16. Cash Flow: Additional Information

for the years ended 31 December 2020 and 2019		2020 in CHF m		2019 in CHF m
Non-cash income and expenses			799		38

Depreciation of property, plant and equipment and right-of-use assets	5, 7	212		258
Impairment	28	11		—
Amortization of intangible assets	6	57		72
Impairment of working capital		26		21
Income from associates and joint ventures	8	–63		–52
Tax expense	10	174		140
Net financial income and costs	29	66		85
Gain/loss from disposals not qualifying as discontinued operations	26	–12		–2
Gain on disposals of discontinued operations	25	–768		–48
Other non-cash items		20		9
Total non-cash income and expenses			–277		483

Changes in net working capital and provisions
Changes in inventories			84		–13
Changes in trade receivables			47		–23
Changes in trade payables			–58		–19
Changes in other current assets and liabilities			–15		–66
Changes in provisions (excluding payments for restructuring)			–115		217
Total changes in net working capital and provisions			–57		96

Integrated Report 2020