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