
Financial report > Consolidated financial statements Geberit Group
Notes to the Consolidated Financial Statements
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1. Basis of preparation
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2. Changes in Group organization
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3. Summary of significant accounting policies
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4. Risk assessment and management
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5. Management of capital
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6. Marketable securities
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7. Trade accounts receivable
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8. Other current assets and current financial assets
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9. Inventories
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10. Property, plant and equipment
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11. Other non-current assets and non-current financial assets
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12. Goodwill and intangible assets
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13. Short-term debt
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14. Other current provisions and liabilities
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15. Long-term debt
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16. Derivative financial instruments
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17. Retirement benefit plans
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18. Participation plans
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19. Deferred tax assets and liabilities
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20. Other non-current provisions and liabilities
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21. Contingencies
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22. Capital stock and treasury shares
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23. Earnings per share
Earnings per share are calculated by dividing the net income attributable to ordinary shareholders by the weighted average number of ordinary shares issued and outstanding during the year, excluding the weighted average number of ordinary shares purchased by the Group and held as treasury shares.
2012 2011 Attributable net income according to income statement (MCHF) 392.3 384.0 Weighted average number of ordinary shares outstanding (thousands) 38,145 39,096 Total earnings per share (CHF) 10.29 9.82 For the diluted earnings per share, the weighted average number of ordinary shares issued is adjusted to assume conversion of all potentially dilutive ordinary shares (see → Note 3) The Group has considered the share options granted to the management to calculate the potentially dilutive ordinary shares.
2012 2011 Attributable net income according to income statement (MCHF) 392.3 384.0 Weighted average number of ordinary shares outstanding (thousands) 38,145 39,096 Adjustments for share options (thousands) 10 19 Weighted average number of ordinary shares outstanding (thousands) 38,155 39,115 Total diluted earnings per share (CHF) 10.28 9.82 -
24. Cash discounts and customer bonuses
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25. Other operating expenses, net
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26. Financial result, net
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27. Income tax expenses
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28. Cashflow figures
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29. Segment reporting
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30. Related party transactions
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31. Foreign exchange rates
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32. Subsequent events
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33. Additional disclosures on financial instruments
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34. Group companies as of December 31, 2012