6.3 Other Accounting Policies and Disclosures

Foreign Currency Conversion

The following exchange rates were applied to convert foreign currencies:

2025

2024

for the year ended 31 December | in CHF

Closing

Average

Closing

Average

1 EUR

0.9314

0.9369

0.9402

0.9525

1 USD

0.7927

0.8283

0.9050

0.8806

1 INR

0.0088

0.0095

0.0106

0.0105

100 VND

0.0030

0.0032

0.0035

0.0035

1 RSD

0.0079

0.0080

0.0080

0.0081