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. Leases
27. Research and development cost
28. Free Cashflow
29. Segment reporting
30. Related party transactions
In 2019 and 2018, total booked compensation for the Group Executive Board and the Board of Directors was as follows:
| 2019 | 2018 | |
| MCHF | MCHF | |
| Remuneration and salary fixed | 5.5 | 5.4 |
| Remuneration and salary variable | 3.0 | 1.7 |
| Options | 2.6 | 2.5 |
| Expenditure on pensions | 1.3 | 1.0 |
| Other | 0.1 | 0.1 |
| Total | 12.5 | 10.7 |
Further information regarding compensation and investments of the Group Executive Board and the Board of Directors is disclosed in the Remuneration Report.
In 2019 and 2018, there were no further material related party transactions.
