Roche Holding Ltd – Annual report – 31 December 2025
Industry: pharmaceuticals
Basis of preparation (extract)
The consolidated financial statements (hereafter ‘the Annual Financial Statements’) of the Roche Group have been prepared in accordance with IFRS Accounting Standards and comply with Swiss law. They have been prepared using the historical cost convention except for items that are required to be accounted for at fair value. They were approved for issue by the Board of Directors on 27 January 2026 and are subject to approval by the Annual General Meeting of shareholders on 10 March 2026.
Accounts examples 