- Interim Report 2023
- Letter to Shareholders
- Interim consolidated statement of profit or loss
- Interim consolidated statement of profit or loss and other comprehensive income
- Interim consolidated balance sheet
- Interim Consolidated statement of cash flows
- Interim Consolidated statement of changes in equity
- Notes to the consolidated financial statements
- 1 Reporting entity
- 2 Basis of preparation and significant accounting policies
- 3 Revenue from contracts with customers
- 4 Segment information
- 5 Operating expenses by nature
- 6 Income taxes
- 7 Inventories
- 8 Property, plant and equipment and government grants
- 9 Shareholders’ equity and employee participation plans
- 10 Principal exchange rates
- 11 Financial instruments and fair value disclosures
- 12 Subsequent events
- Global
9 SHAREHOLDERS’ EQUITY AND EMPLOYEE PARTICIPATION PLANS
9.1 MOVEMENTS IN SHARES OUTSTANDING
|
| 2022 | 2023 |
Shares (each share has a nominal value of CHF 0.10) |
|
|
|
Balance at January 1 |
| 12,678,108 | 12,731,441 |
New shares issued based on employee participation plans |
| 42,299 | 48,565 |
|
|
|
|
Balance at June 30 |
| 12,720,407 | 12,780,006 |
9.2 DIVIDENDS PAID
| 2022 | 2023 |
Number of shares eligible for dividend and payout | 12’713’261 | 12,766,934 |
Dividends paid (CHF/share) | 1.40 | 1.45 |
Payout from statutory capital contribution reserve (CHF/share) | 1.40 | 1.45 |
9.3 CONDITIONAL SHARE CAPITAL RESERVED FOR THE EMPLOYEE PARTICIPATION PLANS
| 2022 | 2023 |
Shares (each share has a nominal value of CHF 0.10) |
|
|
Balance at January 1 | 275,104 | 221,771 |
New shares issued based on employee participation plans | (42,299) | (48,565) |
|
|
|
Balance at June 30 | 232,805 | 173,206 |
|
|
|
Maximum of employee share options and employee shares outstanding | 132,653 | 134,110 |
9.4 CONDITIONAL SHARE CAPITAL FOR THE PURPOSE OF FUTURE BUSINESS DEVELOPMENT
| 31.12.2022 | 30.06.2023 |
Conditional share capital |
|
|
Shares (with a nominal value of CHF 0.10 each) | 1,800,000 | 1,800,000 |
CHF | 180,000 | 180,000 |
9.5 EMPLOYEE SHARE OPTION PLANS
(See note 12.4.1 of the consolidated financial statements 2022 for the terms and principal conditions)
Movements in employee share options:
| 2022 | 2023 |
Employee share options |
|
|
Balance at January 1 | 55,249 | 56,219 |
Exercised | (649) | (6,407) |
Forfeited or expired | (703) | (1,329) |
|
|
|
Balance at June 30 | 53,897 | 48,483 |
|
|
|
Thereof exercisable at period-end | 34,844 | 30,728 |
9.6 EMPLOYEE SHARE PLANS (PERFORMANCE SHARE MATCHING PLANS [PSMP] AND OTHER SHARE PLANS)
(See note 12.4.2 of the consolidated financial statements 2022 for the terms and principal conditions)
Movements in employee shares:
|
|
| 2022 | 2023 |
Employee shares |
|
|
|
|
Balance at January 1 |
|
| 109,765 | 98,276 |
PSMP Management | Plan 2019 and 2020 | Matching shares vested and transferred | (34,648) | (30,341) |
PSMP Management | Plan 2022 and 2023 | Initial shares granted and transferred (blocked) | 10,207 | 10,700 |
PSMP Management | Plan 2022 and 2023 | Maximum of matching shares granted | 25,518 | 26,750 |
PSMP Management | All plans | Matching shares forfeited | (183) | (387) |
PSMP Management | All plans | Shares deblocked | - | (29) |
Board of Directors | Plan 2021 and 2022 | Shares vested and transferred | (795) | (972) |
Board of Directors | Plan 2022 and 2023 | Shares granted | 972 | 937 |
|
|
|
|
|
Balance at June 30 |
|
| 110,836 | 104,934 |
|
|
|
|
|
Thereof vested and transferred, but blocked until the end of the performance period | 32,080 | 19,307 | ||
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