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
40. Dividend
The ordinary dividend paid in 2009 was kCHF 7 921 (2008: kCHF 15 703) which corresponds to a dividend of CHF0.15 (2008: CHF 0.30) per bearer share and CHF 0.015 (2008: CHF 0.03) per registered share.
For the current year, the Board of Directors proposes a dividend of CHF 0.30 per bearer share and CHF 0.030 per registered share. The dividend to be paid is kCHF 15 958 and may fluctuate upon exercise of option and conversion rights. The dividend is subject to the approval of shareholders at the Annual General Meeting and has not been included as a liability in these financial statements.
