1. Summary of significant accounting policies
2. Critical accounting estimates and judgments
3. Financial risk management
4. Business combinations
5. Divestments
6. Segment information
7. Other operating income
8. Other operating expenses
9. Depreciation, amortization and impairment
10. Interest expense
11. Other finance income/(expense), net
12. Income tax expense
13. Net foreign exchange result
14. Earnings per share (EPS)
15. Tangible fixed assets
16. Intangible assets
17. Investments in associates
18. Deferred income taxes
19. Financial assets and other non current assets
20. Inventories
21. Trade accounts receivable
22. Other current assets
23. Financial assets
24. Cash and cash equivalents
25. Share capital
26. Treasury shares
27. Long term financial debt
28. Convertible bond 2005/2012
29. Employee benefits liabilities
30. Provisions for other liabilities and charges
31. Other long term liabilities
32. Short term financial debt
33. Trade accounts payable
34. Other current liabilities
35. Advances received from clients
36. Derivative financial instruments
37. Cash flows for acquisition of subsidiaries
38. Principal shareholders
39. Research and development
40. Dividend
41. Employee share participation plans
42. OpenTV Corp - share based payments
43. Related parties
44. Compensation, shareholdings and loans
45. Commitments and contingencies
46. Categories of financial instruments
47. Fair value of financial instruments
48. Maturity analysis for financial liabilities
49. Sensitivity analysis
50. Collateral received and given
51. Risk concentration
52. Financial instruments - unrepresentative risk exposure at reporting date
53. Capital risk management
54. Principal currency translation rates
55. Events subsequent to the Balance sheet date
56. approval of financial statements
57. Principal operating companies
58. Risk assessment disclosures required by Swiss law
20. Inventories
20. Inventories
In CHF'000
31.12.2009
31.12.2008
Raw materials
22 680
13 614
Work in progress
9 952
7 090
Finished goods
49 644
76 646
82 276
97 350
The cost of inventories recognised as an expense includes kCHF 12 765 (2008: kCHF 3 984) in respect of write-downs of inventories and has been reduced by kCHF 1 040 (2008: kCHF 2 924) in respect of the reversal of such write-down.
Changes in inventories of finished goods and work in progress included in cost of material are kCHF 13 567 (2008: kCHF 403).
