9 Earnings per share
The earnings per share are based on the consolidated profit of the Group and the average number of shares outstanding, excluding treasury shares.
2012 | 2013 | |
---|---|---|
| Restated | |
Number of shares issued | 11,444,576 | 11,444,576 |
Number of treasury shares | (546,590) | (362,840) |
Average number of shares outstanding | 10,817,668 | 10,977,758 |
Basic earnings per share (CHF/share) | 3.92 | 4.16 |
Employee share option plans |
|
|
Average number of shares under option total | 337,462 | 206,722 |
Average number of shares under option dilutive | 297,482 | 190,130 |
Average exercise price | 58.60 | 62.30 |
|
|
|
Number of shares that would have been issued at average market price for | 255,947 | 131,031 |
Adjustment for dilutive share options | 41,535 | 59,099 |
Employee share plans |
|
|
Adjustment for not vested shares (PSMP/initial grant and other share plans) | 33,095 | 28,890 |
Adjustment for contingently issuable shares (PSMP/matching shares) | 76,007 | 56,648 |
| ||
Average number of shares outstanding after dilution | 10,968,306 | 11,124,395 |
Diluted earnings per share (CHF/share) | 3.86 | 4.11 |