The non-operating result consists of expenditure on and income from the sales and the rental of former production sites in Uetikon am See (Switzerland) and Full-Reuenthal (Switzerland) and real estate in Buchrain (Switzerland). The non-operating income for 2023 derived primarily from the sale of industrial land at the Full-Reuenthal former production site. The non-operating expense for 2023 included an increase in environmental provisions (see also Note 20, Provisions).