History Note 30

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

23. Other operating expenses, net

24. Financial result, net

25. Income tax expenses

26. Operating Leasing

27. Research and development cost

28. Cashflow figures

29. Segment reporting

30. Related party transactions

In 2017 and 2016, total booked compensation for the Group Executive Board and the Board of Directors was as follows:

  2017 2016
  MCHF MCHF
Remuneration and salary fixed 5.5 5.2
Remuneration and salary variable 2.0 2.7
Options 2.7 2.2
Expenditure on pensions 1.5 1.1
Other 0.1 0.1
Total 11.8 11.3

Further information regarding compensation and investments of the Group Executive Board and the Board of Directors is disclosed in the Remuneration Report.

In 2017 and 2016, there were no further material related party transactions.

31. Foreign exchange rates

32. Subsequent events

33. Group companies as at 31 December 2017