Interim consolidated balance sheet

Assets

CHF 1,000	Notes	31.12.2012 Restated (note 2.2)	30.06.2013
Cash and cash equivalents		144,528	137,719
Current loans and derivatives		834	383
Trade accounts receivable		82,392	64,464
Other accounts receivable		10,778	15,067
Inventories	5	109,424	132,927
Income tax receivables		982	3,080
Prepaid expenses		3,030	3,561

Current assets		351,968	357,201

Non-current financial assets		1,531	913
Property, plant and equipment		19,544	18,561
Intangible assets		39,864	42,643
Deferred tax assets	2.2	9,888	9,801

Non-current assets		70,827	71,918

Assets		422,795	429,119

CHF 1,000	Notes	31.12.2012 Restated (note 2.2)	30.06.2013
Current bank liabilities and derivatives		1,571	5,951
Trade accounts payable		10,691	9,602
Other accounts payable		17,674	19,208
Deferred revenue		18,420	20,588
Income tax payables		7,798	5,022
Accrued expenses		36,849	28,261
Current provisions		10,693	11,299

Current liabilities		103,696	99,931

Non-current bank liabilities and derivatives		3,325	3,709
Liability for post-employment benefits	2.2	17,604	14,267
Non-current provisions		2,060	2,132
Deferred tax liabilities	2.2	2,497	2,885

Non-current liabilities		25,486	22,993

Total liabilities		129,182	122,924

Share capital		1,144	1,144
Capital reserve		9,359	8,518
Treasury shares		(23,527)	(15,861)
Retained earnings		336,438	340,855
Translation differences		(29,801)	(28,461)

Shareholders’ equity	6	293,613	306,195

Liabilities and equity		422,795	429,119