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.

  2019 2018
Attributable net income according to income statement (MCHF) 646.9 597.2
Weighted average number of ordinary shares (thousands) 36,008 36,408
Total earnings per share (CHF) 17.97 16.40

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.

  2019 2018
Attributable net income according to income statement (MCHF) 646.9 597.2
Weighted average number of ordinary shares (thousands) 36,008 36,408
Adjustments for share options (thousands) 71 34
Weighted average number of ordinary shares (thousands) 36,079 36,442
Total diluted earnings per share (CHF) 17.93 16.39

23. Other operating expenses, net

24. Financial result, net

25. Income tax expenses

26. Leases

27. Research and development cost

28. Free Cashflow

29. Segment reporting

30. Related party transactions

31. Foreign exchange rates

32. Subsequent events

33. Group companies as of 31 December 2019

Services

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