Notes to the Consolidated Financial Statements

1. Basic information and principles of the report

2. Changes in Group structure

3. Summary of significant accounting policies

4. Risk assessment and management

5. Management of capital

6. Marketable securities

7. Trade accounts receivable

8. Other current assets and current financial assets

9. Inventories

10. Property, plant and equipment

11. Other non-current assets and non-current financial assets

12. Goodwill and intangible assets

13. Short-term debt

14. Other current provisions and liabilities

15. Long-term debt

16. Derivative financial instruments

17. Retirement benefit plans

18. Participation plans

19. Deferred tax assets and liabilities

20. Other non-current provisions and liabilities

  2014 2013
  MCHF MCHF
Provisions for operating risks 22.9 21.6
Accrued investment grants 3.7 3.3
Other non-current liabilities 5.5 9.7
Total other non-current provisions and liabilities 32.1 34.6

Provisions for operating risks mainly include provisions for warranties. Movements for 2014 and 2013 are shown in the following table.

  2014 2013
  MCHF MCHF
Provisions for operating risks    
January 1 21.6 20.6
Additions 7.9 8.8
Used -6.2 -7.4
Reversed -0.3 -0.5
Translation differences -0.1 0.1
December 31 22.9 21.6

The provisions for operating risk are on average due for payment within 3.0 years.

21. Contingencies

22. Capital stock and treasury shares

23. Earnings per share

24. Other operating expenses, net

25. Financial result, net

26. Income tax expenses

27. Research and development expenditures

28. Cashflow figures

29. Segment reporting

30. Related party transactions

31. Foreign exchange rates

32. Subsequent events

33. Additional disclosures on financial instruments

34. Group companies as of December 31, 2014