8 Financial result

In CHF million	Note	2025	2024
Financial income
Interest income		45	72
Net income from equity instruments		13	20
Other financial income		–	7
Total financial income		58	99

Financial expenses
Interest expenses		13	16
Interest expenses on lease liabilities	18	22	20
Net interest on employee benefits	6	8	8
Increase in present value of provisions	20	6	10
Net losses on foreign exchange		7	4
Other financial expenses		31	29
Total financial expenses		87	87

Financial result		–29	12

Other financial expenses mainly comprise bank charges and financial transaction costs. Interest income and interest expenses relate predominantly to financial instruments measured at amortized cost.