| Their compensation is as follows: Remuneration of the Executive Leadership Team and Board of Directors
| | | | | | | | | | | | | | | | | | | | | | | | Year ended 31 December | CHF in millions | | 2025 | | 2024 | | 2023 | | | | | | | | | | | | | | | | | | Wages, salaries and social security charges | | 10.7 | | 8.4 | | 6.2 | | Pension costs | | 1.0 | | 0.8 | | 0.8 | | Share-based compensation | | 18.3 | | 6.6 | | 6.9 | | Termination benefits | | — | | 0.7 | | 2.5 | | Total | | 30.0 | | 16.5 | | 16.4 | |
The following table provides details of transactions with associates: | | | | | | | | | | | | | | | | | | | | | | | | | 31 December | CHF in millions | | 2025 | | | 2024 | | | 2023 | | | | | | | | | | | | | | | | | | | Credits (charges) included in: | | | | | | | | | Revenue | | 0.3 | | | 0.3 | | | 0.3 | Direct costs | | (1.6) | | | (2.4) | | | (1.1) | Personnel expenses | | — | | | — | | | — | Included in operating (loss) | | (1.3) | | | (2.1) | | | (0.8) | Finance expense | | — | | | — | | | — | Finance income | | — | | | — | | | — | Included in net (loss) | | (1.3) | | | (2.1) | | | (0.8) | | | | | | | | | | Property and equipment transfers in, net | | — | | | — | | | — |
The following table provides details of transactions with LG related entities prior to 2025:
| | | | | | | | | | | | | | | | | | | | | | | | | December 31 | CHF in millions | | 2025 | | | 2024 | | | 2023 | | | | | | | | | | | | | | | | | | | Credits (charges) included in: | | | | | | | | | Revenue | | — | | | 2.8 | | | 4.3 | Direct costs | | — | | | (1.3) | | | (1.2) | Personnel expenses | | — | | | (15.9) | | | (18.6) | Other operating expenses | | — | | | (116.9) | | | (118.1) | Included in operating (loss) | | — | | | (131.3) | | | (133.6) | Finance expense | | — | | | (1.5) | | | (1.7) | Finance income | | — | | | 3.0 | | | 2.1 | Included in net (loss) | | — | | | (129.8) | | | (133.2) | | | | | | | | | | Property and equipment transfers in, net | | — | | | 11.3 | | | 23.7 |
The following table provides details of Sunrise’s balances with associates:
| | | | | | | | | | | | | | | | | | 31 December | CHF in millions | | 2025 | | | 2024 | | | | | | | | | | | | | Current receivables (a) | | 0.1 | | | — | Long-term note receivables | | — | | | — | Other non-current assets | | 0.2 | | | — | Total assets | | 0.3 | | | — | | | | | | | Accounts payable | | — | | | — | Accrued other liabilities | | — | | | — | Non-current related party loan | | — | | | — | Other non-current liabilities | | — | | | 0.1 | Total liabilities | | — | | | 0.1 |
(a) These receivables are non-interest bearing, may be cash or loan settled and are included within trade receivables, net and other current assets. The following table provides details of Sunrise’s balances with LG related-party entities prior to 2025:
| | | | | | | | | | | | | | | | | | December 31 | CHF in millions | | 2025 | | | 2024 | | | | | | | | | | | | | Current receivables (a) | | — | | | 1.8 | Long-term note receivables | | — | | | — | Other non-current assets | | — | | | — | Total assets | | — | | | 1.8 | | | | | | | Accounts payable | | — | | | 0.3 | Accrued other liabilities | | — | | | 20.4 | Non-current related party loan | | — | | | — | Other non-current liabilities | | — | | | — | Total liabilities | | — | | | 20.7 |
|