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- >Note 23
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
21. Contingencies
22. Capital stock and treasury shares
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.
| 2014 | 2013 | |
|---|---|---|
| Attributable net income according to income statement (MCHF) | 498.6 | 435.8 |
| Weighted average number of ordinary shares (thousands) | 37,544 | 37,606 |
| Total earnings per share (CHF) | 13.28 | 11.59 |
For 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.
| 2014 | 2013 | |
|---|---|---|
| Attributable net income according to income statement (MCHF) | 498.6 | 435.8 |
| Weighted average number of ordinary shares (thousands) | 37,544 | 37,606 |
| Adjustments for share options (thousands) | 53 | 27 |
| Weighted average number of ordinary shares (thousands) | 37,597 | 37,633 |
| Total diluted earnings per share (CHF) | 13.26 | 11.58 |