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. Trade accounts receivable
7. Other current assets and current financial assets
8. Inventories
9. Property, plant and equipment
10. Other non-current assets and non-current financial assets
11. Goodwill and intangible assets
12. Short-term debt
13. Other current liabilities and provisions
14. Long-term debt
15. Financial instruments
16. Retirement benefit plans
17. Participation plans
18. Deferred tax assets and liabilities
19. Other non-current liabilities and provisions
20. Contingencies
21. Capital stock and treasury shares
22. 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.
| 2016 | 2015 | |
|---|---|---|
| Attributable net income according to income statement (MCHF) | 548.2 | 422.4 |
| Weighted average number of ordinary shares (thousands) | 36,839 | 37,279 |
| Total earnings per share (CHF) | 14.88 | 11.33 |
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.
| 2016 | 2015 | |
|---|---|---|
| Attributable net income according to income statement (MCHF) | 548.2 | 422.4 |
| Weighted average number of ordinary shares (thousands) | 36,839 | 37,279 |
| Adjustments for share options (thousands) | 72 | 59 |
| Weighted average number of ordinary shares (thousands) | 36,911 | 37,338 |
| Total diluted earnings per share (CHF) | 14.85 | 11.31 |