leipzig  

Leipzig  

Berlin  

Espoo  

22.4   

EUR  

100   

51   

100   

83   

47.5   

EUR  

EUR  

EUR  

EUR  

EUR  

20   

EUR  

Bourg-en-Bresse  

67   

EUR  

Milan  

Milan  

Milan  

Milan  

Vaduz  

Amsterdam  

Capelle a/d IJssel  

100   

20   

60   

100   

EUR  

EUR  

EUR  

EUR  

100   

CHF  

100   

100   

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.

1.5 

0.3 

– 

– 

– 

0.2 

– 

0.5 

41.3 

– 

– 

505.8 

5.0 

– 

– 

0.1 

0.1 

0.1 

– 

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Statutory Auditor’s Report 

To the General Meeting of Swisscom Ltd., Ittigen (Berne)

Report on the Audit of the Consolidated Financial Statements

Opinion

We have audited the consolidated financial statements of Swisscom Ltd. and its subsidiaries (the Group), which 
comprise the consolidated balance sheet as at 31 December 2016, the consolidated income statement, 
consolidated statement of comprehensive income, consolidated statement of changes in equity and consolidated 
statement of cash flows for the year then ended, and notes to the consolidated financial statements, including a 
summary of significant accounting policies.

In our opinion the consolidated financial statements (pages 150 to 219) give a true and fair view of the 
consolidated financial position of the Group as at 31 December 2016, and its consolidated financial performance 
and its consolidated cash flows for the year then ended in accordance with International Financial Reporting 
Standards (IFRS) and comply with Swiss law.

Basis for Opinion

We conducted our audit in accordance with Swiss law, International Standards on Auditing (ISAs) and Swiss 
Auditing Standards. Our responsibilities under those provisions and standards are further described in the 
Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements section of our report. We are 
independent of the Group in accordance with the provisions of Swiss law and the requirements of the Swiss audit 
profession, as well as the IESBA Code of Ethics for Professional Accountants, and we have fulfilled our other 
ethical responsibilities in accordance with these requirements.

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

Key Audit Matters

Revenue recognition

Capitalization of technical facilities and software

Fastweb goodwill

Provisions and contingent liabilities for regulatory and competition-law proceedings

Pension fund obligations comPlan

Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of 
the consolidated financial statements of the current period. These matters were addressed in the context of our 
audit of the consolidated financial statements as a whole, and in forming our opinion thereon, and we do not 
provide a separate opinion on these matters.

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Revenue recognition

Key Audit Matter

Our response

Swisscom’s telecommunication business is 
characterized by a high volume of IT-based 
transactions. The contracts underlying these 
transactions often contain various elements that are 
recorded separately. The correct recognition of the 
identified contractual elements in the appropriate 
period and the accuracy of invoicing are highly 
dependent on IT systems.

We analyzed the process from the conclusion of a
contract to the receipt of payment and assessed
whether transactions are completely and accurately
recorded in the general ledger. We identified key 
controls relating to revenue recognition and tested, on a
sample basis, their operating effectiveness. We tested 
the operating effectiveness of IT controls of accounting-
relevant systems, with the assistance of our IT 
specialists, to reflect the high degree of integration of 
service performance and recording by various IT 
systems.

In addition, we performed analytical procedures. Based 
on internal reports, we analyzed trends in the most 
important key performance indicators per revenue 
segment and product category, and we critically 
assessed deviations from our expectations.

With respect to significant newly introduced products,
we assessed whether the Group appropriately 
determined the point in time and amount of revenue to 
be recognized for the individual components.

For further information on revenue recognition refer to the following:

— Notes to the consolidated financial statements No. 3.16 – Segmentation and revenue recognition

— Notes to the consolidated financial statements No. 7 – Net revenue

Capitalization of technical facilities and software

Key Audit Matter

Our response

Given the technological change in the 
telecommunication sector, investment in new technical 
facilities and software plays a strategic role in the 
development of Swisscom’s business. In this regard, it 
is important that the costs capitalized in relation to 
acquired and self-developed technical facilities and
software fulfil the IFRS criteria.

We tested whether Swisscom’s capitalization 
guidelines comply with IFRS and whether the key 
controls over the compliance with these guidelines 
operated effectively.  

Among others, using a statistical sampling procedure 
we assessed whether the capitalization of costs in
2016 relating to a sample of technical facilities and 
software met the criteria and took place at the 
appropriate point in time.

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Furthermore, in relation to the development of material 
new projects, we analyzed the amount and proper
identification of hours of work rendered by Swisscom 
employees. We recalculated, on a sample basis, the 
hourly rates used by Swisscom based on actual 
personnel expenses and analyzed any variances. On 
the basis of monthly budgets we also compared for 
significant projects the expected costs to be 
capitalized and expensed with the actual amounts and
critically assessed deviations.

For further information on capitalization of technical facilities and software refer to the following:

— Notes to the consolidated financial statements No. 23 – Property, plant and equipment

— Notes to the consolidated financial statements No. 24 – Goodwill and other intangible assets

Fastweb goodwill

Key Audit Matter

Our response

At 31 December 2016 the goodwill for the operating 
segment Fastweb amounted to CHF 529 million (2015: 
CHF 533 million).

The annual impairment test on the Fastweb goodwill is 
significantly affected by management’s judgements
regarding the expected future cash flows, the discount 
rate (WACC) used and the expected growth.

In the course of our audit, we assessed whether an
appropriate valuation method was used for the 
Fastweb goodwill impairment test, the calculation was 
coherent and management’s assumptions were
appropriate.

In particular, we challenged the input data and 
assumptions related to the underlying cash flows and 
the expected growth rates, as based on written 
statements from local and Group management. In 
addition, we retrospectively assessed the accuracy of 
past business plans by a multi-year comparison of 
forecasts and actual values.

We analyzed the individual parameters underlying the 
discount rate, with assistance from our valuation 
specialists, and compared them with the peer group.

We evaluated the model used for the impairment test 
with respect to mathematical accuracy and 
methodological adequacy.

We also considered the appropriateness of 
disclosures in relation to the impairment test and 
assessed whether the disclosed sensitivity analyses
adequately reflect the risks of the impairment test.

For further information on the Fastweb goodwill refer to the following:

— Notes to the consolidated financial statements No. 4 – Significant accounting judgments, estimates and 

assumptions in applying accounting policies

— Notes to the consolidated financial statements No. 24 – Goodwill and other intangible assets

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Provisions and contingent liabilities for regulatory and competition-law proceedings

Key Audit Matter

Our response

Swisscom provides regulated access services to 
other telecommunication service providers. The 
pricing of such services is the outcome of regulatory 
proceedings.

We tested the operating effectiveness of the controls 
implemented to identify, assess and recognize legal 
proceedings related to the regulatory and competition-
law environment.

In addition, the Federal Competition Commission
(WEKO) is conducting various proceedings against 
Swisscom.

In  case  of  a  final  verdict  establishing  market  abuse, 
civil law claims are also made against Swisscom.

The recognition of provisions or disclosure of 
contingent liabilities related to such proceedings 
requires management to apply significant judgment.

Specifically, we participated in the quarterly meetings
where legal proceedings were addressed with the 
relevant departments, and we discussed and 
challenged the summaries of the legal proceedings
prepared by Swisscom Group. 

With the assistance of our legal specialists, we 
assessed the probability of cash outflows resulting from
legal proceedings, the point in time for recognizing a 
provision and the corresponding amount of any 
provisions or the disclosure of contingent liabilities. We 
additionally obtained and critically assessed written 
statements of Swisscom’s external legal counsel for 
significant proceedings.

We furthermore tested the amount of the provisions and 
contingent liabilities by assessing whether the internal 
and external data was correctly fed into the calculations 
and whether the underlying assumptions were 
adequate.

We assessed whether the disclosures on contingent 
liabilities in the notes to the consolidated financial 
statements appropriately reflect the risks.

For further information on provisions and contingent liabilities for regulatory and competition-law proceedings
refer to the following:

— Notes to the consolidated financial statements No. 4 – Significant accounting judgments, estimates and 

assumptions in applying accounting policies

— Notes to the consolidated financial statements No. 28 – Provisions

— Notes to the consolidated financial statements No. 29 – Contingent liabilities and contingent assets

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Pension fund obligations comPlan

Key Audit Matter

Our response

Swisscom maintains several pension plans for its 
employees in Switzerland and Italy. The majority of 
Swisscom’s employees in Switzerland are insured 
against the risks of old age, death and disability by 
the independent pension plan ‘comPlan’. The defined 
benefit obligation resulting from this plan is calculated 
based on a number of financial and demographic 
assumptions. The most significant assumptions are
the discount rate, expected rates of salary and 
pension increases, the interest rates on old age 
savings accounts, longevity and, as of the current 
period the expected development of the conversion 
rate. In accordance with Swiss regulations, 
Swisscom’s assumptions also for the first time include 
the principle of risk sharing of the remaining IAS 19 
deficit between employer and employee. The 
calculation of the employer’s share of the deficit is 
based on, among other things, experience relating to 
measures implemented in the past to improve the 
pension plan’s financial situation.

Management determines these assumptions, which 
involve judgement that has a significant impact on the 
amount of pension obligations and expenses 
recorded.

We assessed the completeness and accuracy of 
personnel data underlying the actuary’s expert report by 
testing the operating effectiveness of internal controls
and reconciled the data on a sample basis. We used 
our own specialists to challenge the actuarial 
calculation. In addition, we assessed the competence
and independence of the actuary engaged by 
Swisscom.

Supported by our specialists, we analysed in detail the 
conformity with IAS 19 of the expected development of 
the conversion rate and the allocation of the remaining 
deficit between employer and employee. We critically 
assessed the expected development of the conversion 
rate and the allocation of the deficit to employer and 
employee based on Swisscom specific empirical 
information and estimation.

Furthermore, we challenged Management’s other 
assumptions used in the calculation of the actuary 
mandated by Swisscom. In doing so, we examined the 
methodology used to define the parameters and the 
consistency with prior year and compared these 
parameters with the range of observable market 
information.

We further assessed whether the first-time recognition 
of the risk sharing as a change in estimate was 
appropriate and whether the disclosures in the notes to 
the financial statements were adequate.

For further information on pension fund obligations comPlan refer to the following:

— Notes to the consolidated financial statements No. 4 – Significant accounting judgments, estimates and 

assumptions in applying accounting policies

— Notes to the consolidated financial statements No. 10 – Post-employment benefits

Other Information in the Annual Report

The Board of Directors is responsible for the other information in the annual report. The other information 
comprises all information included in the annual report, but does not include the consolidated financial 
statements, the stand-alone financial statements of the Company, the remuneration report and our auditor’s 
reports thereon.

Our opinion on the consolidated financial statements does not cover the other information in the annual report and 
we do not express any form of assurance conclusion thereon.

In connection with our audit of the consolidated financial statements, our responsibility is to read the other 
information in the annual report and, in doing so, consider whether the other information is materially inconsistent 
with the consolidated financial statements or our knowledge obtained in the audit, or otherwise appears to be 
materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement 
of this other information, we are required to report that fact. We have nothing to report in this regard.

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Responsibility of the Board of Directors for the Consolidated Financial Statements

The Board of Directors is responsible for the preparation of the consolidated financial statements that give a true 
and fair view in accordance with IFRS and the provisions of Swiss law, and for such internal control as the Board 
of Directors determines is necessary to enable the preparation of consolidated financial statements that are free 
from material misstatement, whether due to fraud or error.

In preparing the consolidated financial statements, the Board of Directors is responsible for assessing the Group’s 
ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the 
going concern basis of accounting unless the Board of Directors either intends to liquidate the Group or to cease 
operations, or has no realistic alternative but to do so.

Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements

Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a 
whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that 
includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit 
conducted in accordance with Swiss law, ISAs and Swiss Auditing Standards will always detect a material 
misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, 
individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users 
taken on the basis of these consolidated financial statements.

As part of an audit in accordance with Swiss law, ISAs and Swiss Auditing Standards, we exercise professional 
judgment and maintain professional skepticism throughout the audit. We also: 

— Identify and assess the risks of material misstatement of the consolidated financial statements, whether due 

to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence 
that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material 
misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, 
forgery, intentional omissions, misrepresentations, or the override of internal control.

— Obtain an understanding of internal control relevant to the audit 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 
Group’s internal control.

— Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates 

and related disclosures made. 

— Conclude on the appropriateness of the Board of Directors’ use of the going concern basis of accounting and, 
based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions 
that may cast significant doubt on the Group’s ability to continue as a going concern. If we conclude that a 
material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures 
in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our 
conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future 
events or conditions may cause the Group to cease to continue as a going concern. 

— Evaluate the overall presentation, structure and content of the consolidated financial statements, including 

the disclosures, and whether the consolidated financial statements represent the underlying transactions and 
events in a manner that achieves fair presentation.

— Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business 

activities within the Group to express an opinion on the consolidated financial statements. We are 
responsible for the direction, supervision and performance of the Group audit. We remain solely responsible 
for our audit opinion.

We communicate with the Board of Directors or its relevant committee regarding, among other matters, the 
planned scope and timing of the audit and significant audit findings, including any significant deficiencies in 
internal control that we identify during our audit.

We also provide the Board of Directors or its relevant committee with a statement that we have complied with 
relevant ethical requirements regarding independence, and to communicate with them all relationships and other 
matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

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From the matters communicated with the Board of Directors or its relevant committee, we determine those 
matters that were of most significance in the audit of the consolidated financial statements of the current period 
and are therefore the key audit matters. We describe these matters in our auditor’s report, unless law or 
regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine 
that a matter should not be communicated in our report because the adverse consequences of doing so would 
reasonably be expected to outweigh the public interest benefits of such communication.

Report on Other Legal and Regulatory Requirements

In accordance with article 728a para. 1 item 3 CO and the Swiss Auditing Standard 890, we confirm that an 
internal control system exists, which has been designed for the preparation of consolidated 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, 7 February 2017

Daniel Haas
Licensed Audit Expert

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KPMG AG, Hofgut, PO Box 112, CH-3073 Gümligen-Berne

KPMG AG is a subsidiary of KPMG Holding AG, which is a member of the KPMG network of independent firms affiliated with KPMG International Cooperative 
(“KPMG International”), a Swiss legal entity. All rights reserved.

7

 
 
 
 
 
 
Financial statements of  Swisscom Ltd
Income statement

In CHF million  

Net 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  

2016   

229   

66   

295   

(78)  

(92)  

(170)  

125   

(135)  

140   

2,567   

2,697   

(15)  

2,682   

2015 

237 

32 

269 

(82) 

(110) 

(192) 

77 

(181) 

201 

189 

286 

(7) 

279 

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Balance sheet

In CHF million  

Assets  

Cash and cash equivalents  

Current financial assets  

Trade receivables  

Other current receivables  

Accrued 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  

Provisions  

Total current liabilities  

Non-current interest-bearing liabilities  

Other non-current liabilities  

Provisions  

Total non-current liabilities  

Total liabilities  

Share capital  

Legal capital reserves/capital surplus reserves  

Voluntary retained earnings  

Treasury shares  

Total equity  

Total liabilities and equity  

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Note   

31.12.2016   

31.12.2015 

3.1   

3.2   

3.3   

3.4   

3.5   

3.6   

3.7   

3.8   

3.6   

3.8   

180   

86   

17   

16   

2,500   

100   

2,899   

4,996   

7,884   

12,880   

15,779   

176 

– 

21 

10 

73 

89 

369 

5,911 

7,872 

13,783 

14,152 

1,868   

1,718 

5   

54   

84   

10   

2,021   

7,403   

88   

12   

7,503   

9,524   

52   

21   

6,183   

(1)  

6,255   

15,779   

8 

52 

81 

8 

1,867 

7,449 

66 

56 

7,571 

9,438 

52 

21 

4,641 

– 

4,714 

14,152 

 
 
 
 
 
  
 
 
 
 
 
   
   
 
   
   
   
   
   
   
  
 
 
  
 
 
 
 
 
   
   
 
   
   
   
   
   
   
   
   
   
   
   
   
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  (TEA)  (German:  “Telekommunikationsunternehmungs-
gesetz”) of 30 April 1997.

>  Company identification number (UID) CHF-102.753.938

Share capital

As of 31 December 2016, 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 2016, 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) 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 
7 February 2017 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 3 April 2017. 

229

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2  Summary of significant accounting 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. 

Participations and recording of dividend distributions by subsidiary companies

Participations 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 
the 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 
 payments 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  Short-term financial assets

Short-term financial assets relate to fixed-term deposits denominated in EUR with a carrying value 
of EUR 80 million (CHF 86 million) and a term exceeding 90 days. 

3.2  Trade accounts receivables

Trade accounts receivables consist exclusively of receivables from participations.

3.3  Other current receivables

In CHF million  

Receivables from third parties  

Receivables from participations  

Derivative financial instruments  

Total other current receivables  

3.4  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  

3.5  Participations

31.12.2016   

31.12.2015 

2   

5   

9   

16   

1 

6 

3 

10 

31.12.2016   

31.12.2015 

110   

4,855   

28   

3   

105 

5,793 

10 

3 

4,996   

5,911 

A  list  of  directly  and  indirectly  held  participations  of   Swisscom  Ltd  is  set  out  in  Note  40  to  the 
 Consolidated Financial Statements. 

3.6 

Interest-bearing liabilities

In CHF million  

Payables to third parties  

Payables to participations  

Total current interest-bearing liabilities  

In CHF million  

Bank loans  

Debenture bonds  

Private placements  

Loans to participations  

Other interest-bearing liabilities to third parties  

Total non-current interest-bearing liabilities  

31.12.2016   

31.12.2015 

1,049   

819   

1,868   

1,087 

631 

1,718 

31.12.2016   

31.12.2015 

522   

5,501   

500   

857   

23   

7,403   

590 

5,413 

600 

840 

6 

7,449 

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

In CHF million or EUR  

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 2016–2027  

Debenture bond in CHF 2016–2028  

Debenture bond in CHF 2014–2029  

Debenture bond in CHF 2016–2032  

Debenture bond in CHF 2015–2035  

3.7  Trade payables

In CHF million  

Payables to third parties  

Payables to participations  

Total trade payables  

3.8  Other liabilities

In CHF million  

Payables to third parties  

Payables to participations  

Derivative financial instruments  

Total other current liabilities  

In CHF million  

Payables to third parties  

Derivative financial instruments  

Total other non-current liabilities  

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Par value   
in CHF   

600   

1,425   

537   

537   

500   

250   

500   

537   

200   

200   

200   

160   

300   

150   

31.12.2016   

Nominal   
interest rate   

3.75   

3.25   

2.00   

1.88   

2.63   

0.25   

1.75   

1.75   

1.50   

0.38   

0.38   

1.50   

0.13   

1.00   

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 

31.12.2016   

31.12.2015 

4   

1   

5   

6 

2 

8 

31.12.2016   

31.12.2015 

38   

10   

6   

54   

38 

6 

8 

52 

31.12.2016   

31.12.2015 

4   

84   

88   

7 

59 

66 

 
 
 
 
 
 
 
 
  
  
3.9  Residual leasing commitments 

Leasing commitments present the following maturity structure:

In CHF million  

Within 1 year  

1 to 5 years  

Total remaining amount of lease obligation  

31.12.2016   

31.12.2015 

2   

–   

2   

2 

1 

3 

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. 

3.10  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  members 
of  the  Board  of  Directors  and  Group  Executive  Board  as  well  as  parties  related  to  them,  as  of 
31 December 2015 and 2016:

Number  

Hansueli Loosli  

Roland Abt 1 

Valérie Berset Bircher 1 

Alain Carrupt 1 

Frank Esser  

Barbara Frei  

Hugo Gerber 2 

Michel Gobet 2 

Torsten Kreindl 2 

Catherine Mühlemann  

Theophil Schlatter  

Hans Werder  

Total shares held by the members of the Board of Directors  

1  Elected to the Board of Directors as of 6 April 2016.
2  Resigned from the Board of Directors as of 6 April 2016.

Number  

Urs Schaeppi (CEO)  

Mario Rossi  

Hans C. Werner  

Marc Werner  

Christian Petit  

Roger Wüthrich-Hasenböhler 1 

Heinz Herren  

Dirk Wierzbitzki 2 

Total shares held by the members of the Group Executive Board  

1  Resigned from the Group Executive Board as of 31 December 2015.
2  Joined the Group Executive Board as of 1 January 2016.

31.12.2016   

31.12.2015 

2,350   

2,012 

88   

96   

96   

332   

648   

–   

–   

–   

1,326   

1,225   

1,128   

7,289   

– 

– 

– 

205 

528 

1,233 

1,600 

1,322 

1,223 

1,054 

982 

10,159 

31.12.2016   

31.12.2015 

3,229   

1,027   

897   

382   

1,337   

–   

1,333   

64   

8,269   

2,602 

821 

571 

211 

1,525 

1,032 

1,098 

– 

7,860 

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In 2016, 1,308 shares (CHF 0.7 million) were issued to members of the Board of Directors, 1,841 shares 
(CHF 1.0 million) were issued to members of the Group Executive Board and 3,337 shares (CHF 1.7 mil-
lion) were issued to other  Swisscom employees. See Note 11 to the Consolidated Financial  Statements. 

None of the individuals/entities required to make notification holds voting shares exceeding 0.1% of 
the share capital.

 
 
 
 
 
 
 
 
 
  
   
 
  
   
 
3.11  Collateral given to secure third-party liabilities

As of 31 December 2016, guarantee obligations exist for Group companies in favour of third parties 
totalling CHF 228 million (prior year: CHF 111 million). 

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

As of 31 December 2016, financial assets totalling CHF 109 million (prior year: CHF 105 million) were 
not freely available. These assets serve to secure commitments arising from bank loans. 

3.13  Material events after the balance sheet date

No material events subsequent to the balance sheet date occurred in the period ending 7 February 2017, 
the  date  on  which  the  Board  of  Directors  of   Swisscom  Ltd  approved  the  release  of  the  Annual 
 Financial Statements.

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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 
3 April 2017 that the available retained earnings of CHF 6,183 million as of 31 December 2016 be 
 appropriated as follows:

In CHF million  

Appropriation of retained earnings  

Balance carried forward from prior year  

Net income for the year  

Treasury shares  

Total retained earnings  

Ordinary dividend of CHF 22.00 per share on 51,800,429 shares 1 

Balance to be carried forward  

1  Excluding treasury shares.

31.12.2016 

3,501 

2,682 

(1) 

6,182 

(1,140) 

5,042 

In the event that the proposal is approved, a dividend per share will be paid to shareholders on 
7 April 2017 as follows:

Per registered share  

Ordinary dividend, gross  

Less 35% withholding tax  

Net dividend payable  

CHF 

22.00 

(7.70) 

14.30 

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Statutory Auditor’s Report 

To the General Meeting of Swisscom Ltd., Ittigen (Berne) 

Report on the Audit of the Financial Statements 

Opinion 

We have audited the financial statements of Swisscom Ltd., which comprise the balance sheet as at 31 
December 2016, and the income statement for the year then ended, and notes to the financial statements, 
including a summary of significant accounting policies. 

In our opinion the financial statements (pages 227 to 234) for the year ended 31 December 2016 comply with 
Swiss law and the company’s articles of incorporation.  

Basis for Opinion 

We conducted our audit in accordance with Swiss law and Swiss Auditing Standards. Our responsibilities under 
those provisions and standards are further described in the Auditor’s Responsibilities for the Audit of the Financial 
Statements section of our report. We are independent of the entity in accordance with the provisions of Swiss law 
and the requirements of the Swiss audit profession and we have fulfilled our other ethical responsibilities in 
accordance with these requirements. 

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

Report on Key Audit Matters based on the circular 1/2015 of the Federal Audit Oversight Authority 

236

We have determined that there are no key audit matters to communicate in our report. 

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Responsibility of the Board of Directors for the Financial Statements 

The Board of Directors is responsible for the preparation of the financial statements in accordance with the 
provisions of Swiss law and the company’s articles of incorporation, and for such internal control as the Board of 
Directors determines is necessary to enable the preparation of financial statements that are free from material 
misstatement, whether due to fraud or error. 

In preparing the financial statements, the Board of Directors is responsible for assessing the entity’s ability to 
continue as a going concern, disclosing, as applicable, matters related to going concern and using the going 
concern basis of accounting unless the Board of Directors either intends to liquidate the entity or to cease 
operations, or has no realistic alternative but to do so. 

Auditor’s Responsibilities for the Audit of the Financial Statements 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free 
from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our 
opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in 
accordance with Swiss law and Swiss Auditing Standards will always detect a material misstatement when it 
exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, 
they could reasonably be expected to influence the economic decisions of users taken on the basis of these 
financial statements. 

1

 
 
 
 
 
 
 
 
 
 
As part of an audit in accordance with Swiss law and Swiss Auditing Standards, we exercise professional 
judgment and maintain professional skepticism throughout the audit. We also:  

— 

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or 
error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is 
sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement 
resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, 
intentional omissions, misrepresentations, or the override of internal control. 

—  Obtain an understanding of internal control relevant to the audit 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 
internal control. 

—  Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates 

and related disclosures made.  

—  Conclude on the appropriateness of the Board of Directors’ use of the going concern basis of accounting and, 
based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions 
that may cast significant doubt on the entity’s ability to continue as a going concern. If we conclude that a 
material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures 
in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are 
based on the audit evidence obtained up to the date of our auditor’s report. However, future events or 
conditions may cause the entity to cease to continue as a going concern.  

We communicate with the Board of Directors or its relevant committee regarding, among other matters, the 
planned scope and timing of the audit and significant audit findings, including any significant deficiencies in 
internal control that we identify during our audit. 

We also provide the Board of Directors or its relevant committee with a statement that we have complied with 
relevant ethical requirements regarding independence, and to communicate with them all relationships and other 
matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. 

From the matters communicated with the Board of Directors or its relevant committee, we determine those 
matters that were of most significance in the audit of the financial statements of the current period and are 
therefore the key audit matters. We describe these matters in our auditor’s report, unless law or regulation 
precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a 
matter should not be communicated in our report because the adverse consequences of doing so would 
reasonably be expected to outweigh the public interest benefits of such communication. 

Report on Other Legal and Regulatory Requirements  

In accordance with article 728a para. 1 item 3 CO and the 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 available earnings complies with Swiss law and the 
company’s articles of incorporation. We recommend that the financial statements submitted to you be approved. 

KPMG AG 

Hanspeter Stocker 
Licensed Audit Expert 
Auditor in Charge 

Gümligen-Berne, 7 February 2017 

Daniel Haas 
Licensed Audit Expert  

KPMG AG, Hofgut, PO Box 112, CH-3073 Gümligen-Berne 

KPMG AG is a subsidiary of KPMG Holding AG, which is a member of the KPMG network of independent firms affiliated with KPMG International Cooperative 
(“KPMG International”), a Swiss legal entity. All rights reserved. 

2

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800 technicians

1,526,909 interventions

on average are working for 
our customers seven days 
a week.

are carried out annually 
at customer premises and 
exchanges.

Marco Burri
Service technician

Swisscom is building the network of the 
future. Customer Field Service provides on-site 
support for SMEs, residential customers and 
corporate customers. It assists customers in 
migrating to IP (Internet Protocol) and ensures 
the switch goes smoothly.

Markus Zahler
Service technician

“We have our fi nger on our customers’ pulse and 
can respond individually to their personal needs. 
The trust they place in us motivates us every day, 
whatever the weather, day and night.”

Further information

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

 
Glossary 

242242  Technical terms
246  Networks
247  Other terms

Index of keywords 

249

Swisscom Group
fi ve-year review 

250

Glossary

Technical terms

4G/LTE  (Long  Term  Evolution):  4G/LTE  is  the  successor  technology  to  HSPA  and  is  the  fourth 
 generation 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. To do 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. While no international definition of a 
5G standard exists to date, testing is taking place around the world.  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 
 customer 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. 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  telecommunications  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 dynamically according to 
need 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 
 subscriber 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 avail-
able to over 99% of the Swiss population.

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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.

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. VDSL2’s upcoming 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 
providing 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 services 
such as SMS messages and phone calls to and from other countries (international roaming). 

Housing: Housing is defined as the placement and network connection of server infrastructure in 
a data centre.

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 
 simultaneously 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 
technology  (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 applications 
(for example, television programmes and films) over an IP network.

ISP  (Internet  Service  Provider):  An  ISP  is  a  provider  of  Internet-based  services.  Also  commonly 
referred  to  as  Internet  provider.  Services  include  Internet  connection  (using  DSL,  for  example), 
 hosting (registration and operation of Internet addresses, websites and web servers) and content 
provision.

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

MVNO (Mobile Virtual Network Operator): MVNO denotes a business model for mobile commu-
nications. In this case, the corresponding business (the MVNO) has either a limited network infra-
structure  or  no  network  infrastructure  at  all.  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.  NPS  is  thus  a  tool  used  to 
determine customer satisfaction.

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Network convergence: The dismantling and reorganisation of previously separated networks to 
form a large, convergent network – for example, the  Swisscom fixed-line and mobile network. 

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.

Petabyte: Unit of measurement for data size. 1 petabyte is equivalent to approximately 1,000 tera-
bytes, 1,000,000 gigabytes or 1,000,000,000 megabytes.

PWLAN  (Public  Wireless  Local  Area  Network):  PWLAN  denotes  a  wireless,  local  public  network 
based on the IEEE 802.11 WiFi standard family. A PWLAN typically offers data transmission speeds 
of 5–10 Mbps.

Roaming: Roaming enables mobile network subscribers to use their mobile phones when travelling 
abroad.  The  mobile  telephone  of  a  subscriber  outside  Switzerland  automatically  selects  the 
best-quality  partner  network.  Information  indicating  the  country  and  region  where  the  mobile 
phone is located at any given time is sent to the exchange in Switzerland where the mobile phone 
is registered. On receipt of the calling signal, the exchange in Switzerland transmits it within a fraction 
of a second to the right region in the respective country, where the signal is forwarded to the base 
station in whose vicinity the mobile phone is located. The base station then forwards the signal to 
the mobile phone and the call can be taken. Roaming only works if all countries involved operate on 
the same frequency bands. In Europe all GSM networks use the same frequency bands. Other countries 
such  as  the  USA  or  countries  in  South  America  use  a  different  frequency  range.  Most  mobile 
 telephones today are triband or quadband and support 900 MHz and 1,800 MHz networks (which 
are most commonly used in Europe) as well as 850 MHz and 1,900 MHz networks.

Router: A router is a device for connecting or separating several computer networks. The router 
analyses incoming data packets according to their destination address, and either blocks them or 
forwards them accordingly (routing). Routers come in different forms, from large-scale network 
devices to small devices for the home.

Smart  data:  Primarily  refers  to  the  processing  and  understanding  of  large,  complex  and  rapidly 
changing data volumes in the aim of creating added value.

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.

Terabyte: Unit of measurement for data size. 1 terabyte is equivalent to approximately 1,000 giga-
bytes or 1,000,000 megabytes.

TIME: Acronym for Telecommunication, Information, Multimedia and Entertainment. It refers to 
the way in which these areas have grown together within the scope of digitisation.

Ultra-fast broadband: Ultra-fast broadband denotes 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.

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Unified Communications: An attempt used to integrate the wide variety of modern communication 
technologies. Different telecommunication services such as e-mail, unified messaging, telephony, 
mobile telephony, PDAs, instant messaging and presence functions are coordinated to improve the 
reachability  of  communication  partners  working  on  distributed  projects,  thereby  speeding  up 
 business processes.

Vectoring: Vectoring is a technology used in conjunction with VDSL2. It eliminates interference 
(disruptions) between pairs of copper lines to achieve up to a twofold increase in bandwidth.

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.

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 broad-
band  cable  network,  over  the  original  telephone  network  (DSL  transmission),  or  over  the  new 
fibre-optic network (optical transmission).

VoIP (Voice over Internet Protocol): VoIP is used to set up telephone connections via the Internet.

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

VPN (Virtual Private Network): Colloquially, VPN is now used to refer to a virtual IP network  (usually 
encrypted) that acts as a closed subnetwork within another IP network (often the public Internet).

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 
 connects 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 
convergent solutions in the future,  Swisscom is investing in a network infrastructure that is based 
exclusively on All-IP. This infrastructure allows  Swisscom to offer services irrespective of the type of 
access  technology  selected  (copper,  wireless  or  fibre  optic).  Having  migrated  the  data  transport 
network to IP, commissioned  an  IP-based  telephony  and  multimedia platform, and launched its 
first IP-based services such as  Swisscom TV and VoIP,  Swisscom has already gained experience in 
All-IP offerings. The first products based solely on IP were already rolled out in 2009 and supple-
mented since then by a wide range of new services and bundled offerings. 

PSTN network: The PSTN network connects virtually all private households and a large proportion 
of  business  customers  in  Switzerland.  Four-fold  redundancy  in  the  core  network  and  two-fold 
redundancy  in  the  switching  layer  ensure  excellent  voice  quality  and  optimum  security  and 
 availability.

Transport network: The transport network is a wide area network that connects the regional parts 
of the fixed network as well as the regional parts of the mobile network with each other as well as 
with  the  respective  central  network  core.  It  also  provides  the  link  to  computer  centres  and  the 
global Internet. The transport network is used for all services (voice, video and data) and all customers 
(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 expansion 
of  fibre-to-the-home  (FTTH)  in  2008.  It  started  rolling  out  broadband  technology  in  2000,  first 
based on ADSL. ADSL was followed in 2006 by VDSL2 and from 2013 onwards by FTTS/B (fibre-to-
the-street or basement) and vectoring. In addition, in September 2016  Swisscom became the first 
European telecommunications provider to introduce G.fast in the live network. This new transmission 
standard enables bandwidths of up to 500 Mbps in FTTS/B networks. 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. 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  technology,  a  further  development  of  GPRS.  EDGE  enables  bandwidths  of  between 
150 and  200  kbps.   Swisscom  launched  UMTS  back  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.   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.  At  present,  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  (Ver-
ordnung 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 
 market-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,  inter-
connection,  leased  lines,  etc.),  approves  national  numbering  plans  and  regulates  the  conditions 
governing 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 
Framework. 

ERM (Enterprise Risk Management): ERM is a Group-wide management system that ensures the 
assessment, handling and reporting of significant risks at Group level as well as Group-company 
level.

Ex-ante: In an ex-ante 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 
 regulated services. There is legal provision for the affected providers to establish that the price has 
been correctly determined.

Ex-post:  In  an  ex-post  regulation  approach,  the  parties  must  agree  all  possible  aspects  of  the 
 contractual 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 telecommuni-
cations  service  providers  with  access  to  subscriber  lines  for  the  purpose  of  using  the  entire 
 frequency spectrum of metallic pair cables.

Hubbing:  Hubbing  relates  to  the  trading  of  telephone  traffic  with  other  telecommunication 
 operators.

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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 communicate 
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 (unbundling).

LRIC (Long-Run Incremental Costs): LRIC is the method defined by the Ordinance on Telecommuni-
cations  Services  (Verordnung  über  Fernmeldedienste,  FDV)  for  calculating  regulated  prices.  It  is 
future-oriented and therefore creates economically efficient investment incentives.

Termination charges: Termination charges are levied by a network operator for forwarding calls to 
another third-party network.

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- discriminatory 
conditions based on original cost. The prerequisite for ULL is the presence of a market- dominant 
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 unbundled 
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.

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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

106–119

81

131–144

90

56–61; 174–180

83, 154

48–51; 246

191–193

120–126

26–28

183–185

36–38

34–35

40–45

84, 214

87

83, 174–180

198–199

92, 118, 203–214

92–95

66–79

88–90

29–31

48–51

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Swisscom Group 
five-year review

In CHF million, except where indicated  

2012   

2013   

2014   

2015   

2016 

Net revenue and results  

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  

Balance sheet and cash flows  

Equity at end of year  

Equity ratio at end of year  

Cash flow provided by operating activities  

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

Net debt at end of period  

Employees  

CHF   

%   

11,384   

11,434   

11,703   

11,678   

11,643 

4,477   

39.3   

2,527   

1,815   

1,808   

34.90   

4,717   

23.8   

4,245   

2,529   1 

8,071   

4,302   

37.6   

2,258   

1,695   

1,685   

32.53   

6,002   

29.3   

4,131   

2,396   

7,812   

4,413   

37.7   

2,322   

1,706   

1,694   

32.70   

5,486   

26.2   

3,770   

2,436   

8,120   

4,098   

35.1   

2,012   

1,362   

1,361   

26.27   

5,242   

24.8   

3,867   

2,409   

8,042   

4,293 

36.9 

2,148 

1,604 

1,604 

30.97 

6,522 

30.4 

3,862 

2,416 

7,846 

Full-time equivalent employees at end of year  

Average number of full-time equivalent employees  

number   

number   

19,514   

19,771   

20,108   

21,125   

21,637   

19,746   

20,433   

21,546   

21,127 

21,453 

Operational data at end of period  

Fixed telephony access lines in Switzerland  

Broadband access lines retail in Switzerland  

250

Mobile access lines in Switzerland  

Swisscom TV access lines in Switzerland  

in thousand   

in thousand   

in thousand   

in thousand   

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   

2,367 

1,992 

6,612 

1,476 

Revenue generating units (RGU) Switzerland  

in thousand   

11,748   

12,097   

12,373   

12,543   

12,447 

Unbundled fixed access lines in Switzerland  

Broadband access lines wholesale in Switzerland  

Broadband access lines in Italy  

in thousand   

in thousand   

in thousand   

300   

186   

256   

215   

180   

262   

128   

315   

128 

364 

1,767   

1,942   

2,072   

2,201   

2,355 

Swisscom share  

Par value per share at end of year  

CHF   

1.00   

Number of issued shares at end of period  

in million of shares   

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   

20,400   

393.80   

400.00   

334.40   

390.20   

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   

83.75   

1.00 

51.802 

23,627 

456.10 

528.50 

426.80 

22.00   2

71.04 

9,268   

3,864   

9,358   

3,685   

9,586   

3,788   

9,764   

3,461   

9,665 

3,572 

1,994   1 

1,686   

1,751   

1,822   

1,774 

Full-time equivalent employees at end of year  

number   

16,269   

17,362   

18,272   

18,965   

18,372 

1  Including expenses of CHF 360 million for mobile frequencies.
2  In accordance with the proposal of the Board of Directors to the Annual General Meeting.

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Publishing details

Key dates 

>  8 February 2017 

Publication of 2016 Annual Results  
and Annual Report

>  3 April 2017 

Annual General Meeting in Zurich

>  5 April 2017 

Ex dividend date

>  7 April 2017 

Dividend payment

>  3 May 2017 

2017 First-Quarter Results

>  17 August 2017 

2017 Second-Quarter Results

>  2 November 2017 

2017 Third-Quarter Results

>  February 2018 

Publication of 2017 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/ataglance2016 
The Sustainability Report 2016 is published as an online 
version at www.swisscom.ch/cr-report2016.

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.ch/responsibility

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/bericht2016
English:  www.swisscom.ch/report2016
French:  www.swisscom.ch/rapport2016

P E R F O R M A N C E

neutral
Printed Matter

No. 01-17-701378 – www.myclimate.org
© myclimate – The Climate Protection Partnership

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