Note 10 Revaluation gain on own shares

As a consequence of the increase in their fair value, the own shares were revalued at December 31, 2013, according to the previous Swiss Code of Obligations to CHF 21.03 from CHF 18.75 per share, resulting in a write-up of CHF 42,887 thousand in 2013. According to the new Swiss Code of Obligations, the own shares are recorded at cost.