Notes to the Consolidated Financial Statements

• 1. Organization, Business Activities and Lindt & Sprüngli Group Companies
• 2. Changes in the Consolidation Scope and Non-Controlling Interests
• 3. Accounting Principles
• 4. Impact of Covid-19
• 5. Risk Management
• 6. Capital Management
• 7. Segment Information
• 8. Financial Instruments, Fair Value and Hierarchy Levels
• 9. Property, Plant and Equipment
• 10. Leases
• 11. Intangible Assets
• 12. Pension Assets & Financial Assets
• 13. Taxes
• 14. Inventories
• 15. Accounts Receivable
• 16. Derivative Financial Instruments and Hedging Reserves
• 17. Cash and Cash Equivalents
• 18. Share and Participation Capital
• 19. Financial Liabilities
• 20. Pension Plans and Other Long-term Employee Benefits
• 21. Provisions
• 22. Accounts Payable
• 23. Accrued Liabilities
• 24. Personnel Expenses
• 25. Net Financial Result
• 26. Earnings per Share/Participation Certificate (PC)
• 27. Dividend per Share/Participation Certificate (PC)
• 28. Share-based Payments
• 29. Contingencies
• 30. Commitments
• 31. Transactions with Related Parties
• 32. Events after the Balance Sheet Date